Determinants of Bank Failure in Asian Banks During The Covid-19 Pandemic
Abstract
This research aims to determine the determining factors that led to bank failures in all Asian banks during the Covid-19 pandemic. The variables used to determine the factors of bank failure include Non-Performing Loans, Capital Adequacy Ratio, Equity to Total Assets, Total Assets, and L Assets to bank bankruptcy. This research uses a quantitative research design. The sample used is banking companies in Asia for 2017 - 2022. The data used in this research is secondary data from the financial reports of each Asian bank for the period 2017-2022. The data analysis technique used is panel data regression analysis. This research shows that Non-Performing Loans have a positive and significant effect on bank bankruptcy. Equity to Total Assets has a negative and significant impact on bank bankruptcy.
DOI:https://doi.org/10.26905/afr.v7i1.11762
Keywords
Full Text:
PDFReferences
Aditia, D., Nasution, D., Sains, F. S., Pembangunan, U., Budi, P., & Utara, U. S. (2020). Dampak Pandemi Covid-19 Terhadap Perekonomian Indonesia. Jurnal Benefita, 5(2), 212–224. https://doi.org/10.22216/jbe.v5i2.5313
Adria, C., & Susanto, L. (2020). Pengaruh Leverage, Likuiditas, Ukuran Perusahaan, dan Perputaran Total Aset terhadap Profitabilitas. Jurnal Multiparadigma Akuntansi Tarumanagara, 2(1), 393–400.
Angraeni, Mongid, A., & Suhartono. (2020). Prediction Models for Bank Failure : ASEAN Countries. Jurnal Ekonomi Malaysia, 54(2), 41–51.
Asyva, F., Kristianingsih, & Pakpahan, R. (2021). Pengaruh Rasio Keuangan Sebagai Indikator dalam Memprediksi Potensi Kebangkrutan Bank Umum yang Terdaftar di Bursa Efek Indonesia . Indonesian Journal of Economics and Management, 1(3), 685–696.
Dahruji, & Muslich, A. A. (2022). The Effect of Profitability on Financial Distress in Sharia Commercial Banks for The Period 2018 – 2020. Jurnal Ekonomi Syariah Teori Dan Terapan, 9(3), 388–400.
Damayanti, A. C., & Mawardi, W. (2022). Pengaruh Ukuran Bank (Size), Loans to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Non-Performing Loans (NPL), Diversifikasi Pendapatan dan BOPO terhadap Kinerja Bank di Indonesia. Diponegoro Journal of Management, 11(1), 1–12.
Firmansyah, I. (2014). Determinant of Non Performing Loan : The Case of Islamic Bank in Indonesia. Jurnal Buletin Ekonomi Moneter Dan Perbankan, 17 (2).
Ginting, D. (2017). Komunikasi Cerdas Panduan Berkomunikasi Di Dunia Kerja. PT. Elex Media Komputindo.
Ginting, D., & Mawardi, W. (2021). Analisis Pengaruh Rasio Camel dan Firm Size ter-hadap Financial Distress pada Perusahaan Perbankan di Indonesia. Diponegoro Journal of Management, 10(3), 1–11.
Hadiwardoyo, W. (2020). Kerugian Ekonomi Na-sional Akibat Pandemi Covid-19. Baskara Journal of Business and Enterpreneurship, 2(2), 83–92. https://doi.org/10.24853/baskara.2.2.83-92
Hamida, D., Ahmar, N., & Djaddang, S. (2017). Determinan Prediksi Krisis Perbankan Berbasis Banking Sector Fragility Index. JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 3(2), 1–16.
Hikmah, N., & Mutmainah, K. (2021). Determinan Prediksi Kebangkrutan dengan Metode Altman Z-Score. Journal of Economic, Business and Engineering (JEBE), 3(1), 16–28.
Humaira, J. (2021). Pengaruh Kinerja Keuangan dan Penerapan GCG terhadap Potensi Ke-bangkrutan pada PT Bank Muamalat Indo-nesia Tbk. Journal of Applied Islamic Economics and Finance, 1(2).
Hutasoit, M. R. F., & Haryanto, M. (2016). Pengaruh LDR, NPL, BOPO, Ukuran Perusahaan, dan CAR terhadap Risiko Kebangkrutan Bank (Studi pada Bank Umum Konvensional Periode (2012-2014). Diponegoro Journal of Management, 5(3), 1–13.
Ishak, A. A., & Mongid, A. (2020). Determinants of Bankruptcy Banking After the Global Finan-cial Crisis (GFC): Theoritical Review. IPTEK Journal of Proceedings, 243–248.
