Analisis Kemampuan Cadangan Umum Aset Produktif Dalam Memprediksi Bank Failure Di Indonesia (Studi Empiris Perbankan Periode 2004-2011)
DAFTAR PUSTAKA
Ahmed, A.S., Takeda, C., and Thomas, S. (1999). “Bank Loan Loss Provisions: A
Reexamination of Capital Management, Earning Management and
Signalling Effects”, Journal of Accounting and Economics, Volume 28 hal
1-25.
Ali, Masyhud (2004). Asset Liability Management: Menyiasati Risiko Pasar dan
Risiko Operasional dalam Perbankan. Jakarta: Elex Media Komputindo.
Altman, Edward I. (1968). “Financial Ratios, Discriminant Analysis and The
Prediction of Corporate Bankruptcy”, Journal of Banking and
Finance,Volume 19 hal 393-430.
Arena, M. (2008).“Bank Failures and Bank Fundamentals: A Comparative
Analysis of Latin America and East Asia during The Nineties Using Bank
Level Data”, Journal of Banking and Finance, Volume 32 hal 299-310.
Berger, Allen. N, Richard J. Herring, and Giorgio P. Szeg (1995). “The Role of
Capital in Financial Institutions”, Journal of Banking & Finance, Volume
19 hal 393-430
Cole, R. A., and White, L. J. (2012).“De Javu all Over Again: The Causes of US
Commercial Bank Failures this time around”, Journal of Financial Service
Research, Volume 42 hal 5-29.
Demirgui-Kunt, Asli and Ross Levina. (1996). “Stock Markets, Corporate
Finance, and Economic Growth: An Overview”, The
World
Bank
Economic Review, Volume 10 Nomor 2 hal 223-239.
68
Universitas Sumatera Utara
Elliot. A. John. (1991). “The Evaluation by the Financial Markets of Changes
in Bank Loan Loss Reserve Levels”, The Accounting Review , Volume
66, Nomor 4 hal 847-861.
Fahmi, Irfan (2014). Pengantar Perbankan Teori dan Aplikasi. Bandung: Alfabeta
Hatfield, Gay and Carol Lancaster (2000). “The Signalling Effects of Bank LoanLoss Reserve Additions”, Journal of Financial and Strategic Decisions,
Volume 13 Nomor 1 hal 57-73.
Hendro, Tri dan Conny Tjandra Rahardja (2014).Bank dan Institusi Non Bank di
Indonesia. Yogyakarta: UPP STIM YKPN.
Jin, J. Y., Kangaretnam, K., and Lobo, G. J, 2011, “Ability of Accounting and
Audit Quality Variables to Predict Bank Failure During the Financial
Crisis”, Journal of Banking and Finance, Volume 35 hal 2811-2819.
Kristanti, Farida Titik, 2014, “Prediksi Kebangkrutan Bank-Bank yang Terdaftar
di Bursa Efek Indonesia”, Jurnal Keuangan dan Perbankan, Volume 18,
Nomor 1 hal 130-138.
MacDonald, S Scott (2006).Management of Banking. United States of America:
Thomson Learning Academic Resource Center.
Martin, Daniel (1977). “Early Warning of Bank Failure : A Logit Regression
Approach”, Journal of Banking and Finance, Volume 1 hal 249-276.
Meyer, A. Paul and Howard W. Pifer. “Prediction of Bank Failures”, Journal of
Finance, Volume 25 Nomor 4 hal853-868.
Mishkin, Frederic S (2008). The Economics of Money, Banking, and Financial
Markets. Jakarta: Salemba Empat
69
Universitas Sumatera Utara
Muljono, Teguh Pudjo (1996). Bank Budgetting Profit Planning and Control.
Yogyakarta: BPFE
Rose, Peter S dan Sylvia C Hudgins (2005).Bank Management and Financial
Services. United States: Mc Graw Hill International.
Sastradipoera, Komaruddin (2004). Strategi Manajemen Bisnis Perbankan.
Bandung: Kappa Sigma.
Senbett, Lemma W and Tracy Yue Wang. (2012). “Corporate Financial Distress
and Bankruptcy: A Survey”, Journal of Banking and Finance , hal 1-78.
