The Influence of NPF, ROA, CAR, and BOPO on Financial Distress at Sharia Rural Bank in Indonesia
Keywords:
Financial Distress, Performance
Abstract
This research was motivated by the problem of financial performance at BPRS experiencing a decrease but the number of units experiencing an increase. The purpose of this study is to analyze the effect of NPF, ROA, CAR, and BOPO on financial distress at Sharia Rural Banks (BPRS) in Indonesia. BPRS is an important financial institution that supports Micro, Small and Medium Enterprises (MSMEs) in Indonesia. However, in recent years, the financial performance of BPRS has shown a worrying trend, such as increasing NPF and BOPO ratios and decreasing ROA. This study uses data from the financial statements of BPRS registered with the Financial Services Authority (OJK) for 2019 to 2023. The analysis method uses panel data regression with EViews. This study obtained the results that NPF and BOPO have a significant positive effect on financial distress, ROA shows a significant negative effect, and CAR doesn’t have a significant effect in this study. It’s hoped that this study can provide recommendations to BPRS to improve operational efficiency and manage good financial risks in order to avoid bankruptcy and can continue to contribute to the development of the community's economy.
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Anwar, M., Nidar, S. R., Komara, R., & Layyinaturrobaniyah, L. (2020). Rural bank efficiency and loans for micro and small businesses: evidence from West Java Indonesia. International Journal of Emerging Markets, 15(3), 587–610. https://doi.org/10.1108/IJOEM-11-2017-0494
Asyikin, J., & Chandrarin, G. (2018). Analysis of Financial Performance To Predict Financial Distress in Sharia Commercial Banks in Indonesia. International Journal of Accounting, 1(2), 11–20.
Curry, K., & Banjarnahor, E. (2018). Financial Distress Pada Perusahaan Sektor Properti Go Public Di Indonesia. Prosiding Seminar Nasional Pakar, 207–221. https://doi.org/10.25105/pakar.v0i0.2722
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS. Badan Penerbit Universitas Diponegoro.
Ginting, N. A. B., Munthe, K., & Purba, A. M. (2024). Pengaruh Roa, Roe, Ldr, Cr, Dan Npl Terhadap Kondisi Financial Distress Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2022”. KUKIMA : Kumpulan Karya Ilmiah Manajemen, 3(1), 64–83. https://doi.org/10.54367/kukima.v3i1.3787
Hapsari, E. I. (2019). Kekuatan Rasio Keuangan Dalam Memprediksi Kondisi Financial Distress Perusahaan Manufaktur BEI 2010-2013. Jurnal Dinamika Manajemen (Sinta 3), 5(2), 171–182.
Hardani. (2020). Metode Penelitian Kualitatif & Kuantitatif. In H. Abadi (Ed.), CV. Pustaka Ilmu Group.
Hariono, A. F., & Azizuddin, I. (2022). Analisis Kinerja Keuangan terhadap Financial Distress pada Bank Umum Syariah di Indonesia Periode 2016-2020. Jurnal Ekonomi Syariah Teori Dan Terapan, 9(2), 273–285. https://doi.org/10.20473/vol9iss20222pp273-285
Indrajati, V., Yuvita, Y., Putri, N. A., Rismawati, F. O., & Puspitasari, D. M. (2020). Determinants of Financial Distress Rural Bank in Indonesia: A Logit Approach. Solid State Technology, 63(3), 5069–5075.
Khadapi, M. (2017). Pengaruh car, roa, bopo dan fdr terhadap financial distress bank umum syariah di indonesia periode 2014-2016.
Khamisah, N., Nani, D. A., & Ashsifa, I. (2020). Pengaruh Non Performing Loan (NPL) , BOPO dan Ukuran Perusahaan Terhadap Return On Assets (ROA) Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI). TECHNOBIZ : International Journal of Business, 3(2), 18. https://doi.org/10.33365/tb.v3i2.836
Lusiana, E. D., Pramoedyo, H., & Sudarmawan, B. N. (2022). Spatial Quantile Autoregressive Model: Case Study of Income Inequality in Indonesia. Sains Malaysiana, 51(11), 3795–3806. https://doi.org/10.17576/jsm-2022-5111-23
Masduki, U., Efriadi, A. R., & Ermalina, E. (2019). Kemampuan Model Z- Score dan Model Springate Dalam Memprediksi Financial Distress BPR Multi Artha Sejahtera. Jurnal Manajemen Dan Keuangan, 8(1), 68–79. https://doi.org/10.33059/jmk.v8i1.1156
Nilasari, I. (2021). Pengaruh Good Corporate Governance, Financial Indicators, dan Ukuran Perusahaan Terhadap Financial Distress. Competitive Jurnal Akuntansi Dan Keuangan, 5(2), 6.
