Dampak Pandemi Covid 19 Terhadap Kinerja Keuangan Bank Umum di Indonesia
DOI:
https://doi.org/10.24269/asset.v6i1.7133Abstract
Penelitian ini bertujuan untuk mengetahui perbandingan kinerja keuangan pada bank umum sebelum dan saat pandemi covid 19 dengan indikator terdiri dari CAR (Capital Asset Ratio), ROA (Return On Assets), Modal Inti, BOPO (Biaya Operasional terhadap Pendapatan Operasional), NIM (Net Interest Margin Ratio), LDR (Loan to Deposit Ratio) dan LTA (Liquid Assets Ratio). Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan komparatif. Data yang digunakan adalah data sekunder yang diperoleh dari laporan keuangan tahunan sektor perbankan yang terdaftar di Bursa Efek Indonesia periode sebelum dan saat terjadi pandemi covid 19. Teknik analisis yang dilakukan adalah uji beda yaitu uji Paired T- Test dan uji Wilcoxon, dengan pengolahan data dibantu software SPSS 26. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan yang signifikan pada semua indikator kinerja keuangan bank umum sebelum dan selama pandemi covid 19 yaitu CAR (Capital Asset Ratio), ROA (Return On Assets), Modal Inti (CCRA), BOPO (Biaya Operasional terhadap Pendapatan Operasional), NIM (Net Interest Margin Ratio), dan LTA (Liquid Assets Ratio) kecuali pada nilai LDR (Loan to Deposit Ratio) menunjukkan perbedaan yang signifikan.
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References
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Emmanuela, V., & Widianingsih, L. P. (2022). Kinerja Risk Profile, Good Corporate Governance, Earnings, and Capital (RGEC) Bank Umum Konvensional Sebelum dan Selama Pandemi Covid-19. JPAK: Jurnal Pendidikan Akuntansi Dan Keuangan, 10(2), 151–160.
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Imani, A., & Pracoyo, A. (2018). Analysis of The Effect of Capital, Credit Risk, and Liquidity Risk on Profitability in Banks. Jurnal Ilmu Manajemen & Ekonomika, 10(2), 44–50.
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Kristianingsih, K., & Agustina, Y. (2022). Dampak Covid-19 Terhadap Harga Saham, Volume Transaksi Saham, Capital Adequacy Ratio, Net Interest Margin, Dan Loan To Deposit Ratio Perusahaan Perbankan Yang Listed Di Bursa Efek Indonesia. Jurnal Ilmiah Akuntansi Rahmaniyah, 5(2), 164. https://doi.org/10.51877/jiar.v5i2.225
Mardhiyaturrositaningsih. (2022). The Impact of The Covid-19 Pandemic on The Financial Performance of Islamic Rural Banks in Central Java. Muqtasid: Jurnal Ekonomi Dan Perbankan Syariah, 13(1), 63–76.
McKibben, W., & Fernando, R. (2020). Centre for Applied Macroeconomic Analysis The Global Macroeconomic Impacts of COVID-19: Seven Scenarios. Centre for Applied Macroeconomic Analysis, 1–45. https://cama.crawford.anu.edu.au/sites/default/files/publication/cama_crawford_anu_edu_au/2020-03/19_2020_mckibbin_fernando_0.pdf
Muhammad Rosidi, R., & Cathelya Vionna Githa. (2022). Dampak Pandemi Covid-19 Terhadap Sektor Perbankan di Indonesia. Kompak :Jurnal Ilmiah Komputerisasi Akuntansi, 15(2), 319–325. https://doi.org/10.51903/kompak.v15i2.676
Nugraheni, P., & Alam, W. F. I. (2014). Pengaruh Risiko Likuiditas terhadap Profitabilitas pada Perbankan Syariah dan Konvensional di Indonesia. Islamiconomic: Jurnal Ekonomi Islam, 15(1), 1–16.
Otoritas Jasa Keuangan. (2020). Nomor 12/POJK.03/2020 tentang Konsolidasi Bank Umum. Ojk, 26. https://www.ojk.go.id/id/regulasi/Documents/Pages/Konsolidasi-Bank-Umum/pojk 12-2020.pdf
Prof. Shlomo Maital, E. B. (2020). The global economic impact of ASF. Samuel Neaman Institute for National Policy Research, 2020(1), 1–2. https://doi.org/10.20506/bull.2020.1.3119
Ratnasari, F., & Triyonowati. (2019). Analisis Pengaruh Akuisisi Terhadap Kinerja Keuangan Perusahaan Bank Permata Tbk yang Terdaftar di BEI. Juenal Ilmu Dan Riset Manajemen, 8(8), 1–16.
