Kinerja Keuangan Bank Sebelum Dan Selama Pandemi (COVID – 19)
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Abstract
This research aims to analyze the financial performance of banks before and during the pandemic (COVID – 19) and to find out what benchmarks are the worst. This analysis uses the CAMEL method, that use ratio such as CAR (Capital Adequacy Ratio), NPL (Non – Performing Loan), ROE (Return on Equity), BOPO (Biaya Operasional terhadap pendapatan operasional), and LDR (Loan to Deposit Ratio). This research uses quantitative method using a comparative approach, because the data used is in the form of numbers and analyzed using statistic, this study is to compare the similarities and differences of 2 or more properties and objects under study in a certain frame of mind. This study uses data from the Financial Report Publication for Quarter II 2019 – III 2020. The study population was taken from banks that have gone public on the IDX (Indonesia Stock Exchange), with a total of 43 banks. The statistical method used is descriptive statistical and paired sample t-test. The result of research from 43 banks show that there are significant differences in CAR, NPL, BOPO on bank performance before and during the pandemic, while ROE and LDR have insignificant differences on bank performance before and during the pandemic.
Penelitian ini bertujuan untuk menganalisis kinerja keuangan bank sebelum dan selama pandemi (COVID – 19) dan mengetahui tolok ukur apa yang paling buruk. Analisis ini menggunakan metode CAMEL, rasio yang digunakan adalah CAR (Capital Adequacy Ratio), NPL (Non – Performing Loan), ROE (Return on Equity), BOPO (Badan Operasional terhadap Pendapatan Operasional), dan LDR (Loan to Deposit Ratio). Penelitian ini menggunakan metode kuantitatif dengan menggunakan pendekatan komparatif, karena data yang digunakan berupa angka – angka dan menganalisis menggunakan statistika serta penelitian ini bersifat membandingkan persamaan dan perbedaan 2 atau lebih sifat dan objek yang diteliti pada kerangka pemikiran tertentu. Penelitian ini menggunakan data Laporan Keuangan Publikasi Triwulan II 2019 – III 2020. Populasi penelitian diambil dari perbankan yang sudah go public di BEI (Bursa Efek Indonesia), dengan total 43 perbankan. Metode statistik yang digunakan adalah uji statistika deskriptif dan uji t dua sampel dependen. Hasil penelitian dari 43 perbankan menunjukkan bahwa CAR, NPL, BOPO terdapat perbedaan yang signifikan terhadap kinerja bank sebelum dan selama pandemi, sementara ROE dan LDR terdapat perbedaan yang tidak signifikan.terhadap kinerja bank sebelum dan selama pandemi.
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