Nugrohowati, R. N. I., & Bimo, S. (2019). Analisis pengaruh faktor internal bank dan eksternal terhadap Non-Performing Financing (NPF) pada Bank Perkreditan Rakyat Syariah di Indonesia. Jurnal Ekonomi & Keuangan Islam, 5(1), 42–49. https://doi.org/10.20885/jeki.vol5.iss1.art6
Octavella, A. C., & Widati, L. W. (2023). Pengaruh CAR, ROA, LDR, PPAP, NPM terhadap financial distress pada Bank BPR Kota Semarang. Jurnal Ilmiah Akuntansi Dan Keuangan, 5(10). https://journal.ikopin.ac.id/index.php/fairvalue
Platt, H. D., & Plat, M. B. (2002). Predicting Corporate Financial Distress: Reflections on Choice-Based Sample Bias. Journal of Economics and Finance, 26(2), 184–199.
Shetty, M. D., & Bhat, S. (2022). A Case Study on the Growth of Rural Banking in India. International Journal of Case Studies in Business, IT, and Education, 6(2), 346–357. https://doi.org/10.47992/ijcsbe.2581.6942.0201
Sitompul, S., & Nasution, S. K. (2019). The Effect of Car, BOPO, NPF, and FDR on Profitability of Sharia Commercial Banks in Indonesia. Budapest International Research and Critics Institute (BIRCI-Journal) : Humanities and Social Sciences, 2(3), 234–238. https://doi.org/10.33258/birci.v2i3.412
Theodorus, S., & Artini, L. G. S. (2018). Studi Financial Distress Pada Perusahaan Perbankan di BEI. E-Jurnal Manajemen Unud, 7(5), 2710–2732.
Tuturoong, A., Sondakh, J. J., & Tangkuman, S. J. (2021). Evaluasi Pengakuan Pendapatan Pada Pt. Bank Perkreditan Rakyat (Bpr) Primaesa Sejahtera Manado Evaluation of Income Recognition At Pt. Rural Bank (Bpr) Primaesa Sejahtera Manado. Jurnal EMBA, 9(2), 148–156.
Ummah, F. K., & Aisyah, E. N. (2024). Analysis of Zmijewski Model’s Accuracy in Predicting Potential Financial Distress for Indonesian Islamic Banking. Asian Journal of Economics, Business and Accounting, 24(5), 34–40. https://doi.org/10.9734/ajeba/2024/v24i51290
Utari, A. D. (2021). Analisis Perbandingan Metode Zmijewski dan Grover dalam Memprediksi Kebangkrutan Bank yang Terdaftar pada BEI Tahun 2015-2019. Jurnal Ilmu Manajemen, 9(2), 489. https://doi.org/10.26740/jim.v9n2.p489-498
Zmijewski, M. E. (1984). Methodological Issues Related to the Estimation of Financial Distress Prediction Models Author ( s ): Mark E . Zmijewski University of Chicago Stable URL : http://www.jstor.org/stable/2490859 Methodological Issues Related to the Estimation of Financial Di. Journal of Accounting Research, Vol. 22, Studies on Current Econometric Issues in Accounting Research (1984), Pp. 59-82, 22(1984), 59–82. https://www.jstor.org/stable/2490859
Published
2024-11-30
How to Cite
Aris Athoillah Sholahudin, & Barianto Nurasri Sudarmawan. (2024). The Influence of NPF, ROA, CAR, and BOPO on Financial Distress at Sharia Rural Bank in Indonesia. LAA MAISYIR : Jurnal Ekonomi Islam, 1(1), 401-413. https://doi.org/10.24252/lamaisyir.v1i1.54636
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