Siamat, Dahlan. 2005. Manajemen Lembaga Keuangan Kebijakan Moneter dan
Perbankan. Edisi V. Jakarta: Fakultas Ekonomi Universitas Indonesia
Sinkey, Joseph F (2005). Commercial Bank Financial Management.University of
Georgia
Sugiyanto, FX, Prasetiono dan Teddy Hariyanto, 2002,”Manfaat Indikator
Indikator Keuangan Dalam Pembentukan Model Prediksi Kondisi
Kesehatan Perbankan”, Jurnal Bisnis Strategi, Volume 10, Nomor 7, hal
11-26.
Sukarno, Hari, 2005,”Informasi Akuntansi Keuangan dan Kegagalan Bank Umum
di Indonesia”, Simposium Nasional Akuntansi VIII, September, IAI, hal.
27-44.
Sumantri dan Teddy Jurnali, 2010, “Manfaat Rasio Keuangan dalam Memprediksi
Kepailitan Bank Nasional”, Jurnal Bisnis dan Akuntansi, Volume 12,
Nomor 1, hal 39-52.
70
Universitas Sumatera Utara
Thomson, James B. (1980). “Predicting bank failures in the 1980s”,Federal
Reserve Bank of Cleveland Economic Review, Volume 27 hal 9–20.
Undang-Undang No. 15/ 12/ PBI Tahun 2013 tentang Kewajiban Penyediaan
Modal Minimum, Bank Indonesia, Jakarta.
Undang-Undang No 14/ 15/ PBI/ 2012 tentang Penilaian Kualitas Aset Bank
Umum, Bank Indonesia, Jakarta.
Wall, D. L., and Koch, T. W. (2000). “Bank Loan-Loss Accounting: A Review of
Theoritical and Empirical Evidence”, Economic Review, Q2(2000), 1-20.
Whitaker, Richard B. (1999). “The Early Stages of Financial Distress”, Journal
of Economics and Finance, Volume 23 Nomor 2 hal 123-I33.
Wruck, Karen Hopper. (1990). “Financial distress, Reorganization, and
Organizational Efficiency”, Journal of Financial Economics,Volume 27
hal 419-444.
71
Universitas Sumatera Utara
Ahmed, A.S., Takeda, C., and Thomas, S. (1999). “Bank Loan Loss Provisions: A
Reexamination of Capital Management, Earning Management and
Signalling Effects”, Journal of Accounting and Economics, Volume 28 hal
1-25.
Ali, Masyhud (2004). Asset Liability Management: Menyiasati Risiko Pasar dan
Risiko Operasional dalam Perbankan. Jakarta: Elex Media Komputindo.
Altman, Edward I. (1968). “Financial Ratios, Discriminant Analysis and The
Prediction of Corporate Bankruptcy”, Journal of Banking and
Finance,Volume 19 hal 393-430.
Arena, M. (2008).“Bank Failures and Bank Fundamentals: A Comparative
Analysis of Latin America and East Asia during The Nineties Using Bank
Level Data”, Journal of Banking and Finance, Volume 32 hal 299-310.
Berger, Allen. N, Richard J. Herring, and Giorgio P. Szeg (1995). “The Role of
Capital in Financial Institutions”, Journal of Banking & Finance, Volume
19 hal 393-430
Cole, R. A., and White, L. J. (2012).“De Javu all Over Again: The Causes of US
Commercial Bank Failures this time around”, Journal of Financial Service
Research, Volume 42 hal 5-29.
Demirgui-Kunt, Asli and Ross Levina. (1996). “Stock Markets, Corporate
Finance, and Economic Growth: An Overview”, The
World
Bank
Economic Review, Volume 10 Nomor 2 hal 223-239.
68
Universitas Sumatera Utara
Elliot. A. John. (1991). “The Evaluation by the Financial Markets of Changes
in Bank Loan Loss Reserve Levels”, The Accounting Review , Volume
66, Nomor 4 hal 847-861.
Fahmi, Irfan (2014). Pengantar Perbankan Teori dan Aplikasi. Bandung: Alfabeta
Hatfield, Gay and Carol Lancaster (2000). “The Signalling Effects of Bank LoanLoss Reserve Additions”, Journal of Financial and Strategic Decisions,
Volume 13 Nomor 1 hal 57-73.
