Mengukur Profitabilitas Bank Melalui Risk Profile, Good Corporate Governace, Earning and Capital (RGEC): Peran Outstanding Kredit (Studi Kasus Pada BPR dan BPRS di Semarang)
A case study of Rural Banks (BPR) and Sharia Rural Banks (BPRS) in Semarang City registered with the OJK from 2020 to 2024
Abstract
This research aims to determine the effect of bank soundness factors on profitability. The assessment of bank soundness is based on POJK No. 3/POJK.03/2022 regarding the Bank Soundness Rating using the RGEC approach (Risk Profile, Good Corporate Governance, Earnings, and Capital). In this study, these factors are projected through several independent variables: Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), Good Corporate Governance (GCG), and Capital Adequacy Ratio (CAR). Meanwhile, profitability is projected using Return on Assets (ROA) as the dependent variable. Due to inconsistencies in previous research findings, a moderating variable was included to strengthen the influence of the independent variables on the dependent variable. This study utilizes quasi-moderation, where the moderating variable also has a direct effect on the dependent variable. The sample consists of financial reports from Rural Banks (BPR) and Sharia Rural Banks (BPRS) in Semarang City registered with the Financial Services Authority (OJK) from 2020 to 2024, as well as Bank Soundness Reports from their respective publication websites. Sampling was conducted using the purposive sampling method. While 33 BPR & BPRS were registered with the OJK and met the initial criteria, a total of 61 data points were eligible for analysis. Data were processed using Microsoft Excel and SPSS 22. The analytical method employed is Moderated Regression Analysis (MRA). The results indicate that NPL has a significant negative effect on ROA, while other variables do not show a significant impact. Consequently, BPR & BPRS need to closely monitor their NPL levels to maximize profitability.
References
Alphamalana, I. L., & Paramita, S. (2021). Pengaruh Capital Adequacy Rasio, Dana Pihak Ketiga, dan Non Performing Loan, terhadap Profitabilitas dengan LDR sebagai Variabel Intervening pada Bank Umum Konvensional di Indonesia. Jurnal Ilmu Manajemen, 9(1), 437–450. Bankers Association for Risk Manajemen. (2023). Manajemen Risiko Untuk Officer. Jakarta : BARa.
Brigham, E. F., & Houston, J. F. (2012). Dasar-Dasar Manajemen Keuangan. Edisi 11. Jakarta: Salemba Empat.
Fitriani, N., & Maharani, N. K. (2024). Pengaruh Risiko Kredit, Risiko Likuiditas, Modal Bank Dan Rentabilitas Terhadap Profitabilitas Bank. Jimea | Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Indarti, M. G. K., Widiatmoko, J., & Badjuri, A. (n.d.). Political Connection: Konsep, Model Pengukuran dan Peluang Riset.
Indarti, M. G. K., Widiatmoko, J., Badjuri, A., & Ambarwati, T. (2021). determinan konservatisme akuntansi: studi empiris pada perusahaan manufaktur di bursa efek indonesia. Jurnal Akuntansi Indonesia, 10(2), 161–174.
Kasmir. (2018). Analisis Laporan Keuangan. Edisi Revisi. Jakarta: Rajawali Pers.
Kumaralita, P. W., & Purwanto, A. (2019). Analisis Pengaruh Risiko Kredit Terhadap Profitabilitas (Studi pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017). Diponegoro Journal Of Accounting, 8(1), 1–13.
Kumaralita, P. W., & Purwanto, A. (2019). Analisis Pengaruh Risiko Kredit Terhadap Profitabilitas (Studi pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017). Diponegoro Journal Of Accounting, 8(1), 1–13.
Oktariza, N., Asmeri, R., & Meyla, D. N (2024). Pengaruh Financing To Deposit Ratio, Capital Adequacy Ratio dan Non Performing Financing Terhadap Profitabilitas Pada Perusahaan Perbankan Di LQ 45 Periode 2017- 2022. Jurnal Riset Manajemen, 2, 36–48
Peraturan Otoritas Jasa Keuangan Nomor 34/POJK.03/2016 tentang Penilaian Tingkat Kesehatan Bank Umum Syariah dan Unit Usaha Syariah.
