Determinan Efisiensi Bank: Analisis Bank Di Indonesia

Sugeng Haryanto


This research analyzes the factors influencing bank efficiency. Bank efficiency is measured by BOPO. Predictable variable use risk, which is proxied with non-performance loan (NPL), bank size, and CAR. Population in research is in the national banking industry which goes public in BEI, research period 2009-2016. Sampling technique used purposive sampling, with the criterion of the bank has gone public before the year 2008 and the bank publishes financial report year 2009-2016. The sample of research is 23 banks. The purpose of this study was to analyze the effect of bank risk, bank size and CAR to efficiency either simultaneously or partially. The analytical technique used multiple linear regression. The results showed simultaneously bank risk, bank size and CAR effect on efficiency. Risks, bank size and CAR affect the efficiency in a negative direction. The scale of economics does not apply in the industry of national banks. Increasing the CAR as a countercyclical capital buffer (CCB) to control the occurrence of systematic risk can reduce credit growth, can impact the decrease in bank income.




Capital structure; Firm Size; Pecking Order Theory; Profitabity; Sale Growth

Full Text:



Abidin, Z. dan Endri. (2009). Kinerja Efisiensi Teknis Bank Pembangunan Daerah: Pendekatan Data Envelopment Analysis (DEA). Jurnal Akuntansi Dan Keuangan. Vol.11(1): 21- 29.

Akhtar, M., (2010). X-Efficiency analysis of Paki-stani Commercial Banks. International Man-agement Review, 6(1): 12-23

Ajlouni., M., Hmedat, M. W and Hmedat, W. (2011). The Relative Efficiency of Jordanian Banks and its Determinants Using Data Envelopment Analysis. Journal of Applied Finance & Banking, Vol.1 (3): 33-58

Bank Indonesia. (2014). Laporan Perekonomian In-donesia 2014

Calisir, F. Cigdem, A. G. Elvan, B, and Ece D., (2010). Intellectual Capital in the Quoted Turkish ITC Sector. Journal of Intellectual Capital, Vol. II(4), page 537-553

Dietrich, A. and Gabrielle W., (2009). What De-termines the Profitability of Commercial Banks? New Evidence from switzerland. Diunduh di website pada tanggal 29 Desember 2017.

Ebaid, I.E., (2009), The impact of capital structure choice on firm performance: empirical evi-dence from Egypt, The Journal of Risk Finance, 10 (5): 477 -487.

Fathony, M., (2013). Analisis Efisiensi Perbankan Nasional Berdasarakan Ukuran Bank: Pendekatan Data Envelopment Analysis. Finance and Banking Journal. Vol. 15(1)

Haryanto, S., (2015). Determinan Capital Buffer: Kajian Empirik Industri Perbankan Nasional. Jurnal Ekonomi Modernisasi. Vol. 11(2)

Heralina, A., (2007). Perbandingan Efisiensi Bank Syariah dan Bank Konvensional di Indone-sia. Jurnal Ekonomi Keuangan dan Bisnis Islami, Vol. 3 (1): 1-18.

Hovakimian, A., Hovakimian, G., & Tehranian, H., (2004), Determinants of target capital structure: The case of dual debt and equity issues, Journal of financial economics, 71(3): 517-540.

Huang, S. & Song, F.M., (2006), The Determinants of Capital Structure: Evidence from China. China Economic Review, 17: 14-35.

Jensen, M and Meckling, W (1976), Theory of the firm: managerial behavior, agency costs and capital structure, Journal of Financial Economics, 3: 11- 25.

Kalluru, S., & Bhat, K., (2009). Determinants of cost efficiency of commercial banks in India. IC-FAI Journal of Bank Management, 8 (2): 32-50.

Lin, H.-L., Tsao, C.-C., & Yang, C.H., (2009). Bank reforms, competition and efficiency in Chi-na’s banking system: Are small city bank entrants more efficient?. China & World Economy, 17(5), 69-87

Lin, K.L., (2006). Study on Related Party Transac-tion with Mainland China in Taiwan En-terprises, Dissertation, Departemen Manajemen, Universitas Guo Li Cheng Gong, China.

Lutfiana, H. R. dan Yulianto, A., (2015). Determinan Tingkat Efisiensi Bank Umum Syariah Di Indonesia (Pendekatan Two Stage DEA). Accounting Analysis Journal (AAJ), Vol. 4(3)

Muljawan, D. Hafidz. J. Astuti. R. Oktapiani. R., (2014). Faktor-Faktor Penentu Efisiensi Perbanakan Indonesia serta Dampaknya Terhadap Perhitungan Suku Bunga Kredit. Working Paper. Bank Indonesia. WP/ 2 /2014

Ramli, M., (2005). Studi Tentang Tingkat Efisiensi Bank Komersial di Indonesia dan Beberapa Faktor Penentu. Disertasi. Doktor Ilmu Manajemen. Program Studi Ilmu Manajemen. Fakultas Ekonomi Universitas Indonesia.

Yuniarti, S., (2008). Kinerja Efisiensi Bank Berstratifikasi Sesuai Dengan Visi Arsitektur Perbankan Indonesia. Jurnal Keuangan dan Perbankan, Vol. 12(3): 459–478

Siringoringo, R., 2012. Karakteristik dan Fungsi Intermediasi Perbankan Di Indonesia. Buletin Ekonomi Moneter dan Perbankan, Juli 2012

Subandi dan Ghozali, I., (2013). Determinan Efisiensi dan Dampaknya Terhadap Kinerja Profitabilitas Industri Perbankan di Indo-nesia. Jurnal Keuangan dan Perbankan, Vol. 17(1)

Surifah. (2011). Kepemilikan ultimat, tingkat risiko, efisiensi dan dan kinerja industri perbankan di Indonesia. Jurnal Siasat Bisnis, Vol.15: 37-53.

Sutanto, A. H., (2015). Analisis Efisiensi Teknis Bank Pembangunan Daerah. Journal of Eco-nomics and Policy JEJAK. Vol. 8 (2)

Suteja, J. dan Ginting, G., (2014). Determinan Profitabilitas Bank: Suatu Studi pada Bank yang Terdaftar di BEI. Trikonomika, Vol. 13 (1): 62–77

Tecles, P. & Tabak, B., (2010). Determinants of bank efficiency: The case of Brazil. European Journal of Operational Research, 207 (3), 1587-1598

Widiarti, W.A, Siregar, H., Andati, T., (2015). The Determinants of Bank’s Efficiency In Indo-nesia. Buletin Ekonomi Moneter dan Perbankan, Vol. 18(2)

Wright, P., Mark K, Ananda M., Michael L. P., (2009). Do the Contingencies of External Monitoring, Ownership Incentives, or Free Cash Flow Explain Opposing Firm Perfor-mance Expectations?. Journal Management Governance, 13: 215-243.



  • There are currently no refbacks.

Creative Commons License
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
Malang City, East Java, Indonesia, 65146.

View My Stats      Web

Other Link

Follow Us

Site Home Journal
Unmer Malang
(0341) 567617
 Fax(0341) 567617

AFRE (Accounting and Financial Review)  Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.