Hendro, Tri dan Conny Tjandra Rahardja (2014).Bank dan Institusi Non Bank di
Indonesia. Yogyakarta: UPP STIM YKPN.
Jin, J. Y., Kangaretnam, K., and Lobo, G. J, 2011, “Ability of Accounting and
Audit Quality Variables to Predict Bank Failure During the Financial
Crisis”, Journal of Banking and Finance, Volume 35 hal 2811-2819.
Kristanti, Farida Titik, 2014, “Prediksi Kebangkrutan Bank-Bank yang Terdaftar
di Bursa Efek Indonesia”, Jurnal Keuangan dan Perbankan, Volume 18,
Nomor 1 hal 130-138.
MacDonald, S Scott (2006).Management of Banking. United States of America:
Thomson Learning Academic Resource Center.
Martin, Daniel (1977). “Early Warning of Bank Failure : A Logit Regression
Approach”, Journal of Banking and Finance, Volume 1 hal 249-276.
Meyer, A. Paul and Howard W. Pifer. “Prediction of Bank Failures”, Journal of
Finance, Volume 25 Nomor 4 hal853-868.
Mishkin, Frederic S (2008). The Economics of Money, Banking, and Financial
Markets. Jakarta: Salemba Empat
69
Universitas Sumatera Utara
Muljono, Teguh Pudjo (1996). Bank Budgetting Profit Planning and Control.
Yogyakarta: BPFE
Rose, Peter S dan Sylvia C Hudgins (2005).Bank Management and Financial
Services. United States: Mc Graw Hill International.
Sastradipoera, Komaruddin (2004). Strategi Manajemen Bisnis Perbankan.
Bandung: Kappa Sigma.
Senbett, Lemma W and Tracy Yue Wang. (2012). “Corporate Financial Distress
and Bankruptcy: A Survey”, Journal of Banking and Finance , hal 1-78.
Siamat, Dahlan. 2005. Manajemen Lembaga Keuangan Kebijakan Moneter dan
Perbankan. Edisi V. Jakarta: Fakultas Ekonomi Universitas Indonesia
Sinkey, Joseph F (2005). Commercial Bank Financial Management.University of
Georgia
Sugiyanto, FX, Prasetiono dan Teddy Hariyanto, 2002,”Manfaat Indikator
Indikator Keuangan Dalam Pembentukan Model Prediksi Kondisi
Kesehatan Perbankan”, Jurnal Bisnis Strategi, Volume 10, Nomor 7, hal
11-26.
Sukarno, Hari, 2005,”Informasi Akuntansi Keuangan dan Kegagalan Bank Umum
di Indonesia”, Simposium Nasional Akuntansi VIII, September, IAI, hal.
27-44.
Sumantri dan Teddy Jurnali, 2010, “Manfaat Rasio Keuangan dalam Memprediksi
Kepailitan Bank Nasional”, Jurnal Bisnis dan Akuntansi, Volume 12,
Nomor 1, hal 39-52.
70
Universitas Sumatera Utara
Thomson, James B. (1980). “Predicting bank failures in the 1980s”,Federal
Reserve Bank of Cleveland Economic Review, Volume 27 hal 9–20.
Undang-Undang No. 15/ 12/ PBI Tahun 2013 tentang Kewajiban Penyediaan
Modal Minimum, Bank Indonesia, Jakarta.
Undang-Undang No 14/ 15/ PBI/ 2012 tentang Penilaian Kualitas Aset Bank
Umum, Bank Indonesia, Jakarta.
Wall, D. L., and Koch, T. W. (2000). “Bank Loan-Loss Accounting: A Review of
Theoritical and Empirical Evidence”, Economic Review, Q2(2000), 1-20.
Whitaker, Richard B. (1999). “The Early Stages of Financial Distress”, Journal
of Economics and Finance, Volume 23 Nomor 2 hal 123-I33.
Wruck, Karen Hopper. (1990). “Financial distress, Reorganization, and
Organizational Efficiency”, Journal of Financial Economics,Volume 27
hal 419-444.
71
Universitas Sumatera Utara