Romli, & Zaputra, A. R. R. (2022). Analysis Of Bank Performance Before And After Covid 19 In Banking Companies Listed On Idx. International Journal of Science, Technology & Management, 3(2), 492–501. https://doi.org/10.46729/ijstm.v3i2.465
Setya, M., Sari, P., Afriansyah, R., Icmd, D., Efek, B., & Populasi, I. (2021). Pengaruh car , ldr , nim , bopo terhadap roa pada sektor perbankan go public di bei 2016-2018 to Deposit Ratio ), NIM ( Net Interest Margin ), BOPO ( Beban Operasional Pendapatan. Jurnal Akuntansi Dan Keuangan, 17(1), 118–126.
Setyono, G., Riawan, R., & Wahyuningsih, D. W. (2021). Analisis Perbandingan Kinerja Keuangan Sebelum dan Setelah Merger dengan Menggunakan Metode Market Value Added (Mva), Economic Value Added (Eva), Financial Value Added (Fva) dan Rasio Keuangan Bank Pada PT. Bank Danamon Indonesia. ASSET: Jurnal Manajemen Dan Bisnis, 4(2). https://doi.org/10.24269/asset.v4i2.4601
Sinambela, M. T., Yani, R. A., Pratama, N., & Albar, A. (2023). Industry Performance Analysis Banking Before and After Covid-19 ( Panzar - Rosse Model ). 1(January), 1307–1318.
Soetjiati, & Mais, R. G. (2019). Analisis Faktor-faktor Yang Mempengaruhi Profitabilitas Bank Umum di Indonesia (Studi Pada Bank Umum Milik Negara Yang Terdaftar di BEI Periode 2014-2018). Jurnal Akuntansi Dan Manajemen, 16(01), 96–126. https://ejournal.stei.ac.id/index.php/JAM/article/view/270
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta, Bandung.
Sullivan, V. S., & Widoatmodjo, S. (2021). Kinerja Keuangan Bank Sebelum Dan Selama Pandemi (COVID – 19). Jurnal Manajerial Dan Kewirausahaan, 3(1), 257. https://doi.org/10.24912/jmk.v3i1.11319
Tama, ryan abi, Wafirotin, khusnatul zulfa, & Muntiah, nur sayidatul. (2022). Pengaruh Pendapatan, Literasi Keuangan, dan Inklusi Keuangan Terhadap Minat Investasi di Masa Pandemi Covid-19 (Studi Kasus Pada Komunitas Investor Saham Pemula (ISP) Tahun 2021). Asset : Jurnal Ilmiah Bidang Manajemen Dan Bisnis, 5(10), 105–113. https://journal.umpo.ac.id/index.php/ASSET/article/view/5631
Yunita, N. A. (2018). Analisis Tingkat Kesehatan Bank dengan Metode CAMELS dan PEARLS pada Bank Umum di Indonesia.
Amrina, D. H., Faizah, I., & Supriyaningsih, O. (2021). Perbedaan Rasio Profitabilitas Bank di Indonesia Sebelum dan Saat Pandemi Covid-19. Al-Mashrof: Islamic Banking and Finance, 2(2), 96–104. http://ejournal.radenintan.ac.id/index.php/almashrof
Arafat, Q. Y., Rashid, A., & Jan, Q. W. (2021). Impact of Covid-19 on The Performance and Stability of Conventional and Islamic Banks in The GCC Region, Malaysia and Pakistan. Islamic Banking and Finance Review. 8(1), 24–37. https://doi.org/https://doi.org/10. 32350/ibfr.81.02.
Ariffin, N. M. (2012). Liquidity risk management and financial performance in Malaysia: empirical evidence from Islamic banks. Aceh International Journal of Social Sciences, 1(2), 68–75. http://irep.iium.edu.my/28987/
Bank Indonesia. (2013). Peraturan Bank Indonesia Nomor 15/12/PBI/2013 tentang kewajiban Penyediaan Modal Minimum Bank Umum. Bank Indonesia, 1–80.
Bobade, P., & Alex, P. A. (2020). Study the Effect of Covid-19 in Indian Banking Sector. JournalNX, 179–184.
