Analisis Rasio-Rasio Cael Terhadap Prediksi Kondisi Bermasalah Bank Perkreditan Rakyat Dengan Komisaris Independen Sebagai Variabel Moderating Di Sumatera Utara
ANALISIS RASIO-RASIO CAEL TERHADAP PREDIKSI KONDISI
BERMASALAH BANK PERKREDITAN RAKYAT DENGAN
KOMISARIS INDEPENDEN SEBAGAI VARIABEL
MODERATING DI SUMATERA UTARA
ABSTRAK
Penelitian ini dilakukan untuk menguji pengaruh rasio-rasio CAEL seperti
Adequacy Ratio (CAR), Kualitas Aktiva Produktif (KAP) dan Rasio PPAP
terhadap Total Asset, Return on Asset (ROA) dan Biaya Operasi terhadap
Pendapatan Operasi (BOPO), Loan to Deposit Ratio (LDR), dan Cash Ratio (CR)
terhadap Prediksi Kondisi Bermasalah Bank Perkreditan Rakyat (BPR) di
Wilayah Sumatera Utara. Teknik sampling yang digunakan adalah purposive
sampling dengan kriteria BPR di Wilayah Sumatera Utara yang menyajikan
laporan keuangan semesteran yang dipublikasikan Bank Indonesia periode tahun
2011. Populasi dalam penelitian ini sebanyak 53 Bank Perkreditan Rakyat. Dari
jumlah populasi ini yang menjadi sampel sebanyak 51 BPR di Wilayah Provinsi
Sumatera Utara periode tahun 2011. Teknik analisis yang digunakan adalah
regresi logistik (Logistic Regression) dengan Level of Significance 5%. Dari hasil
penelitian secara simultan ketujuh variabel (CAR, KAP Rasio PPAP terhadap
Total Asset, ROA, BOPO, LDR dan CR) berpengaruh signifikansi terhadap
Prediksi kondisi bermasalah BPR. Sedangkan secara parsial menunjukkan bahwa
KAP, berpengaruh positif dan signifikansi terhadap Prediksi kondisi bermasalah
BPR. LDR, CR, secara parsial berpengaruh negatif dan signifikansi terhadap
Prediksi kondisi bermasalah BPR. Sedangkan CAR, Rasio PPAP terhadap Total
Asset, ROA dan BOPO secara parsial tidak berpengaruh signifikansi terhadap
prediksi kondisi bermasalah BPR. Dalam penelitian ini komisaris independen
tidak dapat memoderasi hubungan antara rasio-rasio CAEL terhadap prediksi
kondisi bermasalah BPR, hal ini terbukti dengan adanya komisaris independen
prediksi kondisi bermasalah BPR semakin besar. Kemampuan prediksi dari
ketujuh variabel tersebut terhadap signifikansi terhadap Prediksi kondisi
bermasalah BPR sebesar 82,9% sedangkan sisanya 17,1% dipengaruhi oleh faktor
lain yang tidak dimasukkan ke dalam model penelitian.
Kata Kunci : Capital Adequacy Ratio (CAR), Kualitas Aktiva Produktif (KAP),
Rasio PPAP terhadap Total Asset, Return on Assets (ROA),
BOPO, Loan to Deposit Ratio (LDR), Cash Ratio (CR), Komisaris
Independen dan Prediksi kondisi bermasalah Bank Perkreditan
Rakyat.
Universitas Sumatera Utara
THE INFLUENCE OF CAEL RATIOS ON THE PREDICTION OF THE
PROBLEM CONDITION OF BANK PERKREDITAN RAKYAT WITH
INDEPENDENT COMMISSIONER AS MODERATING
VARIABLE IN NORTH SUMATERA
ABSTRACT
The research was aimed to verify the influence of CAEL ratios, such as
CAR (Adequacy Ratio), KAP (Productive Assets Quality), and PPAP Ratio on
Total Assets, ROA (Return on Asset), Operational Cost on BOPO (Operational
Income, LDR (Loan to Deposit Ratio), and CR (Cash Ratio) on the prediction of
problem condition of BPR (Bank Perkreditan Rakyat) in North Sumatera. The
population was 53 BPRs in North Sumatera Province in 2011, and 51 of them
were used as the samples, using purposive sampling technique with the criteria of
BPR in North Sumatera which presented financial report per semester, published
by Bank Indonesia in the period of 2011. The data were analyzed by using logistic
regression analysis at the level of significance of 5%.
The result of the research showed that simultaneously the seven variables (CAR,
KAP Ratio, PPAP Ratio on Total Assets, ROA, BOPO, LDR, and CR) had
significant influence on the prediction of problem condition of BPR. Partially, it
showed that KAP had positive and significant influence on the prediction of
BPR’s problem condition. BPR, LDR, and CR partially had negative and
significant influence on the prediction of BPR’s problem condition, while CAR,
PPAP Ratio on Total Assets, ROA, and BOPO partially did not have any
significant influence on the prediction of BPR’s problem condition. Independent
commissioner could not moderate the correlation between CAEL ratios and the
prediction of BPR’s problem condition which indicated the existence of
independent commissioner caused the prediction of BPR’s problem condition to
become bigger. The capacity of prediction of the seven variables in the
significance of the prediction of BPR’s problem condition was 82.9%, while the
rest (17.1%) was influenced by other factors excluded from the model of the
research.
Keywords
: CAR (Capital Adequacy Ratio), KAP (Quality of
Productive Assets), PPAP Ration on Total Assets, ROA
(Return on Assets), BOPO, LDR (Loan to Deposit Ratio),
CR (Cash Ratio), Independent Commissioner and
Prediction of Problem Condition of People Loan Bank.
