ANALISIS PENGARUH RASIO KEUANGAN CAMEL TERHADAP KEMUNGKINAN TERJADINYA FINANCIAL DISTRESS PADA BANK PEMBIAYAAN RAKYAT SYARIAH SELURUH INDONESIA PERIODE 2011 - 2017

Abstract

This study aims to examine the effect of CAMEL's financial ratios on the likelihood of a bank being exposed to financial distress in a Sharia Rural Bank in the period 2011 - 2017. CAMEL's financial ratio is proxied by CAR (capital adequacy ratio), TCTA (total capital to total assets), NPF (non-performing finanicing), BOPO (operating costs on operating income), ROA (return on assets), ROE (return on equity), and FDR (financing to deposit ratio). Whereas banks are stated to experience financial distress if they have negative net income for two consecutive years or more. Sampling in this study used purposive sampling method with a total of 49 banks used in the period 2011 to 2017, consisting of 16 banks that experienced financial distress and 33 banks that did not experience financial distress, resulting in a total of 343 observations. This study uses logistic regression analysis to examine the possibility of financial distress in the sample bank. The results of this study indicate that of the seven ratios used, TCTA, ROA, and ROE have negative and significant results, and CAR and BOPO have positive and significant results on financial distress. The results for the NPF and FDR ratios in this study indicate that there is no significant influence on the possibility of financial distress.