ANALISIS RASIO KEUANGAN SEBAGAI PREDIKTOR KESULITAN KEUANGAN PADA BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

National banks have high levels of growth and complexity of the business, in line with these conditions, the risks faced will increase. Risks affecting the soundness of banks, especially the condition of the bank's financial distress. Through the analysis of financial statements regarding the level of health of bank and level of financial distress, the public can see, rate and basis for decision making. The purpose of this study was to: (1) analyze the CAR (Capital Adequency Ratio) as a predictor of financial distress of banks listed on the Stock Exchange. (2) analyzing the ROE (Return On Equity) as a predictor of financial distress of banks listed on the Stock Exchange. (3) analyzing the NPL (Non Performing Loan) as a predictor of financial distress of banks listed on the Stock Exchange. (4) analyzing the NIM (Net Interest Margin) as a predictor of financial distress of banks listed on the Stock Exchange. (5) analyze LDR (loan deposit ratio) as predictors of financial distress of banks listed on the Stock Exchange. (6) analyze ROA (ratio of operating costs to operating costs) as a predictor of financial distressdistress of banks listed on the Stock Exchange. (7) analyzing GWM (Statutory) Primary as a predictor of financial distress of banks listed on the Stock Exchange. The data used in this research is secondary data through the Indonesian Stock Exchange website with pages www.idx.co.id. The population in this study is the banks listed in the Indonesian Stock Exchange period 2010 - 2014. Taking the number of samples by purposive sampling method and found 29 banks that made in the study sample. The analytical method used is a logit regression analysis. The test results and data analysis were performed with SPSS showed that: CAR, ROE, NIM, LDR, ROA, and the primary reserve requirement had no effect as a predictor of financial distress of banks listed on the Stock Exchange; NPL ratio as a predictor of financial distress of banks listed on the Stock Exchange.