Universitas Sumatera Utara
BERMASALAH BANK PERKREDITAN RAKYAT DENGAN
KOMISARIS INDEPENDEN SEBAGAI VARIABEL
MODERATING DI SUMATERA UTARA
ABSTRAK
Penelitian ini dilakukan untuk menguji pengaruh rasio-rasio CAEL seperti
Adequacy Ratio (CAR), Kualitas Aktiva Produktif (KAP) dan Rasio PPAP
terhadap Total Asset, Return on Asset (ROA) dan Biaya Operasi terhadap
Pendapatan Operasi (BOPO), Loan to Deposit Ratio (LDR), dan Cash Ratio (CR)
terhadap Prediksi Kondisi Bermasalah Bank Perkreditan Rakyat (BPR) di
Wilayah Sumatera Utara. Teknik sampling yang digunakan adalah purposive
sampling dengan kriteria BPR di Wilayah Sumatera Utara yang menyajikan
laporan keuangan semesteran yang dipublikasikan Bank Indonesia periode tahun
2011. Populasi dalam penelitian ini sebanyak 53 Bank Perkreditan Rakyat. Dari
jumlah populasi ini yang menjadi sampel sebanyak 51 BPR di Wilayah Provinsi
Sumatera Utara periode tahun 2011. Teknik analisis yang digunakan adalah
regresi logistik (Logistic Regression) dengan Level of Significance 5%. Dari hasil
penelitian secara simultan ketujuh variabel (CAR, KAP Rasio PPAP terhadap
Total Asset, ROA, BOPO, LDR dan CR) berpengaruh signifikansi terhadap
Prediksi kondisi bermasalah BPR. Sedangkan secara parsial menunjukkan bahwa
KAP, berpengaruh positif dan signifikansi terhadap Prediksi kondisi bermasalah
BPR. LDR, CR, secara parsial berpengaruh negatif dan signifikansi terhadap
Prediksi kondisi bermasalah BPR. Sedangkan CAR, Rasio PPAP terhadap Total
Asset, ROA dan BOPO secara parsial tidak berpengaruh signifikansi terhadap
prediksi kondisi bermasalah BPR. Dalam penelitian ini komisaris independen
tidak dapat memoderasi hubungan antara rasio-rasio CAEL terhadap prediksi
kondisi bermasalah BPR, hal ini terbukti dengan adanya komisaris independen
prediksi kondisi bermasalah BPR semakin besar. Kemampuan prediksi dari
ketujuh variabel tersebut terhadap signifikansi terhadap Prediksi kondisi
bermasalah BPR sebesar 82,9% sedangkan sisanya 17,1% dipengaruhi oleh faktor
lain yang tidak dimasukkan ke dalam model penelitian.
Kata Kunci : Capital Adequacy Ratio (CAR), Kualitas Aktiva Produktif (KAP),
Rasio PPAP terhadap Total Asset, Return on Assets (ROA),
BOPO, Loan to Deposit Ratio (LDR), Cash Ratio (CR), Komisaris
Independen dan Prediksi kondisi bermasalah Bank Perkreditan
Rakyat.
Universitas Sumatera Utara
THE INFLUENCE OF CAEL RATIOS ON THE PREDICTION OF THE
PROBLEM CONDITION OF BANK PERKREDITAN RAKYAT WITH
INDEPENDENT COMMISSIONER AS MODERATING
VARIABLE IN NORTH SUMATERA
ABSTRACT
The research was aimed to verify the influence of CAEL ratios, such as
CAR (Adequacy Ratio), KAP (Productive Assets Quality), and PPAP Ratio on
Total Assets, ROA (Return on Asset), Operational Cost on BOPO (Operational
Income, LDR (Loan to Deposit Ratio), and CR (Cash Ratio) on the prediction of
problem condition of BPR (Bank Perkreditan Rakyat) in North Sumatera. The
population was 53 BPRs in North Sumatera Province in 2011, and 51 of them
were used as the samples, using purposive sampling technique with the criteria of
BPR in North Sumatera which presented financial report per semester, published
by Bank Indonesia in the period of 2011. The data were analyzed by using logistic
regression analysis at the level of significance of 5%.
The result of the research showed that simultaneously the seven variables (CAR,
KAP Ratio, PPAP Ratio on Total Assets, ROA, BOPO, LDR, and CR) had
significant influence on the prediction of problem condition of BPR. Partially, it
showed that KAP had positive and significant influence on the prediction of
BPR’s problem condition. BPR, LDR, and CR partially had negative and
significant influence on the prediction of BPR’s problem condition, while CAR,
PPAP Ratio on Total Assets, ROA, and BOPO partially did not have any
significant influence on the prediction of BPR’s problem condition. Independent
commissioner could not moderate the correlation between CAEL ratios and the
prediction of BPR’s problem condition which indicated the existence of
independent commissioner caused the prediction of BPR’s problem condition to
become bigger. The capacity of prediction of the seven variables in the
significance of the prediction of BPR’s problem condition was 82.9%, while the
rest (17.1%) was influenced by other factors excluded from the model of the
research.
Keywords
: CAR (Capital Adequacy Ratio), KAP (Quality of
Productive Assets), PPAP Ration on Total Assets, ROA
(Return on Assets), BOPO, LDR (Loan to Deposit Ratio),
CR (Cash Ratio), Independent Commissioner and
Prediction of Problem Condition of People Loan Bank.
Universitas Sumatera Utara