FAKTOR–FAKTOR PENENTU RISIKO KREDIT
Abstract
Tujuan artikel ini adalah menguji dan mencari apakah antara pertumbuhan kredit, net interest margin, tipe perusahaan, rasio modal, ukuran perusahaan, and level bank memiliki pengaruh terhadap risiko kredit. Kajian ini menggunakan pendekata kuantitatif untuk menguji hipotesa melalui analisis regresi berganda. Data yang dipergunakan adalah data sekunder dari pernyataan audit keuangan lembaga perbankan yang masuk dalam daftar Bursa Efek Indonesia tahun 2006-2010. Hasilnya menunjukkan bahwa pertumbuhan kredit, dan ukuran perusahaan memiliki penggaruh negatif terhadap risiko kredit, sementara jenis perusahaan, dan level bank memiliki pengaruh positif terhadap risiko kredit bank. Net interest margin and rasio modal tidak memiliki pengaruh pada risiko kredit.
Kata kunci: kredit, audit, bank
FACTORS OF CREDIT RISK. The purpose of this study is to examine and obtain evidence that credit growth, net interest margin, type of company, capital ratios, firm size, and bank compliance levels have significant effects on credit risk. This study uses a quantitative approach to testing hypotheses through multiple linear regression analysis. The data used are secondary data from audited financial statements of banking company listed on the Indonesia Stock Exchange in the year 2006-2010. Results show that credit growth and firm size have negative-significant effect on credit risk, while the type of company and bank compliance levels have positive-significant effect on bank credit risk. The net interest margin and capital ratios have no significant effect on credit risk
Keywords: credit, audit, bank
Full Text:
PDFReferences
Abdullah, B., dan Santoso, W. (2001). The Indonesian banking industry: competition, consolidation, and systemic stability, BIS Papers, 4: 80-92.
Ahmad, N. H. dan S. N. Ahmad. (2004). Key Factors Influencing Credit Risk of Islamic Bank: A Malaysian Case, The Journal of Muamalat and Islamic Finance Research, 1: 65-80.
Al-Smadi, M.O. dan N.H. Ahmad. (2010). Factors Affecting Bank’s Credit Risk : Evidence from Jordan. Working Paper. Second International Conference on Arab-Malaysian Islamic Global Business and Entrepreneurship. Yarmouk University and Damascus University.
Allen, F. dan A.M. Santomero. (1998). The theory of Financial Intermediation, Journal of Banking & Finance. 21: 1461-1485
Angbazo, L. (1997). Commercial bank net interest margins, default risk, interest rate risk, and off-balance sheet banking, Journal of Banking and Finance. 21: 55-87.
Anshori, M. dan S. Iswati. (2009). Buku Ajar Metodologi Penelitian Kuantitatif. Surabaya: Airlangga University Press.
Bank Indonesia. (2011). Kajian Stabilitas Keuangan No.17. Jakarta: Bank Indonesia.
Bank Indonesia. (2010). Peraturan Bank Indonesia No. 12/19/ PBI/2010 tentang Giro Wajib Minimum Bank Umum Pada Bank Indonesia Dalam Rupiah dan Valuta Asing. Jakarta: Bank Indonesia.
Bank Indonesia. (2009). Peraturan Bank Indonesia No. 11/25/ PBI/2009 tentang Penerapan Manajemen Risiko bagi Bank Umum. Jakarta: Bank Indonesia.
Bank Indonesia. (2008). Peraturan Bank Indonesia No. 10/ 19 / PBI/2008 tentang Giro Wajib Minimum Bank Umum Pada Bank Indonesia Dalam Rupiah dan Valuta Asing. Jakarta: Bank Indonesia.
Bank Indonesia. (2006). Implementasi Basel II Di Indonesia, Jakarta: Bank Indonesia.
Bank Indonesia. (2004). Peraturan Bank Indonesia No. 6/15/ PBI/2004 tentang Giro Wajib Minimum Bank Umum Pada Bank Indonesia Dalam Rupiah dan Valuta Asing. Jakarta: Bank Indonesia.
Bank for International Settlements. (2005). Sound Credit Risk Assessment and Valuation for Loans, Basel Committee on Banking Supervision.
Bank for International Settlements. (1996). Settelement Risk In Foreign Exchange Transaction, Basel Committee on Banking Supervision.
Demerjian, P. R.W. dan S.M. Ross. (2007). Financial Ratios and Credit Risk: The Selection of Financial Ratio Covenants in Debt Contracts, Disertasi. University of Michigan
Fofack, H. (2005). Non-performing loans in sub-Saharan Africa: Causal Analysis and Macroeconomic Implications, Working Paper. World Bank Policy Research. No. 3769.
Gibson, Charles H. (2003). Financial Reporting & Analysis : Using Financial Accounting Iinformation. 9th edition. Ohio: South. Weastern Publising Co.
Hu, J.L., Li, Y. and Chiu, Y.H. (2004). Ownership and Nonperforming Loans: Evidence from Taiwan’s Banks, The Developing Economies. XLII (3): 405-420.
Ikatan Akuntan Indonesia (IAI). (2009). Standar Akutansi
Keuangan. Jakarta : Salemba Empat
Jimenez, G., dan J. Mencıa. (2007). Modelling the Distribution of Credit Losses with Observable and Latent Factors, Working Paper. Banco de Espana. No. 0709.
Jimenez, G., dan J. Saurina. (2005). Credit cycles, credit risk, and prudential regulation, International Journal of Central Banking. 2 (2): 65–98.
Karim, M.Z.A., Chan, S.G., dan Hassan, S. (2010). Bank efficiency and non-performing loans: Evidence from Malaysia and Singapore. Prague Economic Papers vol. 19. 2/2010 : 118-132
Kieso, D.E., J.J. Weygandt, dan T.D. Warfield. (2007). Akuntansi Intermediate. Edisi ke duabelas. Jakarta: Erlangga
Levine, R. (1998). The legal environment, banks, and long-run economic growth, Journal of Money, Credit, and Banking. 30 :596-613.
Micco, A. dan O. Panizza. (2004). Bank ownership and lending behaviour, Inter-American Developement Bank Research Department, Working Paper no. 520.
Quagliariello, M. (2007). Banks riskiness over the business cycle: a panel analysis on Italian intermediaries, Applied Financial Economics. 17(2) : 119-138.
Republik Indonesia. (1998). Undang-Undang No. 10 Tahun 1998 tentang Perbankan. Sekretariat Negara. Jakarta.
Zribi, N. dan Y. Boujelbène. (2011). The factors influencing bank credit risk: The case of Tunisia, Journal of Accounting and Taxation, Vol. 3(4) : 70 -78
DOI: http://dx.doi.org/10.21043/iqtishadia.v6i2.1110
Copyright (c) 2016 IQTISHADIA
Iqtishadia Journal Indexed by :
Iqtishadia : Jurnal Kajian Ekonomi dan Bisnis Islam is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.