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Model analisis camel untuk memprediksi financial distress pada sektor perbankan yang go public

Author

Listed:
  • Etty M. Nasser
  • Tatik Aryati

    (Fakultas Ekonomi, Universitas Trisakti, Jakarta, Indonesia
    Fakultas Ekonomi, Universitas Trisakti, Jakarta, Indonesia)

Abstract

Penelitian inidilakukan dengan iujuan untuk melihat apakah rasio-rasio keuangan yangdiukur dengan rasio CAMEL berbeda secara signiffkan antara bank yang sehat dengan bank yang gagal. Selain itujuga dilakukan pengujian untuk melihat rasiokeuangan mana sajayangmendisknminankan antara bank yang sehatdengan bank yang gagal (financial distress). Ada 13variabel Independen yang digunakan dalam penelitian iniyaitu CAR1, CAR2, ETA, RORA, ALR. NPM, 0PM, ROA, ROE, BOPO, PBTA, EATAR, DAN LOR. Adapun model yangdigunakan dalam penelitian iniadalah univariat analisis dan multivan'at diskrimlnan analisis. Hasil pengujian menunjukkan bahwa variabel yang signifikan pada a =6% untuk data empat tahun sebelum bangkrut adalah EATAR.dan 0PM. Variabel yang Iain temyata tidak signifikan. Pengujian diskrimlnan menunjukkan variabel EATAR dan PBTA mempengaruhi keberhasilan ataukegagalan bank. Nilai z-score untuk bank yang'sehat minus 0.543 sedangkan bank yang gagal 0,483. Dari hasil klasifikasi temyata persentase keiepatannya untuk empat tahun sebelum bangkrut 67.6%.

Suggested Citation

  • Etty M. Nasser & Tatik Aryati, 2000. "Model analisis camel untuk memprediksi financial distress pada sektor perbankan yang go public," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 4(2), pages 111-130, Desember.
    • Handle: RePEc:uii:jaaife:v:4:y:2000:i:2:p:111-130
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