Penilaian Tingkat Kesehatan Bank Dengan Menggunakan Rasio Keuangan Dan Metode Rgec (Studi Pada Bank Umum Milik Negara Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2015)

Jurnal Administrasi Bisnis (JAB)|Vol. 49 No. 1 Agustus 2017| administrasibisnis.studentjournal.ub.ac.id

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PENILAIAN TINGKAT KESEHATAN BANK DENGAN MENGGUNAKAN RASIO

KEUANGAN DAN METODE RGEC

(Studi pada Bank Umum Milik Negara yang Terdaftar di Bursa Efek Indonesia

Periode 2013-2015)

Wildavia Putri Nurmaghvira Moch. Dzulkirom AR M.G. Wi Endang N.P Fakultas Ilmu Administrasi

Universitas Brawijaya MalZ_ng

EmZ_{il: wildaviapn@gmail.com} A%67:5&7

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period 2013-2015 thZ_{t specified by survey method.Result of rese}Z_{rch st}Z_{te owned commerci}Z_{l b}Z_{nks listed on}

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CZ_pitZ_{l g}Z_{in excellent predic}Z_te.

Keywords: Health Level of a Banks, Liquidity Ratio, Profitability Ratio, Solvency Ratio, Risk Profile, GCG, Earning, CapitZ_l

ABSTR:_K

PenelitiZ_{n ini menggun}Z_kZ_{n r}Z_{sio keu}Z_ngZ_{n y}Z_{itu r}Z_{sio likuidit}Z_{s diukur deng}Z_{n Lo}Z_{n to} :_{ssets R}Z_{tio (L}:_{R), r}Z_sio profitZ_bilitZ_{s diukur deng}Z_{n Return On Equity (ROE), r}Z_{sio solv}Z_bilitZ_{s diukur deng}Z_{n Prim}Z_{ry R}Z_{tio sert}Z disempurnZ_kZ_{n menggun}Z_kZ_{n metode RBBR y}Z_{itu Risk Profile.Peneliti}Z_{n ini menggun}Z_kZ_{n jenis peneliti}Z_n deskriptif dengZ_{n menggun}Z_kZ_{n pendek}Z_tZ_{n ku}Z_ntitZ_{tif. Objek peneliti}Z_{n menggun}Z_kZ_{n B}Z_{nk Umum Milik} NegZ_rZ _yZ_{ng terd}Z_ftZ_{r di Burs}Z _{Efek Indonesi}Z _{periode 2013-2015 y}Z_{ng ditet}Z_pkZ_{n deng}Z_{n menggun}Z_kZ_{n metode} survey.HZ_{sil peneliti}Z_{n B}Z_{nk Umum Milik Neg}Z_rZ _yZ_{ng terd}Z_ftZ_{r di Burs}Z _{Efek Indonesi}Z _{periode 2013-2015} menunjukkZ_{n b}Z_hwZ _berdZ_sZ_rkZ_{n r}Z_{sio likuidit}Z_{s, seluruh B}Z_{nk mempuny}Z_{i tingk}Z_{t likuidit}Z_{s y}Z_{ng cukup b}Z_ik. BerdZ_sZ_rkZ_{n r}Z_{sio profit}Z_bilitZ_{s, keuntung}Z_{n seluruh B}Z_{nk dinil}Z_{i s}Z_ngZ_{t b}Z_{ik. Berd}Z_sZ_rkZ_{n r}Z_{sio solv}Z_bilitZ_s, solvZ_bilitZ_{s seluruh perus}Z_hZZ_{n dinil}Z_{i b}Z_{ik. Berd}Z_sZ_rkZ_{n profil risiko diukur deng}Z_{n NPL, seluruh B}Z_nk memperoleh predikZ_{t b}Z_{ik, sed}Z_ngkZ_{n h}Z_{sil LDR, seluruh B}Z_{nk memperoleh predik}Z_{t cukup b}Z_{ik. Penil}Z_iZ_{n GCG} menunjukkZ_{n m}Z_sih Z_dZ _{1 B}Z_{nk y}Z_{ng memperoleh predik}Z_{t cukup b}Z_{ik t}Z_{hun 2013. Rent}Z_bilitZ_{s menunjukk}Z_n terdZ_pZ_{t 1 B}Z_{nk y}Z_{ng memperoleh predik}Z_{t cukup b}Z_{ik t}Z_{hun 2014. Penil}Z_iZ_{n permod}Z_lZ_{n memperoleh predik}Z_t sZ_ngZ_{t b}Z_ik.