POJK No 12/POJK.03/2021.
POJK No 20/POJK.03/2014 tentang BPR.
POJK No 28 tahun 2023.
POJK No 4/POJK.3/2016 tentang Penilaian Tingkat Kesehatan Bank.
POJK No 7 Tahun 2024.
POJK No 9 Tahun 2024 Tata Kelola yang Baik pada BPR dan BPR Syariah.
Pracoyo, Antyo, & Ladjadjawa, Adinda E. C. (2020). Pengaruh Non-Performing Loan, Loan to Deposit Ratio, dan Good Corporate Governance terhadap Profitabilitas (ROA) atau Nilai Perusahaan (Tobin’s Q) periode 2015-2019. Jurnal Ekonomi, Manajemen dan Perbankan, Vol 6, No. 3 Desember 2020: 109-121
Prastyanti T. R., Indarti K. & Widiatmoko (2024). Meningkatkan Kualitas Laba Melalui Corporate Governance. Jurnal Ilmiah Universitas Batanghari Jambi Lembaga Penellitian dan Pengabdian kepada Masyarakat Vol 24, No 2 (2024): Juli, 1565-1572 DOI: 10.33087/jiubj.v24i2.4299
Putri, A., & Andhani, D. (2024). Pengaruh Struktur Modal & Perputaran Modal Kerja Terhadap Profitabilitas (Roa) Pada Pt Cimb Niaga Tbk Periode 2011-2023. JORAPI: Journal of Research and Publication Innovation, 2(4), 2620–2631.
Putri, Chintya (2024). Analisis Risk Profile, Good Corporate Governance, Earnings, Capital Terhadap Potensi Financial Distress. JEBDEKER : Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur, Vol. 5 Nomor 1 | Desember 2024.
Rachman, F., Muslim, A., & Widiastuti, M. C. (2023). Faktor-Faktor Yang Mempengaruhi Profitabilitas Bank Di Indonesia Yang Dimoderasi Oleh Ukuran. Jurnal Ilmiah Manajemen Bisnis Dan Inovasi Universitas Sam Ratulangi (JMBI UNSRAT).
Suputra, G. A. (2021). Pengaruh Tingkat Perputaran Kas, Capital Adequacy Ratio, Loan To Asset Ratio Dan Non Performing Loan Terhadap Profitabilitas Pada Bpr Di Kota Denpasar Saat Pandemic Covid19. Jurnal Ilmiah Akuntansi dan Bisnis, 6(2).
Undang-undang no. 4 tahun 2023 tentang Pengembangan dan penguatan sektor Keuangan
Undang-Undang Republik Indonesia Nomor 10 Tahun 1998 tentang Perubahan Atas Undang-Undang Nomor 7 Tahun 1992 tentang Perbankan
Wagisuwari, K. S. ., & Sitorus, MM, D. P. M. . (2024). Analisis Trade-Off Theory dan Pecking Order Theory Terhadap Struktur Modal. Owner : Riset Dan Jurnal Akuntansi, 8(3), 2380-2392.
https://doi.org/10.33395/owner.v8i3.2091
Wicaksono, A. D., Indarti, M. G. K., & Widiatmoko, J. (2024). Corporate Governance Mechanisms on Earnings management in the Indonesian Banking Sector. Accounting and Finance Studies, 4(1).
Widiatomoko, J., & Indarti, M. G. K. (2024). Corporate Governance and Cost of Equity Capital: The Mediation Role of Accounting Conservatism. Journal of Accounting and Investment, 25(3), 874–894.
Wolfenshon, J. D. (1999). Pengertian dan Prinsip Dasar Good Corporate Governance (GCG). Artikel. President of The World Bank
Zahrawani, D. R., & Sholikhah, N. (2021). Analisis Penerapan Good Corporate Governance (GCG) dan Pengaruhnya Terhadap Kinerja Lembaga Bank Syariah. Jurnal Ilmiah Ekonomi Islam, 7(3), 1799–1818
Zuroh, Idah, (2022). Profitabilitas Bank Syariah Di Indonesia: Bagaimana Pengaruh Permodalan, Inflasi Dan Birate?. Jurnal Reviu Akuntansi dan Keuangan 12, (2), 383-399
