Comparative Analysis of the Financial Performance of Financing Institutions Before and After the Credit Delay Policy

Bryan Akram Pambudi, Indra Kusumawardhani, Zuhrohtun Zuhrohtun

Abstract


This study aims to examine differences in the financial performance of the Financial Institutions. The measured financial performance is Non Performing Loan (NPL), Return On Asset (ROA), and Current Ratio. The population in this research is a financial institution listed on the Indonesia Stock Exchange (IDX). The sampling method used purposive sampling technique with the criteria of companies that have businesses in the consumer finance sector and have complete information to process research data. The samples obtained from the use of this technique is 8 companies and 48 observations. The analytical method used is the Wilcoxon/Shapiro-Wilk test to test the hypothesis. The results show that there are significant differences in Non Performing Loan  (NPL), Return On Assets (ROA), and Current Ratios of Financing Institutions before and after credit payment delay policy.


Full Text:

PDF

References


Badan Pusat Statistik. (2021). Pertumbuhan Ekonomi Indonesia Triwulan IV-2020. https://www.bps.go.id/pressrelease/2021/02/05/1811/ekonomi-indonesia-2020-turun-sebesar-2-07-persen--c-to-c-.html

Fernando, A. (2021, July). Duh! 12 Leasing Bangkrut, Intip Kinerja 8 Emiten Multifinance. CNBC INDONESIA. https://www.cnbcindonesia.com/market/20210707085737-17-258882/duh-12-leasing-bangkrut-intip-kinerja-8-emiten-multifinance/2

Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 19. Badan Universitas Diponegoro. In E-Jurnal Akuntansi (Vol. 22). Universitas Diponegoro.

Handayani, D., Ananto, R. P., & Ferdawati. (2020). Tingkat Kesehatan Bank Perkreditan Rakyat Syariah Ditengah Pandemi Covid-19 (Studi Kasus Pada BPRS Al-Makmur Payakumbuh). Jurnal Akuntansi Keuangan Dan Bisnis, 13(2), 60–69.

Hastasari, R., & Suharini. (2021). TINJAUAN NON-PERFORMING LOAN PERBANKAN INDONESIA TAHUN PANDEMI 2020. 6, 6.

Kasmir. (2016). Manajemen Perbankan. Rajawali Pers.

Kumparan.com. (2020). Organisasi Ojol: Ada 4 Juta Driver Ojol di Indonesia. Kumparan.com. https://kumparan.com/kumparantech/organisasi-ojol-ada-4-juta-driver-ojol-di-indonesia-1tBrZLEXOEI/1

Luh, N., & Pancawati, P. A. (2021). Kinerja Keuangan dan Covid-19: Analisis Uji Beda pada Perusahaan Sektor Keuangan. Valid Jurnal Ilmiah, 19(1), 61–71.

Maryanne, M. M., Don, R. H., & Dan, L. H. (2017). Dasar-Dasar Akuntansi Manajerial (Edisi 5). Salemba Empat.

Otoritas Jasa Keuangan. (n.d.). LEMBAGA PEMBIAYAAN. https://www.ojk.go.id/id/kanal/iknb/Pages/Lembaga-Pembiayaan.aspx

Peraturan Otoritas Jasa Keuangan Nomor 11/POJK.03/2020 tentang Stimulus Perekonomian Nasional Sebagai Kebijakan Countercyclical Dampak Penyebaran Corona Virus Disease 2019, (2020).

Palupi, N. M., & Izzalqurny, T. R. (2021). COVID-19 : Analisis Kesehatan Kinerja Keuangan ( Studi Kasus PT . Bank Rakyat Indonesia ( Persero ) Tbk ). 1(6), 19–28.

Said, S. N., & Agustina, P. (2021). Analisis Perbandingan Kinerja Keuangan Perumda Bpr Bank Cirebon Sebelum Dan Sesudah Pengumuman Pandemi Covid-19. Eqien: Jurnal Ekonomi Dan Bisnis, 8(2). https://doi.org/10.34308/eqien.v8i2.238

Saputra, Y. F., Supeni, R. E., & Hafidzi, A. H. (2021). Studi Komparasi Kinerja Keuangan Pt. Bank Rakyat Indonesia Dan Pt. Bank Negara Indonesia Pada Saat Pandemi Covid -19. Jurnal Muhammadiyah Manajemen Bisnis, 2(2), 63. https://doi.org/10.24853/jmmb.2.2.63-72

Sekaran, U., & Bougie, R. (2017). Metode Penelitian untuk Bisnis (Edisi 6). Salemba Empat.

Sugiyono. (2017). Metode Penelitian Pendidikan Pendekatan Kuantitatif, kualitatif, dan R&D. Alfabeta.

Tiwu, M. I. H. (2020). Pengaruh Pandemic Covid 19 Terhadap Npl Bank Perkreditan Rakyat Di Indonesia. Jurnal Akuntansi : Transparansi Dan Akuntabilitas, 8(2), 79–87. https://doi.org/10.35508/jak.v8i2.2869

Utami, B. C. P. (2021). Analisis Kinerja Keuangan pada PT Wahana Ottomitra Multiartha Tbk di Masa Pandemi Covid 19. Jurnal Sistem Informasi Akuntansi (JASIKA), 1(1), 61–66. http://jurnal.bsi.ac.id/index.php/jasika/article/view/460

Widiyaningtias, A., & Dura, J. (2020). Analisis Komparatif Financial Performance BPR dan BPRS Jawa Timur Sebelum dan Saat. xx(April), 1486–1497.

Zainul, Q., & Izzalqurny, T. R. (2021). ANALISIS TINGKAT KESEHATAN BANK PADA PT BANK BUKOPIN TBK TAHUN 2018-2020. 1(6), 171–178.




DOI: https://doi.org/10.32535/jicp.v5i5.2014

Refbacks

  • There are currently no refbacks.


Copyright (c) 2022 Indra - Kusumawardhani

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Flag Counter

Published by:

AIBPM Publisher

Editorial Office:

JL. Kahuripan No. 9 Hotel Sahid Montana, Malang, Indonesia
Phone:+62 341 366222
Email: journal.jicp@gmail.com
Website:http://ejournal.aibpmjournals.com/index.php/JICP

Supported by: Association of International Business & Professional Management

If you are interested to get the journal subscription you can contact us at admin@aibpm.org.

ISSN 2622-0989 (Print)
ISSN 2621-993X (Online)

DOI:Prefix 10.32535 by CrossREF

Journal of International Conference Proceedings (JICP) INDEXED:

 

In Process


This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.