ANALYSIS OF DIFFERENCES IN PERFORMANCE BANK BEFORE AND DURING THE COVID-19 PANDEMIC
DOI:
https://doi.org/10.51903/manajemen.v1i2.156Kata Kunci:
Capital Adequacy Ratio, Operating Costs, Operating Income, Non-Performing Loans, Loan to Deposit RatioAbstrak
The Corona Virus Disease 2019 pandemic (known as COVID-19) has hit all sectors and human life, including banking activities in Indonesia. The risk of banking as a company collecting public funds is also increasing due to the restrictions on community activities and the low level of the Indonesian economy after being hit by COVID-19. Bank Indonesia did not predict that such a condition would occur. Therefore, this study is aimed to examine the differences in Capital Adequacy Ratio (CAR), Operating Costs to Operating Income (BOPO), Non Performing Loans (NPL), Loan to Deposit Ratio (LDR) in the go public banking sector in Indonesia before and after COVID-19. This study uses a quantitative approach using a non-parametric statistical test, the wilcoxon signed-rank test. This test is applied because the small number of samples and the data are not normally distributed. There are only 19 banks taken as samples and all are listed on the Indonesia Stock Exchange. The data is collected based on the financial statements of 2019 (conditions before COVID-19 occurred in Indonesia) and 2020. It can be concluded from the results of the analysis that CAR and BOPO do not show significant differences before and after COVID-19. However, NPL and LDR prove significant differences before and after COVID-19.
Referensi
Colyer, T., Reynolds, P., & Howard-jones, D. (2020). COVID-19 Lessons For Bank Risk Managers. Oliver Wyman. https://www.oliverwyman.com/our-expertise/insights/2020/oct/covid-19-lessons-for-bank-risk-managers.html
Dadoukis, A., Fiaschetti, M., & Fusi, G. (2021). IT adoption and bank performance during the Covid-19 pandemic. Economics Letters, 204, 109904. https://doi.org/10.1016/j.econlet.2021.109904
Doane, D. P., & Seward, L. E. (2016). Applied Statistics in Business and Economics (Fifth edit). Mc Graw Hill Education. https://doi.org/10.2307/2334043
Elnahass, M., Trinh, V. Q., & Li, T. (2021). Global banking stability in the shadow of Covid-19 outbreak. Journal of International Financial Markets, Institutions and Money, 72, 101322. https://doi.org/10.1016/j.intfin.2021.101322
Larasati, D., & Kelen, L. H. S. (2021). Apakah Pembatasan Sosial Berskala Besar (PSBB) Berdampak Terhadap Average Abnormal Return? (Studi Pada Pasar Modal Indonesia). Jurnal Ilmu Manajemen Dan Bisnis, 12(1), 1–8. https://ejournal.upi.edu/index.php/mdb/article/view/30829
Mentari, N., & Putri, U. T. (2020). Risk Mitigation of Diases Pandemic in the Indonesian Banking Industry: In Response to COVID-19. Lentera Hukum, 7(3), 245–266. https://doi.org/https://doi.org/10.19184/ejlh.v7i3.20146
Surat Edaran Otoritas Jasa Keuangan tentang Penerapan Manajemen Risiko dan Pengukuran Risiko Pendekatan Standar untuk Risiko Suku Bunga dalam Banking Book (Interest Rate Risk in The Banking Book) bagi Bank Umum, ojk.go.ig (2018).
Pfeffer, J. (1972). Size and composition of corporate boards of directors: The organization and its environment. Administrative Science Quarterly, 17(2), 2018–2228. https://doi.org/10.2307/2393956
Pinasti, W. F., & Mustikawati, R. I. (2018). Pengaruh Car, Bopo, Npl, Nim Dan Ldr Terhadap Profitabilitas Bank Umum Periode 2011-2015. Nominal, Barometer Riset Akuntansi Dan Manajemen, 7(1). https://doi.org/10.21831/nominal.v7i1.19365
Purwanto, A. (2021). Ekonomi Indoonesia pada Masa Pandemi Covid-19: Potret dan Strategi Pemulihan 2020-2021. Kompaspedia.Kompas.Id. https://kompaspedia.kompas.id/baca/paparan-topik/ekonomi-indonesia-pada-masa-pandemi-covid-19-potret-dan-strategi-pemulihan-2020-2021
Suliyanto. (2018). Metode Penelitian Bisnis untuk Skripsi, Tesis & Disertasi (I). Andi.
World Bank Group. (2020). The Economic and Social Impact of COVID-19. Western Balkans Regular Economic Report, 17, 1–12.
.png)
