finance

© All Rights Reserved

0 views

finance

© All Rights Reserved

- Sas Simple Regression 2010
- Regression Analysis
- Interpret Scatter Plots Solutions)
- Topic+1+ +Forecasting+Basics
- A method of calculation of ship resistance on calm water useful at preliminary stages of ship design
- Multi Page
- Reseach Paper on Csr Consumer Behaviour (1)
- RegrssnFnl
- 10.0000@Psycnet.apa.Org@Journals@Amp@34@7@571
- Collaborative forecasting and planning in supply chains the impact on Logistics & Production performance in Pakistani Industries
- Busm, A Case Study of Taluka Mir Pur Bathoro, Thatta.
- Statistics
- Correlation of Limestone Properties with Bit Performance Variables for LIMROCKWARE2010 Development
- 7346-27013-1-PB
- Regression and Correlation
- Wolff Et Al-2007-Review of Income and Wealth
- Slides Session 4
- Epidiomiological Diffusion Processes in War
- Imran Masih Solved 1167109 2nd
- Output SPSS

You are on page 1of 8

COMMERCIAL BANK OWNED SOE

(Listed on the Stock Exchange 2009-2013)

Ryani DhyanParashakti,SE.MM

(ryaniparasakti@gmail.com)

Drs. Subandi,MM

(bandi_subandi@yahoo.com)

(septiani.juniarti@gmail.com)

Jl. Meruya Selatan, West Jakarta11650

Abstract: Banks is an institution roommate its main activity is fund raising from society then revolves it with

purpose to generate revenue from which. Therefore, it is important for banks to maintain public trust because the

business activity is relying to the public trust. This research has purpose to PROVE the effect of the Loan to Deposit

Ratio (LDR), Net Interest Margin (NIM), Operating Expenses / Operating Income (ROA), Non-Performing Loan

(NPL) and Capital Adequacy Ratio (CAR) of financial ratios to banks roommates performance measured by return

on assets (ROA).

Key words: Return on Assets (ROA), Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), Operating

Expenses / Operating Income (ROA), Non-Performing Loan (NPL) and Capital Adequacy Ratio (CAR)

1. Introduction

In the era of globalization, the economy grows and develops a wide range of financial institutions. One among

the financial institutions that seem to play a major role in the economy is the financial institution, which is

commonly called the bank. According to RI Law Article 1 paragraph 2 No. 10 of 1998, the Bank is a business entity

which collects funds from the public in the form of savings and channel them to the public in the form of loans or

other forms in order to improve the standard of living of the people. In addition, the bank also as an industry in its

business activities that rely on public trust bank soundness should be maintained. The stability of the banking

institutions are needed in the economy of a country. This stability is not only reflected for money in circulation, but

also be seen from the number of existing banks as the financial administration. The banking sector is regarded as the

driving wheels of a country's economy. Through the activities of credit and other services provided, the bank serving

the needs of financing and payment system launched a mechanism for all economic systems. The Bank also has a

role as a monetary policy implementation and achievement of the stability of the financial system, so it requires a

sound, transparent and accountable. With the healthy banking, system will encourage the country's economy.

Healthy or not a bank is inseparable from the performance of the bank itself. The closure of the banks by the

government led to declining public confidence in the banking system. This was shown by the long queues

communities attract funds (rush) of commercial banks nationwide.

Since then people are more careful in choosing a bank that is really healthy and safe to save funds. Similarly,

investors should be cautious in making decisions in investing activities primarily related to capital market banking

company. Therefore, the parties related to the bank require information that can be used to find out about the

performance of the banking company, especially during the current global crisis. To choose the banking soundness

20

generally used five aspects of assessment, namely CAMEL (Capital, Assets, Management, Earnings, and Liquidity).