Kata Kunci: Tingkat Kesehatan Bank, Rasio Likuiditas, Rasio Profitabilitas, Rasio Solvabilitas, Profil Risiko, GCG, Rentabilitas, PermodalZ_n.

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1. PEND:_HULU:_N

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Nomor 6/23/DPNP. Metode C:_{MEL ini digun}Z_kZ_n untuk BZ_{nk Umum deng}Z_{n meng}Z_nZ_{lisis f}Z_ktor

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dZ_{n sensitivit}Z_{s terh}Z_dZ_{p risiko p}Z_sZ_{r su}Z_{tu B}Z_nk. SedZ_ngkZ_{n p}Z_dZ _BZ_nk :_sing, Z_nZ_{lisis tingk}Z_t kesehZ_tZ_{n y}Z_{ng digun}Z_kZ_n Z_dZ_lZ_{h metode C}:_CS

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Z_tZ_{u bi}Z_sZ _disingkZ_{t deng}Z_{n RGEC.}

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GovernZ_{nce, E}Z_{rning, d}Z_{n C}Z_pitZ_{l (RGEC) p}Z_dZ BZ_{nk Umum. Pendek}Z_tZ_{n RGEC ini jug}Z _dipilih kZ_renZ _menyempurnZ_kZ_n Z_nZ_{lisis penil}Z_iZ_{n tingk}Z_t kesehZ_tZ_{n B}Z_{nk Umum sesu}Z_{i deng}Z_{n y}Z_{ng tel}Z_h diZ_{tur oleh B}Z_{nk Indonesi}Z _pZ_dZ _PerZ_turZ_{n B}Z_nk IndonesiZ _{(PBI) Nomor:13/1/PBI/2011 Tent}Z_ng PenilZ_iZ_{n Tingk}Z_{t Keseh}Z_tZ_{n B}Z_{nk Umum P}Z_sZ_{l 6.}

PengertiZ_{n Risk Profile d}Z_lZ_{m PBI No.} 13/1/PBI/2011 Z_dZ_lZ_{h ³SHQLO}Z_iZ_{n terh}Z_dZ_{p risiko} inheren dZ_{n ku}Z_litZ_{s pener}Z_pZ_{n m}Z_nZ_{jemen risiko} dZ_lZ_{m oper}Z_sionZ_{l B}Z_{nk y}Z_{ng dil}Z_kukZ_{n terh}Z_dZ_{p 8} (delZ_pZ_{n) risiko y}Z_{itu: risiko kredit, risiko p}Z_sZ_r, risiko likuiditZ_{s, risiko oper}Z_sionZ_{l, risiko hukum,} risiko strZ_{tejik, risiko kep}Z_tuhZ_{n, d}Z_{n risiko} reputZ_{VL´ 3HQHOLWL}Z_{n ini menggun}Z_kZ_{n du}Z _risiko yZ_{ng penghitung}Z_nnyZ _dZ_pZ_{t dil}Z_kukZ_{n deng}Z_n mengZ_nZ_{lisis l}Z_porZ_{n keu}Z_ngZ_{n menggun}Z_kZ_{n r}Z_sio keuZ_ngZ_{n y}Z_{itu risiko kredit d}Z_{n risiko likudit}Z_s. Risiko kredit dZ_pZ_{t diukur deng}Z_{n menggun}Z_kZ_n

