Faktor Penentu Tingkat Efisiensi Kinerja Perbankan

Sofiana Istinfarani; Fika Azmi

doi:10.29040/jap.v20i2.800

Faktor Penentu Tingkat Efisiensi Kinerja Perbankan

Sofiana Istinfarani, Fika Azmi

Abstract

This study aims to examine the determinants of the level of efficiency of banking performance as measured by the non-parametric Data Envelopment Analysis (DEA) method. The determinants of the level of efficiency in banking performance include bank size, Capital Adequacy Ratio, Loan to Deposit Ratio, Non Performing Loans and capitalization. The data in this study were obtained from the Indonesia Stock Exchange (BEI) from 2013 to 2017. The sampling technique used was purposive sampling. The sample used was 160 data from conventional commercial banks in Indonesia. Input variables for calculations using the DEA method are Third Party Funds and Total Assets. While the output variables used are credit distribution and operating income. The results showed that bank size and capitalization did not affect the level of banking efficiency. Meanwhile, Capital Adequacy Ratio and Non-Performing Loans negatifly affect the level of banking efficiency, while the Loan to Deposit Ratio has a positive effect on the level of banking efficiency.

Keywords

Discretionary Accrual, Financial Statement Fraud, Fraud Diamond.

Full Text:

PDF

References

Asiyah, S., & Wahyudi, S. (2014). Syariah Dan Perbankan Konvensional Dengan Metode Data Envelopment Analysis (DEA). 3, 1–10.

Berger, A. N., & Mester, L. J. (1997). Inside the Black Box : What Explains Differences in the Institutions ?

Hidayat, A. (2018). Penjelasan dan Tutorial Regresi Berganda. Statistikian.com. Retrieved from https://www.statistikian.com/2018/01/penjelasan-tutorial-regresi-linear-berganda.html

Ismail, F., Majid, M. S. A., & Rahim, R. A. (2013). Efficiency of Islamic and conventional banks in Malaysia. Journal of Financial Reporting and Accounting.

Muazaroh, Eduardus, T., Husnan, S., & Hanafi, mamduh M. (2012). Determinants Of Bank Profit Efficiency : Evidence From Indonesia. 4(2), 163–173.

Muharam, H., & Pusvitasari, R. (2015). Analisis Perbandingan Efisiensi Bank Syariah di Indonesia Dengan Metode Data Envelopment Analysis. (December 2007).

Muljawan, D., Hafidz, J., Astuti, R. I., & Oktapiani, R. (2014). Faktor-Faktor Penentu Efisiensi Perbankan Indonesia Serta Dampaknya Terhadap Perhitungan Suku Bunga Kredit.

Nurwulan. (2010). Analisis Pengaruh Bank SIZE, NPL, ROA, Kapitalisasi, dan CAR Terhadap Efisiensi Perbankan. 1–26.

Oktavianti, S. (2015). Pengaruh Ukuran Perusahaan, Modal Kerja, Arus Kas Terhadap Likuiditas (Studi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2009-2013).

Permana, F. Y. (2015). Analisis Faktor-Faktor Yang Mempengaruhi. 4, 1–14.

Perwitaningtyas, G. A., & Pangestuti, I. R. D. (2015). Faktor-Faktor Yang Mempengaruhi Efisiensi Bank Di Indonesia Periode Tahun 2008-2012. 4, 1–14.

Pratikto, H. (2011). Kinerja Efisiensi Bank Syariah Sebelum dan Sesudah. (2).

Raharjo, D. P. A., Setiaji, B., & Syamsudin. (2014). Pengaruh rasio car, npl, ldr, bopo, dan nim terhadap kinerja bank umum di indonesia. (2005), 7–12.

Ramly, A. R., & Hakim, A. (2017). Pemodelan Efisiensi Bank di Indonesia; Perbandingan Antara Bank Syariah dan Bank Konvensional. 7(April), 131–148. https://doi.org/10.15408/ess.v7i2.

Setiawan, S. (2016). Ini Insentif Dari OJK Untuk Bank Yang Tingkatkan Efisiensi. Kompas.com.

Surifah. (2011). Kepemilikan ultimat, tingkat risiko, efisiensi dan kinerja industri perbankan di indonesia. (3).

Zikiri, wa ode salama. (2017). Analisis Faktor - Faktor Yang Mempegaruhi Efisiensi Perbankan Syariah Indonesia Menggunakan Data Envelopment Analysis (DEA).

DOI: http://dx.doi.org/10.29040/jap.v20i2.800