Four of The five aspects of each - each Capital, Assets, Earnings, Liquidity assessed with financial ratios. This

shows that the ratio is useful in assessing the financial banking of performance level conditions. Banking

performance can be measured by using the average rate of interest on loans, the average interest rate on deposits,

and bank profitability. Profitability measure used is the rate of return of equity (ROE) for the company in general

and the return on assets (ROA) in the banking industry. The reason for choosing Return on Assets (ROA) as a

measure of performance is due to ROA is used to measure the efficiency of the company in making a profit by

exploiting its assets. ROA is the ratio of profit before tax to total assets. The greater the ROA shows that the better

financial performance, because the level of return (return) the greater. If ROA increased, meaning the company's

profitability increased, so the impact is ultimately increase profitability enjoyed by shareholders. Based on the

matters researchers conducted this study using financial data of state-owned commercial banks for five years in

order to know the financial condition of banks in the period as well as the accuracy of financial ratios used in

influencing the performance of state-owned commercial banks.

According to Law No. 10 of 1998 on the amendment of Law No. 7 of 1992 on banking, banks are business

entities that raise funds from the public in the form of savings and channel them back in the form or forms of credit

and other forms in order to improve the standard of living of the people. Definitions of financial ratios according

Harahap (2008) is a number derived from the comparison of a financial report post with more posts that have a

relevant and significant relationship (mean).

The notion of the bank's health is a very broad limit, because the health of banks includes soundness of a bank to

conduct all banking business activities. Assessment of the bank aims to gain confidence that the bank has been

operating well, not in a state that causes the liquidation and can obtain the expected profit to give confidence to the

users of financial statements. Indonesia Bank shall provide provisions size of bank rating, and issued regulations

requiring a bank to provide complete financial information that the Indonesia Bank Circular Letter No. 6/23 / DPNP

dated May 31, 2004. It is concerning the Rating System for Commercial Banks, where banks are required to submit

the information and explanations relating to the business of banks to the public and Bank Indonesia on an annual

basis as well as banks are required to conduct bank rating on quarterly basis. The soundness of banks assessed with

quantitative approach various aspects affecting the condition and development of a bank. This quantitative approach

is done by assessing factors CAMEL and that becomes a factor and component CAMEL ratios are as follows:

A. Based on Kashmir (2008) assessment of capital is capital that is based on the capital adequacy of banks. The

assessment based on the Capital Adequacy Ratio (CAR) as determined by Bank Indonesia. CAR ratio is the

ratio of capital to weighted assets According to Risk (RWA).

B. Definition of productive assets by Siamat (2005) are all planting fund in rupiah and foreign exchange

intended to earn according to function and also to finance the operational costs other. The quality of assets in

CAMEL is analyzed by using the ratio of APB, NPL ratio, and the ratio PPAPAP. The types of asset quality:

C. According to Mulyadi (2007) Efficiency is the ratio of output to input a process, with a focus on consumer

input. Operating efficiency is a matter that must be done by the company, where the company has a goal to

find as much profit as possible. Maximum profit can be achieved through the efficient use of resources. The

level of bank efficiency can be calculated by using ROA.

D. According Simorangkir (2004) is profitability or profitability is the ability of a bank to make a profit.

According to the Policy Package February 28, 2004 (Paktri 28/2004), bank profitability assessment based on

the position of profit / loss in the book, the development of profit / loss in the last three years, and profit / loss

is expected.

E. The Bank's liquidity is the ability of a bank to meet its obligations, especially short-term funding obligations.

Liquidity indicates the availability of funds and the source of funds in the present and future. Definition of

liquidity according to According Simorangkir (2004) is the bank's liquidity is the ability of a bank to pay off

financial obligations that can be redeemed immediately or overdue. Obligations that must be met is the short-

term debt, therefore this ratio can be used to measure the security level of short-term creditors, as well as

measuring whether the company's operations will not be disrupted if the short-term liabilities is immediately

charged.

F. According to Kashmir (2007), the bank's performance is a measure of success for the directors of the bank, so

if performance is bad then it is unlikely the board of directors will be replaced. Banks need to be assessed

21

health; the goal is to determine the actual condition of the bank. Meanwhile, according to Husnan and

Pudjiastuti (2004), the financial performance of the company is one of the basic assessments of the financial

condition of the company, which can be based on an analysis of the financial ratios of the company.