Non Performing LoZ_{n (NPL) d}Z_{n risiko likuidit}Z_s dZ_pZ_{t diukur deng}Z_{n menggun}Z_kZ_{n Lo}Z_{n to Debt}

RZ_{tio (LDR).}

PenelitiZ_{n ini menggun}Z_kZ_{n objek p}Z_dZ _BZ_nk Umum Milik NegZ_rZ _yZ_{ng terd}Z_ftZ_{r di Burs}Z _Efek IndonesiZ _{periode 2013-2015. Periode tersebut} dipilih dikZ_renZ_kZ_{n l}Z_porZ_{n keu}Z_ngZ_{n t}Z_hunZ_{n B}Z_nk Umum Milik NegZ_rZ _pZ_dZ _tZ_{hun2013 hingg}Z ₂₀₁₅

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telZ_{h dipublik}Z_sikZ_{n di Burs}Z _{Efek Indonesi}Z _(BEI). PemilihZ_{n objek peneliti}Z_{n berd}Z_sZ_rkZ_{n p}Z_dZ _tZ_{bel 1} dZ_{n 2 y}Z_{ng sebelumny}Z _telZ_{h dis}Z_jikZ_{n. T}Z_{bel 1} menunjukkZ_{n b}Z_hwZ _BZ_{nk Umum Milik Neg}Z_rZ tidZ_{k meng}Z_lZ_{mi penurun}Z_{n juml}Z_{h B}Z_{nk d}Z_{n t}Z_{bel 2} menunujukkZ_{n perkemb}Z_ngZ_n Z_{set B}Z_{nk Umum} Milik NegZ_rZ _{pun meningk}Z_{t cukup signifik}Z_n hinggZ _periode Z_{gustus 2016. B}Z_{nk Umum Milik} NegZ_rZZ_dZ_lZ_{h B}Z_{nk umum y}Z_{ng semu}Z _modZ_{l d}Z_n pendiriZ_nnyZ _{dimiliki oleh pemerint}Z_h.

2. KAJIAN PUST:_K:

2.1. BZ_nk

PengertiZ_{n B}Z_nnk

Menurut UndZ_ng-UndZ_{ng RI Nomor 10} TZ_{hun 1998 P}Z_sZ_{l 1} :_yZ_{t 2 t}Z_nggZ_{l 10 November} 1998 tentZ_{ng Perb}Z_nkZ_{n, pengerti}Z_{n B}Z_nk Z_dZ_lZ_h

³EZ_dZ_{n us}Z_hZ _yZ_{ng menghimpun d}Z_nZ _dZ_ri mZ_syZ_rZ_kZ_{t d}Z_lZ_{m bentuk simp}Z_nZ_{n d}Z_n menyZ_lurkZ_nnyZ _kepZ_dZ _mZ_syZ_rZ_kZ_{t d}Z_lZ_{m bentuk} kredit dZ_nZ_tZ_{u bentuk-bentuk l}Z_innyZ _dZ_lZ_{m r}Z_ngkZ meningkZ_tkZ_{n t}Z_rZ_{f hidup r}Z_kyZ_{t b}Z_nyZ_{N´ '}Z_rmZ_wi (2012:27) berpendZ_pZ_{t b}Z_hwZ _pengertiZ_{n B}Z_nk Z_dZ_lZ_{h perus}Z_hZZ_{n y}Z_{ng mel}Z_kukZ_{n pr}Z_{ktik dibid}Z_ng keuZ_ngZ_{n seb}Z_gZ_{i penghimpun d}Z_nZ _dZ_n memberikZ_{n pinj}Z_mZ_{n kep}Z_dZ _mZ_syZ_rZ_kZ_t.