Bps. (2022). Berita Resmi Statistik. Bps.Go.Id. https://jakarta.bps.go.id/pressrelease/2019/11/01/375/tingkat-penghunian-kamar--tpk--hotel--berbintang-dki-jakarta-pada-bulan-september-2019-mencapai-58-97-persen.html
Constantino Hevia and Andy Neumeyer. (2020). A Perfect storm: COVID-19 in emerging economies. COVID-19 in Developing Economies. In CEPR Press (pp. 25–37).
Cucinotta, D., & Vanelli, M. (2020). WHO declares COVID-19 a pandemic. Acta Biomedica, 91(1), 157–160. https://doi.org/10.23750/abm.v91i1.9397
Darjana, D., Wiryono, S. K., & Koesrindartoto, D. P. (2022). The COVID-19 Pandemic Impact on Banking Sector. Asian Economics Letters, 3(3), 1–6. https://doi.org/10.46557/001c.29955
Dewi, A. A., Aulia, D., Sumunar, K. I., & Hernawati, E. (2021). Pengaruh Covid-19 Terhadap Perekonomian Di Negara Asean. JISIP (Jurnal Ilmu Sosial Dan Pendidikan), 5(3), 673–681. https://doi.org/10.36312/jisip.v5i3.2228
Dharmayanti, I. (2019). Analisis Pengaruh Return on Assets (ROA), Return on Equity (ROE), dan Loan to Deposit Ratio (LDR) terhadap Kinerja Keuangan pada Bank Umum di Indonesia. Jurnal Akuntansi, 13(2), 216–231.
Emmanuela, V., & Widianingsih, L. P. (2022). Kinerja Risk Profile, Good Corporate Governance, Earnings, and Capital (RGEC) Bank Umum Konvensional Sebelum dan Selama Pandemi Covid-19. JPAK: Jurnal Pendidikan Akuntansi Dan Keuangan, 10(2), 151–160.
Fernandes, N. (2020). Economic effects of coronavirus outbreak ( COVID-19 ) on the world economy Nuno Fernandes Full Professor of Finance IESE Business School Spain. SSRN Electronic Journal, ISSN 1556-5068, Elsevier BV, 0–29.
Huy Bui, T., Thu Nguyen, H., Nhu Pham, Y., Thu Thi Nguyen, T., Thao, L. Le, & Thu Tran, G. Le. (2022). The impact of covid-19 pandemic on firm performance: empirical evidence from vietnam. Journal of Asian Finance, Economics and Business, 9(7), 101–108. https://doi.org/10.13106/jafeb.2022.vol9.no7.0101
Imani, A., & Pracoyo, A. (2018). Analysis of The Effect of Capital, Credit Risk, and Liquidity Risk on Profitability in Banks. Jurnal Ilmu Manajemen & Ekonomika, 10(2), 44–50.
Kraus, S., Clauss, T., Breier, M., Gast, J., Zardini, A., & Tiberius, V. (2020). The economics of COVID-19: initial empirical evidence on how family firms in five European countries cope with the corona crisis. International Journal of Entrepreneurial Behavior \& Research.
Kristianingsih, K., & Agustina, Y. (2022). Dampak Covid-19 Terhadap Harga Saham, Volume Transaksi Saham, Capital Adequacy Ratio, Net Interest Margin, Dan Loan To Deposit Ratio Perusahaan Perbankan Yang Listed Di Bursa Efek Indonesia. Jurnal Ilmiah Akuntansi Rahmaniyah, 5(2), 164. https://doi.org/10.51877/jiar.v5i2.225
Mardhiyaturrositaningsih. (2022). The Impact of The Covid-19 Pandemic on The Financial Performance of Islamic Rural Banks in Central Java. Muqtasid: Jurnal Ekonomi Dan Perbankan Syariah, 13(1), 63–76.
McKibben, W., & Fernando, R. (2020). Centre for Applied Macroeconomic Analysis The Global Macroeconomic Impacts of COVID-19: Seven Scenarios. Centre for Applied Macroeconomic Analysis, 1–45. https://cama.crawford.anu.edu.au/sites/default/files/publication/cama_crawford_anu_edu_au/2020-03/19_2020_mckibbin_fernando_0.pdf
Muhammad Rosidi, R., & Cathelya Vionna Githa. (2022). Dampak Pandemi Covid-19 Terhadap Sektor Perbankan di Indonesia. Kompak :Jurnal Ilmiah Komputerisasi Akuntansi, 15(2), 319–325. https://doi.org/10.51903/kompak.v15i2.676
Nugraheni, P., & Alam, W. F. I. (2014). Pengaruh Risiko Likuiditas terhadap Profitabilitas pada Perbankan Syariah dan Konvensional di Indonesia. Islamiconomic: Jurnal Ekonomi Islam, 15(1), 1–16.