According Sugiyono (2011) hypothesis is a temporary answer to the formulation of research problems, in

which the formulation of research problems has been expressed in the form of a question sentence. Said to be

temporary, because new answers given are based on relevant theory, not based on empirical facts obtained

through data collection. So the hypothesis can also be expressed as a theoretical answer to the formulation of

research problems, yet empirical answer to the data. Based on these explanations, it can be concluded for the

first hypothesis in this study are as follows:

a. H1: Allegedly, there is a positive effect simultaneously between Liquidity, Profitability, Efficiency,

Asset Quality, and Capital on the Performance of Commercial Bank Owned SOE.

b. H2: Allegedly, there is a positive influence between Liquidity (LDR) to Performance (ROA)

Commercial Bank Owned Enterprises.

c. H3: Allegedly, there is a positive influence between Profitability (NIM) to Performance (ROA)

Commercial Bank Owned Enterprises.

d. H4: Allegedly, there is a negative influence between Efficiency (BO / PO) on Performance (ROA)

Commercial Bank Owned Enterprises.

e. H5: Allegedly, there is a negative influence between Asset Quality (NPL) to Performance (ROA)

Commercial Bank Owned Enterprises.

f. H6: Allegedly, there is a positive influence between Capital (CAR) on Performance (ROA) Owned

Commercial Bank SOE

3. Research Methods

The dependent variable form of a bank's performance is measured by Return on Assets (ROA). ROA in its

simplest form is calculated as earnings divided by assets. ROA can be separated into components that have meaning

relative to sales. Liquidity Independent variables were measured with LDR Loan to Deposit Ratio is the ratio that

measures a bank's ability to meet financial obligations that must be met. Independent Variables Net Interest Margin

(NIM) This ratio is used to measure the ability of bank management in managing its productive assets to generate

net interest income. Independent variable operating cost ratio (ROA) is the ratio between operating expenses and

operating income. In this study, financial ratios are used as the value of a credit risk is the ratio of non-performing

loans (NPL). This ratio shows that the ability of bank management in managing non-performing loans granted by

banks. Independent Variable Capital Adequacyio is capital adequacy ratio that shows the bank's ability to maintain

sufficient capital and the ability of bank management to identify, measure, and supervising the risks that arise that

can affect the amount of capital.

Normality test aims to test whether the regression model or residual confounding variable has a normal

distribution. Multicoloniarity test aims to test whether the regression model found a correlation between the

independent variables (independent).

Heteroscedasticity test conducted to examine whether in a regression model, there was inequality of variance of

residuals from one observation to another observation. Autocorrelation test aims to test whether in a linear

regression model there is a correlation between the errors in period t with bullies bully error in period t-1

(previously). Determine coefficient (R2) was essentially measures how much ability to model in explaining the

dependent variable. This model was chosen for this study was designed to determine the independent variables,

which have an influence on the dependent variable. The analysis is used to determine whether the independent

variables have an influence on the dependent variable. The test used is the significance test and a significance test F-

Test T-Test.

SPSS data processed in the form of descriptive statistics will show the characteristics of the samples used in the

study include the following: the number of samples (N), sample average (mean), minimum and maximum, and

standard deviation for each variable, which are presented in Table 4.1 the following:

Based on the test results of the descriptive statistics of the variables were obtained standard deviation is much

smaller than the average value of the variable, so we can conclude there is no outlier data. If seen by the graph

22

above, the data from all the normal distribution of data. This is because all the data is spread following the lines of

normality.

The third independent variable LDR, NIM, ROA, NPL, and CAR indicates the number of VIF less than 10 and a

tolerance value above 0.10. It can be concluded that there is no regression models multicollinearity problem. Then

there is a decent model used.Based evenly above and below the zero line, not gathered in one place, and does not

form a specific pattern so that there is a problem of heteroscedasticity. Autocorrelation test results in Table 4.4 that

the Durbin Watson value of 1.642. If using DW table for "k" = 5 and N = 20 magnitude DW tables for value dL

(lower limit) of 0792 and the value of dU (upper limit) Test Run Test results in Table 4.5 show that the mean value.

The data that is used quite random so there is no problem of autocorrelation in the data being tested can be seen that

the data (points) spread so it can be concluded that the regression is not the case heteroscedasticity problem.

Autocorrelation test results in Table 4.4 that the Durbin Watson value of 1.642. If using DW table for "k" = 5 and N

= 20 magnitude DW tables for value dL (limit below) of 0792 and the value of dU (upper limit).