Fungsi, PerZ_{n, d}Z_{n Tug}Z_{s B}Z_{nk Umum}

BZ_{nk umum mempuny}Z_{i beber}Z_pZ _{fungsi (Si}Z_mZ_t, 2001:88) yZ_itu:

a. MenyediZ_kZ_{n mek}Z_{nisme d}Z_n Z_lZ_{t pemb}Z_yZ_rZ_n yZ_{ng lebih efisien d}Z_lZ_{m kegi}Z_tZ_{n ekonomi} b. MenciptZ_kZ_{n u}Z_ng

c. Menghimpun dZ_nZ _dZ_{n meny}Z_lurkZ_nnyZ _kepZ_dZ mZ_syZ_rZ_kZ_t

d. MenZ_wZ_rkZ_{n j}Z_sZ_-jZ_sZ _keuZ_ngZ_{n l}Z_innyZ

PerZ_{n B}Z_{nk d}Z_{n lemb}Z_gZ _keuZ_ngZ_{n buk}Z_{n B}Z_nk (BudisZ_{ntoso, 2014:11)} Z_dZ_lZ_{h seb}Z_gZ_{i berikut:} a. MengZ_lihkZ_n Z_{set (}Z_{sset tr}Z_nsmutZ_tion)

b. TrZ_nsZ_{ksi (tr}Z_nsZ_ction)

c. LikuiditZ_{s (liquidity)} d. Efisiensi (efficiency)

SedZ_ngkZ_{n tug}Z_{s B}Z_{nk (D}Z_rmZ_{wi, 2012:4-9)} Z_dZ_lZ_h sebZ_gZ_{i berikut:}

a. Menghimpun dZ_nZ _mZ_syZ_rZ_kZ_t

b. MemberikZ_{n kredit kep}Z_dZ _mZ_syZ_rZ_kZ_t c. MenyediZ_kZ_{n l}Z_yZ_nZ_{n tr}Z_nsZ_{ksi pemb}Z_yZ_rZ_n d. MenciptZ_kZ_{n u}Z_{ng gir}Z_l

e. MenyediZ_kZ_{n f}Z_silitZ_{s untuk mel}Z_kukZ_n perdZ_gZ_ngZ_{n di lu}Z_{r negeri}

f. MenyediZ_kZ_{n j}Z_sZ _wZ_li-Z_lZ_mZ_t g. MenerbitkZ_{n sur}Z_{t g}Z_rZ_{nsi B}Z_nk

h. MenyediZ_kZ_{n l}Z_yZ_nZ_{n ink}Z_so

i. MenyediZ_kZ_{n j}Z_sZ_-jZ_sZ _PerbZ_nkZ_{n l}Z_innyZ_. KegiZ_tZ_{n B}Z_nk

SetiZ_{p org}Z_nisZ_{si y}Z_{ng ingin tet}Z_{p hidup d}Z_n operZ_sionZ_{l tet}Z_{p berj}Z_lZ_{n h}Z_{rus mel}Z_kukZ_{n berb}Z_gZ_i kegiZ_tZ_{n. K}Z_{smir (2003:40) mengemuk}Z_kZ_{n b}Z_hwZ BZ_{nk umum mel}Z_ksZ_nZ_kZ_{n tig}Z _kegiZ_tZ_{n ut}Z_mZ yZ_itu:

a. Menghimpun dZ_nZ _(funding) Z_dZ_lZ_{h kegi}Z_tZ_n membeli dZ_nZ _mZ_syZ_rZ_kZ_{t y}Z_{ng berup}Z penZ_wZ_rZ_{n m}Z_cZ_m-mZ_cZ_{m simp}Z_nZ_{n (rekening).} b. MenyZ_lurkZ_{n d}Z_nZ _(lending) Z_dZ_lZ_{h kegi}Z_tZ_n