Junaeni, I. (2017). Pengaruh EVA, ROA, DER dan TATO terhadap Harga Saham pada Perus-ahaan Makanan dan Minuman di BEI. Riset & Jurnal Akuntansi, 2(1).
Kasri, R. A., & Azzahra, C. (2020). Determinants of Bank Stability in Indonesia. Signifikan : Jurnal Ilmu Ekonomi, 9(2), 153–166.
Khamisah, N., Nani, D. A., & Ashsifa, I. (2020). Pengaruh Non-Performing Loan (NPL), BOPO dan Ukuran Perusahaan Terhadap Return on Assets (ROA) Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI). Jurnal TECHNOBIZ, 18(23), 3–2.
Khusnudin, I., & Munawir. (2022). Analisis Prediksi Kebangkrutan pada Bank Umum Syariah Devisa di Indonesia dengan Menggunakan Metode Altman Z-Score tahun 2013 - 2015. Jurnal Ekonomi Syariah Darussalam, 3(1), 140–154.
Nuranto, A. A., & Ardiansari, A. (2017). Pengaruh Rasio Keuangan, Firm Size, dan Market Ef-fect terhadap Tingkat Kebangkrutan. Man-agement Analysis Journal, 6(2), 183–194.
Nurwulandari, A., & Filia, D. P. (2023). Pengaruh Kecukupan Modal, Total Asset Turnover, Proporsi Dewan Komisaris Indipenden Ter-hadap Return On Asset Dengan Corporate Social Responsibility Sebagai Variabel Inter-vening. Jayapangus Press, 6(1), 37–55.
Rumalutur, M. (2021). Kebangkrutan Bank Pasca Krisis Ekonomi Global di ASEN. Jurnal Online Universitas Muhammadiyah Surabaya, 18(2).
Rumalutur, M. R., Suhartono, & Mongid, A. (2021). Kebangkrutan Bank Pasca Krisis Ekonomi Global di ASEN. BALANCE : Economic, Busi-ness, Management, and Accounting Journal, XVIII(2), 62–72.
Sari, Y., Nofinawati, Batubara, S., & Alfadri, F. (2020). The Effect of Profitability Ratios on Financial Distress in Islamic Commercial Banks in Indonesia. POINT : Journal Sharia of Banking, 1(1), 13–22.
Sutra, F. M., & Mais, R. G. (2019a). Faktor - Faktor yang Mempengaruhi Financial Distress dengan Pendekatan Altman Z-Score pada Perusahaan Pertambahangan yang Terdaftar di Bursa Efek Indonesia Tahun 2015 - 2017. Jurnal Akuntansi Dan Manajemen, 16(01), 35–72.
Sutra, F. M., & Mais, R. G. (2019b). Faktor - Faktor yang Mempengaruhi Financial Distress dengan Pendekatan Altman Z-Score pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia tahun 2015 - 2017. Jurnal Akuntansi Dan Manajemen, 16(01), 35–72.
Tanjung, A. N. M. (2018). Pengaruh Dana Pihak Ketiga, Fee Based Income, Non Performing Financing, Financing to Deposit Ratio, Over-head Cost terhadap Pembiayaan pada PT. Bank Syariah Bukopin dengan Total Aset se-bagai variabel Intervening. At-Tawassuth, III(2), 245–269.
Wakhidah, S. R. (2014). Memprediksi Kebangkru-tan Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2009 - 2013. Jurnal Administrasi Bisnis, 15(1), 1–10.
Wihauda, W. (2015). Analisis Pengaruh Cost To Income Ratio (CIR), Debt To Equity Ratio (DER), Size Bank, Return On Asset (ROA), Earnings Per Share (EPS), dan Non Perform-ing Loan (NPL) terhadap Harga Saham pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia. Repositori Institusi Universitas Sumatera Utara.
Yusrizal, & Fransisca, L. (2018). Financial Ratio Analysis to Predict Bankruptcy of Commer-cial Banks Listed on the Indonesia Stock Ex-change for the 2012-2016 Period. KURS, 3(2), 194–206.
DOI: https://doi.org/10.26905/afr.v7i1.11762
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
AFRE (Accounting and Financial Review) Postgraduate - University of Merdeka Malang Postgraduate Building, Terusan Dieng Street 62-64 | Other Link | Follow Us | |||||
Site Home Journal Unmer Malang Postgraduate LPPM Library Repository |
|
AFRE (Accounting and Financial Review) This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. |