Run test results in Table 4.5 show that the mean value, the data that is used quite random so there is no problem of

autocorrelation in the data tested. From these results, it can be seen that the LDR variable with coefficient - 0.009

imply that any increase will be negative on ROA, resulting in a decrease in ROA of 0.009. NIM variable with

coefficient 0.374 means that any increase will be positive, resulting in an increase in ROA for 0374. ROA variable

with coefficient -0.062 implies that any increase will be negative on ROA, resulting in a decrease in ROA for 0062.

NPL variable with coefficient - 0268 mean that any increase will be negative on ROA, resulting in deterioration in

ROA amounted to 0.268. While CAR variable with coefficient 0.041 means that, any increase will be positive on

ROA, resulting in an increase in ROA of 0.041. Multiple linear regression equation has a constant value of 6.053

and a standard error of 0564. The magnitude of the constant indicates that if the independent variables are assumed

to steady state, the ROA would decrease by 6,053. Regression coefficienT-testaims to test the significance of the

relationship between the independent variable (X) and the dependent variable (Y) either simultaneously (with the F

test) or partially (with a t-test). The table shows the correlation coefficient (R) and the coefficient of determination

(R-square). Rated R describes the extent of the relationship between the independent variables (x) with the

dependent variable (y). From the results obtained by processing data correlation coefficient of 99.5% means that the

relationship between variables X (LDR, NIM, ROA, NPL, and CAR) to variable Y (ROA) in the strong category.

From the calculation results obtained calculated F value of 252 651 with a P value of 0.000. This means that the

value of the P value less than 0.05, which shows the results of this test reject Ho and accept Ha. From the test results

it is concluded that the variable F CAR, NPL, LDR, ROA and NIM jointly have a significant positive effect on

ROA.

The influence of each variable CAR, NPL, and LDR on ROA can be seen from the direction of the sign and the

significant level (probability). Variable CAR and NIM has positive direction, while the NPL variables, ROA and

LDR showed a negative direction. Variable LDR, NIM, ROA, NPL are significant effect on ROA as a significant

value <0.05. Results of regression test showed a negative influence on the LDR ROA. The higher LDR rise will lead

to a decrease in ROA. It is different from the hypothesis that the higher LDR will increase ROA. Results of

regression test showed a positive effect on ROA NIM variable. It is agreed hypothesis that NIM positive effect on

ROA. Results of regression test showed negative influence variables Operating Costs and Operating Income (ROA)

on Return on Assets (ROA). This concurs with the hypothesis that the negative effect on ROA. From the results of

the regression, equation shows that the value of the coefficient is negative NPL on ROA, agrees with the hypothesis

that the NPL has a negative effect on ROA. The test results show the value of the regression coefficient is positive

CAR variables on ROA, agrees with the hypothesis CAR positive effect on ROA.

5. Conclusion

Based on the results of the data analysis and discussion that has been described can be drawn the following

conclusions:

1. From the results of the regression analysis can be seen that jointly variable have a significant independent

effect on the dependent variable. This is evident from the calculated F value greater than the value of the F

table and the value 0.00 probability smaller than 0.05. Therefore, the hypothesis that LDR, NIM, ROA, NPL,

and CAR together (simultaneously) is influence the state-owned bank ROA 2009-2013 acceptable.

2. From the results of the regression, analysis can be known partial test results (t-test) said that variable LDR,

NIM, ROA, NPL and CAR partial effect on ROA. It can be seen from his sig is LDR (Sig 0:15), NIM (Sig

23

0:00), ROA (Sig 0:00), NPL (Sig 0003), and CAR (Sig 0.46) is still smaller than <0.05. But the value of the

variable T-test deduced NIM and CAR positive effect on ROA as the value of the variable T-test NIM worth

17 342 and CAR worth 2,190, while variable LDR, ROA, and NPL negative effect on ROA as the value of the

variable T-test LDR worth -2782, -6405 valued variable and variable ROA NPL worth - 3,506.

References

[1] Almilia,Luciana Spica,2005, Analisis Rasio CAMEL terhadap Prediksi Kondisi Bermasalah pada

Lembaga Perbankan Periode 2000-2002, Jurnal Akuntansi dan Keuangan.

