Pengaruh Camel Dalam Memprediksi Kebangkrutan Bank

Vidyarto Nugroho
Journal article Universitas Tarumanagara Journal of Accounting • 2012 Indonesia

Abstract

The purpose of this research is to provide empirical evidence about using bank financial ratio to predict bank bankruptcy. The samples consist of 130 banks which is selected by sensus in 2006. The variables which used are seven financial ratios, CAR, LDR, NPL, BOPO, ROA, ROE and NIM by proxy from Capital, Asset, Management, Earning, Liability. The statistic methods which is used to test on the research hypothesis is logit regression. The multivariate result of this research shows that LDR variable is significantly affect for the probability of bank bankruptcy in Indonesia at α = 5% in spite of having different sign with that being predicted. CAR, NPL, BOPO, ROE and NIM variable have the same sign as that being predicted but are not significant. ROA variable is not significant and have the different sign with that being predicted. The accuracy of prediction bank bankruptcy in 2009 reaches to 94.6%. Level of error in bank bankruptcy is type II, where bank which is predicted bankrupt apparently non bankrupt.

Metrics

  • 85 views
  • 11 downloads

Journal

Universitas Tarumanagara Journal of Accounting

Jurnal Akuntansi Untar (Universitas Tarumanagara Journal of Accounting) is an open access, peer-r... see more