ANALISIS DISKRIMINAN DALAM MEMPREDIKSI KINERJA PERBANKAN DI INDONESIA

Authors

  • Sumarlin Sumarlin UIN Alauddin Makassar
  • Annisa Juniarta Musda UIN Alauddin Makassar
  • Alim Syariati UIN Alauddin Makassar

DOI:

https://doi.org/10.29303/jmm.v8i3.417

Keywords:

Bank Performance, Prediction, Discriminant Analysis

Abstract

This study aims to determine the contribution of financial ratios into the classification of banks’ performance into good, fairly good and less good by using discriminant analysis. This research is quantitative with data amounted from 34 banks. The results of five banking financial ratios that can distinguish the status of the banking performance level is CAR, ROA, ROA and NPL. Four variables have a significant influence in differentiating the well-performing banks,  the fairly good and less good. First equation to predict differences in banking groups is Non-Performing Loan. Second discriminant equation shows that the ratio predicting the most dominant group differences is ROA.

Author Biographies

Sumarlin Sumarlin, UIN Alauddin Makassar

Accounting Department

Annisa Juniarta Musda, UIN Alauddin Makassar

Jurusan Manajemen, Fakultas Ekonomi dan Bisnis Islam

References

Brigham, E.F., dan J.F. Houston. Manajemen Keuangan. Jakarta: Erlangga.

Dendawjaya, L. (2009). Manajemen Perbankan. Jakarta: Ghalia Indonesia.

IAI. (2009). Standar Akuntansi Keuangan. Jakarta: Salemba Empat.

Kepatuhan. Jakarta: Grafiti Pers.

Kretarto, A. (2001). Investor Relation: Pemasaran dan Komunikasi Keuangan Perusahaan Berbasis

Machfoedz, M. (1999). Akuntansi Manajemen 2. Edisi 3. Yogyakarta: BPFE. 1999

Merkusiwati, N.K. L.A. (2007). Evaluasi Pengaruh Camel Terhadap Kinerja Perusahaan.

Munawir. Analisis Laporan Keuangan. (2008). Edisi Keempat. Yogyakarta: Liberty

Syariati, A. (2012). The Effect Of Islamic Commercial Banks’ health And Their Cost Of Fund Upon Its Financing In Indonesia Over 2005-2009. Proceeding of International Conference of AIMI Indonesia.

Downloads

Published

2019-07-08

How to Cite

Sumarlin, S., Musda, A. J., & Syariati, A. (2019). ANALISIS DISKRIMINAN DALAM MEMPREDIKSI KINERJA PERBANKAN DI INDONESIA. Jurnal Magister Manajemen, 8(3), 225–233. https://doi.org/10.29303/jmm.v8i3.417

Issue

Vol. 8 No. 3 (2019): JMM September 2019

Section

Articles

License

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a CC BY 4.0. This license allows authors to use all articles, data sets, graphics, and appendices in data mining applications, search engines, web sites, blogs, and other platforms by providing an appropriate reference. The journal allows the author(s) to hold the copyright without restrictions and will retain publishing rights without restrictions.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in JMM.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).