[2] Ardiyos. 2004. Kamus Besar Akuntansi. Citra harta Prima. Jakarta

[3] Laporan Keuangan Tahun 2009-2013 PT. Bank Negara Indonesia (Persero) Tbk.

[4] Laporan Keuangan Tahun 2009-2013 PT. Bank Mandiri (Persero) Tbk.

[5] Laporan Keuangan Tahun 2009-2013 PT. Tabungan Negara (Persero) Tbk.

[6] Laporan Keuangan Tahun 2009-2013 PT. Bank Rakyat Indonsia (Persero) Tbk.

[7] Bank Indonesia, 1998. Surat Keputusan Direksi Bank No.30/277/KEP/DIR tanggal 19 Maret 1998

tentang Cara Penilaian Tingkat Kesehatan Bank Bank Indonesia Surat Edaran Bank Indonesia

Nomor 6/23/DPNP tanggal 24 Desember 2004, Perihal Pedoman Sistem Penilaian Tingkat

Kesehatan Bank Umum (CAMELS Rating).Jakarta

[8] Bank Indonesia. Surat Edaran No.26/5/BPPP tanggal 29 Mei tahun 1993 tentang Tata Cara

Penilaian Tingkat Kesehatan Bank. Penyempurnaan ketentuan yang dikeluarkan Bank Indonesia

dengan Surat Edaran No. 23/21/BPPP tanggal 28 Februari 1991.

[9] Bank Indonesia, Sistem Penilaian Tingkat Kesehatan Bank Umum, Bank Indonesia 2004 (SE BI

No.6/23/DNDP Tanggal 31 Mei 2004)

[10] Bank Indonesia. 1997. Surat Edaran Bank Indonesia No. 30/2/UPPB/1997tentang Tata Cara

Penilaian Tingkat Kesehatan Bank Umum. Jakarta.

[11] Bank Indonesia, Surat Edaran BI No. 3/30DPNP tanggal 14 Desember 2001. Tentang Pedoman

Pehitungan Rasio Keuangan.

[12] Bank Indonesia, Surat Keputusan Direksi Bank Indonesia No.30/11/KEP/DIR tanggal 30 April

1997 Tentang : Tata Cara Penilaian Tingkat Kesehatan Bank Umum.

[13] Bank Indonesia SK Direksi BI No. 30/11/KEP/DIR tanggal 30 April 1997, “Tentang Tingkat

Kesehatan Sebuah Bank Tata Cara Penilaian Tingkat Kesehatan Bank Umum”, Jakarta

[14] Bank Indonesia Surat Edaran Bank Indonesia No 6/73/Intern DPNP tgl 24 Desember 2004, Perihal

Pedoman Sistem Penilaian Tingkat Kesehatan Bank Umum (CAMELS Rating) , Jakarta

[15] Bank Indonesia, SK Direksi BI No. 26/23/KEP/DIR tanggal 29 Mei 1993, Tentang tingkat

kesehatan sebuah bank, Jakarta

[16] Bank Indonesia, Peraturan Bank Indonesia. 2004. Pedoman Penilaian Tingkat Kesehatan Bank. N0.

6/10/PBI/2004 tanggal 12 April 2004

Fakultas Ekonomi Universitas Indonesia,edisi1

24

[19] Dwi Prastowo dan Rifka Julianty.2005, Analisis Laporan Keuangan (Konsep dan Aplikasi), Edisi

Kedua, Yogyakarta, UPP AMP YKPN Edginarda,Cynthia.2012.Analisis Pengaruh Rasio

Rentabilitas, dan Likuiditas Terhadap Capital Adequacy Ratio (CAR) Pada Bank Pemerintah di

Indonesia Periode 2003-2010.Skripsi (Dipublikasikan) Fahma, Anggraini Nur Dina.2012.Analisis

Pengaruh Rasio Camel Terhadap Profitabilitas Kebangkrutan Bank (Studi Pada Bank Umum Swasta

Nasional Periode 2003-2009). Skripsi (Dipublikasikan)

[20] Ghozali, Imam. 2005, Aplikasi Analisis Multivariate dengan Program SPSS, Cetakan ke III,

