Pengaruh Rasio Camel Terhadap Financial Distress Pada Bank Umum Syariah Di Indonesia Periode 2011-2015

Rangga Ranu Wijaya, Dini Wahjoe Hapsari, Kurnia Kurnia

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh rasio CAMEL yang diproyeksikan dengan rasio CAR, NPL, NPM, BOPO dan LDR terhadap financial distress Bank Umum Syariah baik secara simultan maupun parsial. Penelitian ini menggunakan dua jenis variabel, yaitu variabel bebas (terdiri dari rasio keuangan yang diproksikan dalam rasio CAR, NPL, NPM, BOPO dan LDR) dan variabel terikat yaitu (financial distress). Bank Umum Syariah tahun 2011-2015 dipilih sebagai populasi penelitian. Teknik purposive sampling digunakan untuk pengambilan sampel dan diperoleh sampel sebanyak 9 perusahaan dengan kurun waktu lima tahun, sehingga didapat 45 data yang diobservasi. Model analisis dalam penelitian ini adalah regresi logistik dengan menggunakan dummy variable. Hasil penelitian menunjukkan bahwa variabel CAR, NPL,NPM, BOPO dan LDR secara simultan tidak berpengaruh terhadap financial distress. Secara parsial, variabel CAR, NPL, NPM, BOPO dan LDR tidak berpengaruh terhadap financial distress. Agar terhidar dari financial distress, manajemen disarankan untuk mempertahankan nilai NPL yang rendah.

Kata Kunci : CAMEL, Financial Distress, Altman Z Score, Dummy Variable, Regresi Logistik

Abstract The purpose of this research is to determine the effect of CAMEL ratio projected with CAR, NPL, NPM, BOPO and LDR on the fianancial distress of Islamic Banking either simultaneously or partially. This research uses two types of variables, the independent variables (consisting of financial ratios proxied in the ratio of CAR, NPL, NPM, BOPO and LDR) and the dependent variable (financial distress). Islamic Banking in 2011-2015 was selected as a research population. The purposive sampling technique was used for sampling and obtained samples as much of 9 companies with a fiveyear period, resulting 45 data to be observed. The Model analysis in this research is logistic regression by using dummy variable. The results of this research show the effect of independent variables with the ratio of CAR, NPL, NPM, BOPO and LDR simultaneously have no effect on the Financial Distress. The influence of independent variable to the dependent variable partially is CAR, NPL, NPM, BOPO and LDR has no effect on Financial Distress.

Keywords : CAMEL, Financial Distress, Altman Z Score, Dummy Variable, Regresi Logistik

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