Analisis Faktor Risiko Keuangan terhadap Peringkat Bank
DOI:
https://doi.org/10.59086/jam.v2i3.423Keywords:
Profitabilitas , Kualitas aset , Permodalan , Peringkat bankAbstract
Penelitian ini menguji hubungan faktor risiko keuangan terhadap peringkat bank. Faktor risiko keuangan merupakan profitabilitas, kualitas aset, dan permodalan bank yang masing-masing diukur oleh rasio ROA, rasio NPL, dan jumlah Tier-1 capital yang didapat dari laporan keuangan triwulan bank per 31 Desember 2019-2022. Data peringkat bank didapat dari laporan pemeringkatan yang dirilis oleh Pefindo tahun 2019-2022. Analisis data dilakukan menggunakan analisis regresi dan diperoleh hasil bahwa faktor risiko keuangan memiliki korealasi terhadap peringkat bank. Profitabilitas dan kualitas aset bank memiliki korelasi negatif namun memiliki pengaruh yang lemah, sedangkan permodalan bank memiliki berkorelasi positif dan pengaruh yang moderat terhadap peringkat bank.
This paper examined the correlation of financial risk factors to bank rating. The financial risk factors such profitability, asset quality, and bank capital were respectively measured by return on asset ratio, non-performing loan ratio, and amount of Tier-1 capital from bank’s quarterly financial report as of December 31, 2019-2022. The data of bank ratings were obtained from rating reports released by PEFINDO for 2019-2022. The analysis of the data was conducted using regression analysis and suggested that the financial risk factors had correlations with bank rating. The profitability and asset quality had a negative correlation to bank rating but weak, while bank capital had a positive correlation and moderate.
Downloads
References
Arpadika R, Lutfi L. (2019). Pemeringkatan Obligasi Industri Perbankan di Bursa Efek Indonesia berdasarkan Kinerja Keuangan Bank. Journal of Business & Banking (2019) 6 (2). https://doi.org/10.14414/jbb.v6i2.995
Hau H, Langfield S, Marques-Ibanez D. (2012). Bank ratings: what determines their quality? Working Paper Series No. 1484 October 2012. European Central Bank. https://www.ecb.europa.eu/pub/pdf/scpwps/ecbwp1484.pdf
Kaparang, V. (2023). Prediksi Pemeringkatan Bank di Indonesia Berdasarkan Permodalan Bank. Jurnal Ilmiah Manajemen dan Kewirausahaan. Vol 2 No. 2 (2023) 71-75. https://doi.org/10.55606/jimak.v2i2.1573
Lumapow L, Kaparang V, Kantohe M. (2022). Investigating Bank Capital on Firm Rating Analysis. SHS Web of Conferences 149 03018. https://doi.org/10.1051/shsconf/202214903018
Pefindo. (2020). Pefindo Rating Criteria & Methodology. www.pefindo.com
Pefindo. (2023). Rating Definition. www.pefindo.com
Permatasari B, Salsabilla S. (2021). Kemampuan Variabel Akuntansi dan Non Akuntansi dalam Memprediksi Bond Rating di Indonesia. Nominal: Barometer Riset Akuntansi dan Manajemen Volume 10 No 1 (2021). https://doi.org/10.21831/nominal.v10i1.30314
Permatasari I. (2020). Does corporate governance affect bank risk management? Case study of Indonesian banks. International Trade, Politics and Development (2020) 4(2) 127-139. https://doi.org/10.1108/ITPD-05-2020-0063
Pramana, Agita P., Yunita, Irni. (2015). Pengaruh Rasio-rasio Risk-Based Bank Rating (RBBR) terhadap Peringkat Obligasi. Jurnal Manajemen Indonesia. Vol. 15 - No. 1 April 2015. https://doi.org/10.25124/jmi.v15i1.394
Rangkuti Z. (2020). The Effects of Tier-1 Capital to Risk Management and Profitability on Performance Using Multiple Fixed Effect Panel Data Mode. Measuring Business Excellence (2020) 25(2) 121-137. https://doi.org/10.1108/MBE-06-2019-0061
Rusfika R, Wahidahwati W. (2017). Kemampuan Faktor Akuntansi dan Non Akuntansi Dalam Memprediksi Bond Rating. EKUITAS (Jurnal Ekonomi dan Keuangan) (2017) 1(1) 85. https://doi.org/10.24034/j25485024.y2017.v1.i1.27
Susanto, T. Steven. Sutejo, B., Silvia, S., Marcianno, Deddy. (2012). Pengaruh Kinerja Keuangan terhadap Rating Obligasi Bank di Indonesia. Jurnal Manajemen Teori dan Terapan Tahun 5 No. 3 Desember 2012. https://doi.org/10.20473/jmtt.v5i3.2648
Utami E, Anitasari D, Endhiarto T. (2017). Determinants of Corporate Bond Rating in Indonesia: Additional Evidence. Review of Management and Entrepreneurship Volume 01/ Nomor 02/2017. https://doi.org/10.37715/rme.v1i2.606
Wijayanti E, Yuliana I. (2020). Risk Profile, Secure Bond, and Bond Rating in Banking Industry. The Winners (2020) 21(1) 49. https://doi.org/10.21512/tw.v21i1.6136
Yasar B, Martin T, Kiessling T. (2020). An Empirical Test of Signaling Theory. Management Research Review 43(11) 1309-1335. https://doi.org/10.1108/MRR-08-2019-0338
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Vica W.P. Kaparang, Herningsih S. Lembong, Irvandi W. Ombuh
This work is licensed under a Creative Commons Attribution 4.0 International License.
This is an open-access journal. All works are published under the Creative Commons license CC-BY which means that all content is freely available at no charge to the user or his/her Institution. Users are allowed to read, download, copy, write, improve, and create derivative creation even for other lawful purposes, this license permits anyone to, as long as they cite and license the derivative creation under similar terms
This work is licensed under a Creative Commons Attribution 4.0 International License.