Otoritas Jasa Keuangan. (2020). Nomor 12/POJK.03/2020 tentang Konsolidasi Bank Umum. Ojk, 26. https://www.ojk.go.id/id/regulasi/Documents/Pages/Konsolidasi-Bank-Umum/pojk 12-2020.pdf
Prof. Shlomo Maital, E. B. (2020). The global economic impact of ASF. Samuel Neaman Institute for National Policy Research, 2020(1), 1–2. https://doi.org/10.20506/bull.2020.1.3119
Ratnasari, F., & Triyonowati. (2019). Analisis Pengaruh Akuisisi Terhadap Kinerja Keuangan Perusahaan Bank Permata Tbk yang Terdaftar di BEI. Juenal Ilmu Dan Riset Manajemen, 8(8), 1–16.
Romli, & Zaputra, A. R. R. (2022). Analysis Of Bank Performance Before And After Covid 19 In Banking Companies Listed On Idx. International Journal of Science, Technology & Management, 3(2), 492–501. https://doi.org/10.46729/ijstm.v3i2.465
Setya, M., Sari, P., Afriansyah, R., Icmd, D., Efek, B., & Populasi, I. (2021). Pengaruh car , ldr , nim , bopo terhadap roa pada sektor perbankan go public di bei 2016-2018 to Deposit Ratio ), NIM ( Net Interest Margin ), BOPO ( Beban Operasional Pendapatan. Jurnal Akuntansi Dan Keuangan, 17(1), 118–126.
Setyono, G., Riawan, R., & Wahyuningsih, D. W. (2021). Analisis Perbandingan Kinerja Keuangan Sebelum dan Setelah Merger dengan Menggunakan Metode Market Value Added (Mva), Economic Value Added (Eva), Financial Value Added (Fva) dan Rasio Keuangan Bank Pada PT. Bank Danamon Indonesia. ASSET: Jurnal Manajemen Dan Bisnis, 4(2). https://doi.org/10.24269/asset.v4i2.4601
Sinambela, M. T., Yani, R. A., Pratama, N., & Albar, A. (2023). Industry Performance Analysis Banking Before and After Covid-19 ( Panzar - Rosse Model ). 1(January), 1307–1318.
Soetjiati, & Mais, R. G. (2019). Analisis Faktor-faktor Yang Mempengaruhi Profitabilitas Bank Umum di Indonesia (Studi Pada Bank Umum Milik Negara Yang Terdaftar di BEI Periode 2014-2018). Jurnal Akuntansi Dan Manajemen, 16(01), 96–126. https://ejournal.stei.ac.id/index.php/JAM/article/view/270
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta, Bandung.
Sullivan, V. S., & Widoatmodjo, S. (2021). Kinerja Keuangan Bank Sebelum Dan Selama Pandemi (COVID – 19). Jurnal Manajerial Dan Kewirausahaan, 3(1), 257. https://doi.org/10.24912/jmk.v3i1.11319
Tama, ryan abi, Wafirotin, khusnatul zulfa, & Muntiah, nur sayidatul. (2022). Pengaruh Pendapatan, Literasi Keuangan, dan Inklusi Keuangan Terhadap Minat Investasi di Masa Pandemi Covid-19 (Studi Kasus Pada Komunitas Investor Saham Pemula (ISP) Tahun 2021). Asset : Jurnal Ilmiah Bidang Manajemen Dan Bisnis, 5(10), 105–113. https://journal.umpo.ac.id/index.php/ASSET/article/view/5631
Yunita, N. A. (2018). Analisis Tingkat Kesehatan Bank dengan Metode CAMELS dan PEARLS pada Bank Umum di Indonesia.
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Published
2023-07-07
How to Cite
Santoso, S., Qalbia, F., & Benardi, B. (2023). Dampak Pandemi Covid 19 Terhadap Kinerja Keuangan Bank Umum di Indonesia. ASSET: Jurnal Manajemen Dan Bisnis, 6(1). https://doi.org/10.24269/asset.v6i1.7133
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