ABSTRAK
FAKTOR YANG MEMPENGARUHI CAPITAL BUFFER PERBANKAN DI BURSA EFEK INDONESIA
Capital buffer merupakan selisih antara rasio modal bank dengan rasio kecukupan modal minimum yang diberlakukan bank sentral. Capital buffer dapat digunakan bank sebagai cadangan modal di saat terjadi berbagai guncangan ekonomi yang tidak menguntungkan. Komite bank internasional (Basel Committee on Banking Supervision) menerapkan suatu kesepekatan (Basel Accord) yang mengharuskan setiap bank memiliki cadangan modal (CAR) sebesar 13% guna memperkuat posisi modal, mengurangi ketimpangan atas regulasi yang berbeda di tiap negara, dan mempertimbangkan berbagai risiko perbankan demi mewujudkan perbankan internasional yang sehat dan stabil.
Perbankan di Indonesia selama periode 2012-2015 rata-rata memiliki CAR sebesar 18,98% yang berarti telah berada di atas persyaratan yang diberlakukan. CAR yang terlalu tinggi tidak terlalu baik untuk bank dikarenakan modal dapat digunakan untuk pengembangan dan memperoleh keuntungan. Penelitian ini menggunakan variabel Return on Equity (ROE), Non Performing Loan (NPL), Lag of capital buffer (BUFFt-1), Loans to Total Assets (LOTA) dan Bank Size (SIZE) dalam menganalisis faktor yang mempengaruhi capital buffer perbankan di Indonesia selama periode 2012-2015. Terdapat kesenjangan hasil penelitian yang dilakukan oleh peneliti sebelumnya mengenai faktor-faktor yang mempengaruhi capital buffer.
Hasil penelitian ini menunjukkan capital buffer secara signifikan dipengaruhi oleh Lag of capital buffer (BUFFt-1). Penelitian ini menemukan hubungan positif antara lag of capital buffer dan bank size dengan capital buffer. Selain itu, penelitian ini juga menemukan hubungan negatif antara ROE, NPL, dan LOTA dengan capital buffer.
Kata Kunci : Capital Buffer, ROE, NPL, Lag of Capital Buffer, Loans to Total Assets, Bank Size.
ABSTRACT
FACTORS AFFECTING THE CAPITAL BUFFERS OF BANKS IN INDONESIA STOCK EXCHANGE
Capital buffer is the difference between the ratio of bank capital to the minimum capital adequacy ratio of the central bank imposed. Capital buffer can be used by banks as capital reserve in the event of a variety of adverse economic shocks. Committee of international banks (Basel Committee on Banking Supervision) applying Basel Accord which requires each bank has capital reserve (CAR) by 13% in order to strengthen its capital position, reduce inequality over the different regulations in each country and consider the various risk banks in order to realize a soundness and stability of international banking.
Banks in Indonesia during the period 2010-2013 have an average CAR of 18,98% which means that above the requirements have been imposed. CAR is too high is not too good for the banks because the capital can be used for development and profit. This study uses variables such as Return on Equity (ROE), Non Performing Loan (NPL), Lag of capital buffer (BUFFt-1), Loans to Total Assets (LOTA) and Bank Size (SIZE) in analyzing the factors that determine the capital buffer of banks in Indonesia during the period 2012-2015. Moreover, there are gaps results of research conducted by previous researchers about the factors that determine the capital buffer.
The results of this study showed capital buffer significantly affected by Lag of capital buffer (BUFFt-1). The study found a positive correlation between Lag of capital buffer (BUFFt-1) and Bank Size (SIZE) to capital buffer. In addition, this study also found negative correlation between ROE, NPL, and LOTA to capital buffer.
Keywords : Capital Buffer, ROE, NPL, Lag of Capital Buffer, Loans to Total Assets, Bank Size.
