The Capital Adequacy, Asset Quality, Management Quality, Earning Quality, and Liquidity Analysis in Indonesia Banking Sectors

Marta Elviani, A. Sumarna, Politeknik, Negeri Batam
{"title":"The Capital Adequacy, Asset Quality, Management Quality, Earning Quality, and Liquidity Analysis in Indonesia Banking Sectors","authors":"Marta Elviani, A. Sumarna, Politeknik, Negeri Batam","doi":"10.33369/jakuntansi.14.1.60-76","DOIUrl":null,"url":null,"abstract":"Risks likely to arise and hinder profitability can be measured using the CAMELanalysis conducted in this study. CAMEL and profitability are fundamentalaspects that are highlighted to determine the financial performance of banksectors. It can be said that if the profitability value of a business is good, itreflects good financial performance. Increased profitability is the success ofmanagement in managing the risks detected. The specific purpose of this studyis to measure each proxy that represents CAMEL analysis on the profitabilityvalue conveyed by the average return on equity (ROAA) variable in the bankingsector so that bank management can manage risk well and generate highprofits. This research was conducted using quantitative methods and secondarydata in the form of databases, namely company financial report documents andcompany annual reports downloaded through the official website of theIndonesia Stock Exchange and processed using Eviews software. Conventionalbanks listed on the Indonesia Stock Exchange for the period 2020-2022, asmany as 41 banks became the sample of this study. The results showed thatCAR, NPL, BS, and LDR had a significant effect on banking profitability, whileNIM had no significant effect on banking profitability","PeriodicalId":506414,"journal":{"name":"Jurnal Akuntansi","volume":"78 2","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Akuntansi","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.33369/jakuntansi.14.1.60-76","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

Abstract

Risks likely to arise and hinder profitability can be measured using the CAMELanalysis conducted in this study. CAMEL and profitability are fundamentalaspects that are highlighted to determine the financial performance of banksectors. It can be said that if the profitability value of a business is good, itreflects good financial performance. Increased profitability is the success ofmanagement in managing the risks detected. The specific purpose of this studyis to measure each proxy that represents CAMEL analysis on the profitabilityvalue conveyed by the average return on equity (ROAA) variable in the bankingsector so that bank management can manage risk well and generate highprofits. This research was conducted using quantitative methods and secondarydata in the form of databases, namely company financial report documents andcompany annual reports downloaded through the official website of theIndonesia Stock Exchange and processed using Eviews software. Conventionalbanks listed on the Indonesia Stock Exchange for the period 2020-2022, asmany as 41 banks became the sample of this study. The results showed thatCAR, NPL, BS, and LDR had a significant effect on banking profitability, whileNIM had no significant effect on banking profitability
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
印度尼西亚银行业的资本充足率、资产质量、管理质量、盈利质量和流动性分析
本研究中进行的 CAMEL 分析可以衡量可能出现并阻碍盈利能力的风险。CAMEL 和盈利能力是决定银行业财务绩效的基本要素。可以说,如果一个企业的盈利能力值好,就反映出其财务业绩好。盈利能力的提高是管理层管理风险的成功体现。本研究的具体目的是衡量代表 CAMEL 分析的各代理变量对银行业平均股本回报率(ROAA)变量所传达的盈利能力值的影响,从而使银行管理层能够很好地管理风险,创造高利润。本研究采用定量方法和数据库形式的二手数据,即通过印尼证券交易所官方网站下载的公司财务报告文件和公司年报,并使用 Eviews 软件进行处理。2020-2022 年期间在印尼证券交易所上市的常规银行共有 41 家,成为本研究的样本。结果表明,CAR、NPL、BS 和 LDR 对银行盈利能力有显著影响,而 NIM 对银行盈利能力没有显著影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 去求助
来源期刊
自引率
0.00%
发文量
0
期刊最新文献
The Capital Adequacy, Asset Quality, Management Quality, Earning Quality, and Liquidity Analysis in Indonesia Banking Sectors Board of Commissioners Effectiveness, Transparency, Shari'ah Supervisory Board, and Financial Performance of Indonesian Shari'ah Banks Digital Accounting Information System Implementation at BPKAD SAMOSIR District Corporate in Financial Distress and Determinant Analysis of Successful Financial Turnaround BEBERAPA FAKTOR YANG MEMPENGARUHI KEBIJAKAN UTANG
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1