Analisis Rasio Keuangan Camel Untuk Menilai Kinerja Bank Persero Konvensional Di Indonesia Periode 2010 – 2012

Raga Sukma
Journal article WIGA: Jurnal Penelitian Ilmu Ekonomi • 2014 Indonesia

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(Bahasa Indonesia, 17 pages)

Abstract

The research was conducted at the state-owned banks in Indonesia Conventional whosefinancial statements have been published. The purpose of this study was to assess the performanceof state-owned banks in Indonesia Conventional period 2010 - 2012 in terms of financial ratiosCAMEL. Sources of data used in this study is an overview of data in the form of internal Internalcompany, the profile of each Government-Owned Commercial Banks (Persero) Conventional, dataon the number of customers, the legal foundation of the establishment of State-Owned CommercialBanks (Persero) Conventional and securities licensing, and financial statement data are derivedfrom the data of four (4) financial statements of the Government-Owned Commercial Banks(Persero) Conventional in Indonesia for three (3) consecutive years, ie 2010-2012. While the sourceof the data came from state-owned banks in Indonesia Conventional whose financial statementshave been published by Bank Indonesia. The financial statement data used consist of a balancesheet and income statement.Variables used to assess the performance of state-owned banks in Indonesia is Conventionalfinancial ratios CAMEL, consisting of the ratio Capital Adequacy Ratio (CAR), Bad Debt RatioRatio (BDR), Return on Assets ratio (ROA), Return on Equity ratio (ROE ), Ratio of Net InterestMargin (NIM), Ratio of Operating Expenses to Operating Income (ROA), and the ratio of loan todeposit ratio (LDR). This variable is an independent variable, where the independent variable is theindependent variable, not the independent variable is always paired with the dependent variable. Soin this study the researcher did not make comparisons and are not looking for a relationship withother variables. Therefore, research like this is called descriptive research.Results of this study indicate the financial performance of state-owned banks in Indonesiaas a whole Conventional each CAMEL financial ratios from 2010 to 2012, the ratio of CapitalAdequacy Ratio (CAR), Bad Debt Ratio Ratio (BDR), Return on Assets ratio (ROA ), Ratio Return onEquity (ROE), Ratio of Net Interest Margin (NIM), and the ratio of loan to deposit ratio (LDR) hasfluctuated increased, while the ratio of Operating Expenses to Operating Income (ROA) decreasedfrom 77.73% to 70 , 96 so it should be increased operating income, respectively Conventionalowned banks in Indonesia. Broadly speaking, its financial performance is in accordance with BankIndonesia, but there needs to be an increase in the ratios, especially the ratio Ratio of OperatingExpenses to Operating Income (ROA). This shows that the performance of state-owned banks inIndonesia Conventional CAMEL ratios in terms of the provisions of Bank Indonesia, so it can beconcluded that its financial performance from 2010 to 2012 quite well.

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WIGA: Jurnal Penelitian Ilmu Ekonomi

WIGA: Jurnal Penelitian Ilmu Ekonomi merupakan jurnal ilmu ekonomi yang diterbitkan oleh STIE Wid... see more