ANALISIS INDICATOR KENERJA KEUANGAN PERBANKAN ASEAN (STUDI PERBANDINGAN INDONESIA, MALAYSIA, THAILAND dan PHILIPPINE 2000-2002)

Abstract

Bank Indonesia has issued The Indonesian Banking Architecture to support Indonesia banking industry regarding their competitiveness to the other country. The objective of this research is to analyze the financial performance between Indonesia's banking industry and other ASEAN country (namely Malaysia, Thailand and Philippine) using modified CAMEL with eleven measuring ratios. This study is used financial data which were provided by each ASEAN central bank, capital market and international financial institution. The whole samples is consist of 25 banks in Indonesia, 13 banks in Malaysia, 11 banks in Thailand and 36 banks in Philippine. The total sample is 255 data during three years period (2000 to 2002) and those data were modified into time series and cross sectional data for further analysis. The Kolmogorov-Smirnov tests, histogram and normal plot were used to test the normality of data distribution. Moreover, the hypothesis examination for normal data is used parametric One-way ANOVA including core capital to assets (CCA), capital adequacy ratio (CAR), non performing loan ratio (NPL), return on loan (ROL), employee expenses to total assets (EEA), loans to assets (LOA), loan to deposit ratio (LDR), return on assets (ROA), return on equity (ROE) and assets growth rate (AGR). On the other side, return on risk assets (RRA) examined by non- parametric Kruskal-Wallis One Way Analysis. The result showed that the Indonesia banking industry financial performance indicators were significantly different to the three ASEAN countries, exceptionally ROA and ROE ratios are not different. The result also indicated that the mean of ratios in Indonesia banking industry better than the mean four ASEAN countries, exceptionally CCA, RRA, EEA, LDR and ROA. Bank Indonesia telah mengeluarkan Arsitektur Perbankan Indonesia untuk mendorong industri perbankan Indonesia dapat berkompetisi dengan negara lain. Tujuan penelitian ini melakukan analisis terhadap kinerja keuangan antara industri perbankan Indonesia dan negara-negara ASEAN lainnya (Malaysia, Thailand dan Philippine) menggunakan indikator pengembangan CAMEL dengan sebelas alat pengukuran kinerj a keuangan bank. Data keuangan berasal dari bank sentral, capital market di masing-masing negara ASEAN serta lembaga keuangan internasional lainnya. Seluruh sampel terdiri dari 25 bank di Indonesia, 13 bank di Malaysia, 11 bank di Thailand dan 36 bank di Philippine. Total sampel sebanyak 255 data termasuk didalamnya adalah sampel dengan periode waktu 3 tahun (2000, 2001 dan 2002). Data tersebut adalah modifikasi dari data time series dan cross sectional untuk dianalisis lebih lanjut. Kolmogorov-Smirnov Test, Histogram dan Normal Plot digunakan untuk menguji distribusi normalitas data. Pengujian hipotesis untuk data normal menggunakan uji parametrik one-way ANOVA yang mencakup core capital to assets (CCA), capital adequacy ratio (CAR), non performing loan ratio (NPL), return on loan (ROL), employee expenses to total assets (EEA), loans to assets (LOA), loan to deposit ratio (LDR), return on assets (ROA), return on equity (ROE) dan assets growth rate (AGR). sedangkan return on risk assets (RRA) menggunakan non-parametrik Kruskal-Wallis One Way Analysis Hasil penelitian menunjukkan bahwa seluruh indikator keuangan perbankan Indonesia adalah signifikan berbeda dengan kinerja keuangan perbankan ketiga negara ASEAN, kecuali rasio ROA dan ROE Rata-rata rasio keuangan perbankan Indonesia lebih baik dibanding rata-rata empat negara ASEAN lainnya yaitu untuk rasio CAR, NPL, ROL, LOA, ROE dan AGR, sedangkan CCA, RRA, EEA, LDR dan ROA menunjukkan lebih baik rata-rata empat negara ASEAN lainnya.