Semarang: Badan Penerbit UNDIP

[21] Ghozali, Imam. 2009, Aplikasi Analisis Multivariate dengan Program SPSS, Cetakan ke IV,

Semarang: Badan Penerbit UNDIP

[22] Ghozali, Imam. 2013, Aplikasi Analisis Multivariate dengan Program SPSS, Cetakan ke VII,

Semarang: Badan Penerbit UNDIP

[23] Guna, Rangga Patria, 2013.Analisis factor-faktor yang mempengaruhi profitabilitas perbankan

(Studi Kasus pada Bank Umum Milik Negara (Persero) yang terdaftar di Bank Indonesia Tahun

2006-2011.Skripsi (Dipublikasikan)

[24] Harahap, Sofyan Syafri. 2008.Analisis Kritis Atas Laporan Keuangan. Jakarta:RajaGrafindo

Persada

[25] Harahap, Sofyan Syafri. 2009.Analisis Kritis Atas Laporan Keuangan. Jakarta:RajaGrafindo

Persada

[26] Hutagalung, Esther Novelina.2013. Analisa Rasio Keuangan terhadap Kinerja Bank Umum di

Indonesia.Jurnal (Dipublikasikan) Karunia, Clorinda.2013. Analisis Pengaruh Rasio Capital, Asset

Quality, dan Liquidty Terhadap Kinerja Keuangan Perbankan Yang terdaftar DI

BEI.Jurnal(Dipublikasikan)

[27] Kasmir. 2007. Bank dan Lembaga Keuangan Lain. Edisi enam, Jakarta; PT Raja Grafindo Persada

[28] Kasmir,2008.Bank dan Lembaga Keuangan Lainnya. Edisi Revisi. PT Raja Grafindo Persada,

Jakarta.

[29] Manikam, Johar.2013.Analisis pengaruh Capital Adequacy Ratio (CAR), Net Interest Margin

(NIM), Loan to Deposit Ratio (LDR), Non Performing Loan (NPL) dan BOPO Terhadap

Profitabilitas Bank Persero di Indonesia Periode 2005-2012.Skripsi (Dipublikasikan)

[30] Masyhud,Ali.2004. Asset Liability Management: Manyiasati Risiko Pasar dan Risiko Operasional,

PT. Gramedia Jakarta

[33] Munawir.S, 2004, Analisis Laporan Keuangan, Edisi Ke-Empat, Liberty, Yogyakarta

[34] Oktaviani1Effendi2.2012. Pengaruh Biaya Produksi Variabel dan Efisiensi Operasi Terhadap

Margin Kontribusi(Studi Kasus Pada Sumber Bangunan Palembang).Jurnal (Dipublikasikan)

[35] Prasanjaya1Ramantha2, A.A Yogi1 I Wayan2.2013. Analisis Pengaruh Rasio Car, BOPO, LDR dan

Ukuran perusahaan terhadap profitabiltas bank yang terdaftar di BEI.Jurnal (Dipublikasikan)

Umum di Indonesia (Studi Empiris Bank-bank Umum Yang Beroperasi Di Indonesia).Tesis.

25

[37] Prihadi Utomo, Yuni.2007. Eksplorasi Data dan Analisis Regresi dengan SPSS.

Surakarta:Muhammadiyah University Pess.

[38] Putri, Eppy Yuniar.2010.Analisis Pengaruh Rasio Camel dan Ukuran Bank, Kemilikan Manajerial

sebagai variable moderating terhadap pertumbuhan laba pada perusahaan perbankan yang terdaftar

di BEI periode 2005-2007.skripsi(Dipublikasikan) Ramdany, Riza Ayu.2013.

[39] Analisis Pengaruh Capital Adequacy Ratio, Operational Effeciency, dan Loan To Deposit Ratio

terhadap Return On Asset (Studi Komparatif pada Bank BUMN di Indonesia peride tahun 2008-

2011). Skripsi (Dipublikasikan) Riyadi, Slamet.2006. Banking Assets and Liability Management

(Edisi Ketiga).Jakarta:

[41] Rosada, Nurhidayati.2013.Analisis Pengaruh Rasio Keuangan Terhadap Kinerja Keuangan Pada

PT.Bank Muamalat Indonesia Tbk.skripsi (Dipublikasikan) Ruwanti, Geni.2011.

