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

Jurnal Akuntansi Pub Date : 2024-02-27 DOI:10.33369/jakuntansi.14.1.60-76

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分钟内获得全文求助全文

来源期刊

Jurnal Akuntansi

自引率

0.00%

发文量