[42] Pengaruh Rasio Likuiditas terhadap kinerja keuangan perbankan pada bank-bank swasta Go Public

Di BEI.Jurnal Simorangkir.2014. Pengantar Lembaga Keuangan Bank dan Non Bank.Jakarta:

Ghalia Indonesia

[43] Sudiyatno, Bambang. 2013. Pengaruh risiko kredit dan Efesiensi Operasional Terhadap Kinerja

Bank(Studi Empirik pada Bank yang terdaftar di BEI).Jurnal(Dipublikasikan)

[44] Suad Husnan dan Enny Pudjiastuti. 2004. Dasar-dasar Manajemen Keuangan. UPP AMP YKPN,

Yogyakarta.

[45] Sudirman, I Wayan. 2013. Manajemen Perbankan Menuju Bankir Kovensional yang Profesional

(Edisi Pertama). Jakarta: Kencana Prenada Media Group.

[47] Suharyadi, dan Purwanto, 2009.Statistika,Edisi Dua,Buku Dua, Penerbit Salemba Empat, Jakarta

[48] Srihastuti , Eni.2013. Pengaruh Rasio CAMEL Terhadap Kinerja Keuangan Bank

Syariah.Jurnal(Dipublikasikan)

[49] Syarif, Syahru.2006.Analisis Pengaruh Rasio-Rasio CAMELS terhadap Net Interest Margin(Study

Empiris Pada Bank-Bank yang Listed di Bursa Efek Jakarta Periode Tahun 2001-2004).skripsi

(Dipublikasikan)

[50] Totok Budisantoso dan Sigit Triandaru. 2006. Bank dan Lembaga Keuangan Lain. Edisi2.Salemba

Empat. Jakarta

[51] Triandaru, Sigit dan Totok Budisantoso.2008. Bank dan Lembaga Keuangan Lain. Cetakan

Keempat. Salemba Empat, Jakarta

[52] Undang-Undang Republik Indonesia No 10 Tahun 1998, tentang perubahan atas Undang-Undang

No 7 Tahun 1992 Tentang Perbankan. UU No.10/1998. “Pengertian Bank”.(www.bi.go.id)

dan Solvabilitas terhadap profitabilitas (ROA) pada bank pemerintah.Skripsi(Dipublikasikan)

Vrediawan,Prianto.2013.

[54] Analisis Pengaruh Rasio CAMEL Terhadap Profitabilitas Pada BANK Badan Usaha Milik Negara

(BUMN) Di Indonesia Periode 2007– 2012.Skripsi (Dipublikasikan) Wardhani,Dietha

Kusuma.2013. Pengaruh Rasio Efesiensi, Rasio Risiko, Rasio Likuiditas dan Rasio Permodalan

terhadap kinerja Bank BMRI, BRI, BCA,BNI dan CIMB Niaga.Jurnal (Dipublikasikan)

26

[55] Website: http://jdih.bpk.go.id/wp-content/uploads/2012/03/1998-UU-10-Perbankan.pdf. Diakses: 26

Oktober 2014

2014

: 31 Oktober 2014

31 Oktober 2014

Oktober 2014

Oktober 2014

Oktober 2014

27

- Sas Simple Regression 2010Uploaded byjanshal
- Regression AnalysisUploaded byKen Adachi
- Interpret Scatter Plots Solutions)Uploaded byalexbryant93
- Topic+1+ +Forecasting+BasicsUploaded bySaurabh Bajpai
- A method of calculation of ship resistance on calm water useful at preliminary stages of ship designUploaded byGoutam Kumar Saha
- Multi PageUploaded bySyed Aal-e Raza
- Reseach Paper on Csr Consumer Behaviour (1)Uploaded byAbu Bashar
- RegrssnFnlUploaded byekopm
- 10.0000@Psycnet.apa.Org@Journals@Amp@34@7@571Uploaded bymaslinovik5003
- Collaborative forecasting and planning in supply chains the impact on Logistics & Production performance in Pakistani IndustriesUploaded bySaiyed Fauzan Ali
- Busm, A Case Study of Taluka Mir Pur Bathoro, Thatta.Uploaded bymajidkhowaja
- StatisticsUploaded bymanjinderchabba
- Correlation of Limestone Properties with Bit Performance Variables for LIMROCKWARE2010 DevelopmentUploaded bySEP-Publisher
- 7346-27013-1-PBUploaded byPhuongThyMai
- Regression and CorrelationUploaded byAbdul Rehman
- Wolff Et Al-2007-Review of Income and WealthUploaded byThales Speroni
- Slides Session 4Uploaded byAdarsh Agrawal
- Epidiomiological Diffusion Processes in WarUploaded byChristian CR
- Imran Masih Solved 1167109 2ndUploaded byimran.info4582
- Output SPSSUploaded byRina_derawati
- Morimoto 2004Uploaded bydilum
- Data OutputUploaded byHenggah Prayogi
- Chang Et Al 2007-PCIUploaded byRenan Pereira Dos Santos
- 10.1.1.857.2114Uploaded bythan zaw
- Engineering Research Models Evaluation MethodsUploaded byEditor IJRITCC
- cohesion versus passing.docUploaded byeteure
- 0000000289Uploaded byElmer Gratil Doronila
- e0dc7e98d2d93dc5cd8bd3304adfcc3befd9Uploaded byInocêncioCollorMeloHorácio
- bahan2Uploaded byAngad Singh
- Data Mining Tutorial.pptUploaded byPaul_Music

- Book2 (Version 1)Uploaded byNadya Lovita
- Copy of SUMMARY ASSESSMENT SEPT 2018.xlsxUploaded byNadya Lovita
- Time Frame Worshop Logistic WeekUploaded byNadya Lovita
- Analisa Laporan KeuanganUploaded byNadya Lovita
- Structural Breaks and Long Memory in Modeling and ForecastingUploaded byNadya Lovita
- Time-Varying Integration, Interdependence and ContagionUploaded byNadya Lovita

- Bitumen Price List Wef 16-05-2014Uploaded bySrinivas Nayakuni
- Conversion Explained | Online Option Trading GuideUploaded bysthepvanss
- TDS SectionsUploaded byRobin
- Annual Filing by LLP - CS Harish Kumar SUploaded byvivektonapi
- Mauboussin Managing for Value June 2010Uploaded byrodmorley
- Global Competitiveness Report 2005 2006 ESUploaded byasmeldi
- DCF Model TemplateUploaded byMegha Gupta
- Cyber TaxUploaded byMahesh Chandrashekar
- Barnes_2003_Abnormal Returns in Emerging Equity Markets_DissertationUploaded byAnonymous NKyYJeK
- 27+The+great+thrift+shift+-+The+Economist 5pUploaded byLina Cast
- India Infoline-Insurance PptUploaded bynisarg_
- SSRN-id2555034Uploaded byBhuwan
- LNV vs. Gebhardt: Intervenors Motion for Judicial Notice LPSUploaded byDenise Subramaniam
- Sectarial Audit in as Per Companies Act 2013_in Word FormUploaded byBathina Srinivasa Rao
- Econ 1 - Problem Set 7 with SolutionsUploaded byChilly Wu
- 68 Filipinas Synthetic vs CAUploaded byPam Chua
- Aka Manual CompleteUploaded byMihai Zainea
- secure.incometax.gov.bd_ViewCertiifcate_ViewTaxCertificate_TIN_INFO_NO=3118688Uploaded byarman_277276271
- PAs State CrisisUploaded byHoussam Issa
- Bills of Lading and Letters of IndemnityUploaded byZoran Dimitrijevic
- G.R. No. 186339Uploaded byAnonymous KgPX1oCfr
- Farooqui_2015_Inflation's Mysterious Vanishing ActUploaded bySergeGardien
- Assignment LSEUploaded by1148
- CPprices eUploaded byRajib
- Saving With EducationUploaded bybmhprem
- 3.FINA211 Financial ManagementUploaded byIqtidar Khan
- 18 Republic vs SunlifeUploaded byInez Monika Carreon Padao
- Swiss Analytics Due Diligence Service PresentationUploaded bySiddharth 9758286753
- Midterm Notes.docxUploaded byGabriel Garza
- CARLYLE 2008 Annual ReportUploaded byErin Griffith