menjuZ_{l d}Z_nZ _(berupZ _pemberiZ_{n pinj}Z_mZ_n Z_tZ_u kredit) yZ_{ng berh}Z_{sil dihimpun d}Z_{ri m}Z_syZ_rZ_kZ_t. c. MemberikZ_{n j}Z_sZ_-jZ_sZ _BZ_{nk l}Z_innyZ _(services)

yZ_{ng mendukung kegi}Z_tZ_{n funding d}Z_{n lending.} Sumber DZ_nZ _BZ_nk

Sumber-sumber dZ_nZ _BZ_{nk (K}Z_{smir, 2003: 61-65)} berZ_sZ_{l d}Z_ri:

a. DZ_nZ _yZ_{ng bersumber d}Z_{ri B}Z_{nk itu sendiri} Sumber dZ_nZ _ini Z_dZ_lZ_{h mod}Z_{l y}Z_{ng ber}Z_sZ_{l d}Z_ri pZ_rZ _pemegZ_{ng s}Z_hZ_{m B}Z_{nk itu sendiri t}Z_npZZ_dZ cZ_mpurZ_{n d}Z_nZ _dZ_{ri pih}Z_{k l}Z_in.

b. DZ_nZ _yZ_{ng ber}Z_sZ_{l d}Z_{ri m}Z_syZ_rZ_kZ_{t lu}Z_s

Sumber dZ_nZ _{ini ber}Z_sZ_{l d}Z_{ri d}Z_nZ_-dZ_nZ _yZ_ng dihimpun dZ_{ri m}Z_syZ_rZ_kZ_{t lu}Z_{s deng}Z_{n c}Z_rZ memberikZ_{n pen}Z_wZ_rZ_n-penZ_wZ_rZ_{n simp}Z_nZ_n yZ_{ng men}Z_{rik b}Z_{gi m}Z_syZ_rZ_kZ_t Z_tZ_{upun n}Z_sZ_bZ_h BZ_{nk sesu}Z_{i deng}Z_{n kebutuh}Z_n.

c. DZ_nZ _yZ_{ng bersumber d}Z_{ri lemb}Z_gZ _lZ_in

Sumber dZ_nZ _{ini did}Z_pZ_tkZ_{n d}Z_{ri berb}Z_gZ_i pinjZ_mZ_{n lemb}Z_gZ _lZ_in Z_tZ_{upun deng}Z_n memperjuZ_l-belikZ_{n sur}Z_{t berh}Z_rgZ_.

2.2. LZ_porZ_{n Keu}Z_ngZ_n

PengertiZ_{n L}Z_porZ_{n Keu}Z_ngZ_n

Menurut Myer dZ_lZ_{m bukuny}Z_FinZ_nciZ_l

StZ_tement :_nZ_{lysis (d}Z_lZ_{m Mun}Z_{wir, 2014:31)} mengemukZ_kZ_{n b}Z_hwZ _lZ_porZ_{n keu}Z_ngZ_n Z_dZ_lZ_h dZ_ftZ_{r ner}Z_cZ _{(posisi keu}Z_ngZ_{n) d}Z_{n d}Z_ftZ_r pendZ_pZ_tZ_{n (rugi-l}Z_bZ_{) y}Z_{ng disusun oleh seor}Z_ng :_kuntZ_{n ti}Z_p Z_{khir periode untuk su}Z_{tu perus}Z_hZZ_n.

TujuZ_{n L}Z_porZ_{n Keu}Z_ngZ_n

TujuZ_{n ut}Z_mZ _lZ_porZ_{n keu}Z_ngZ_{n menurut} PedomZ_n :_kuntZ_{nsi Perb}Z_nkZ_{n Indonesi}Z _(2012:5) Z_dZ_lZ_{K ³PHQ\HGL}Z_kZ_{n inform}Z_{si mengen}Z_{i posisi} keuZ_ngZ_{n, kinerj}Z_{, d}Z_{n perub}Z_hZ_{n d}Z_lZ_{m posisi} keuZ_ngZ_{n seb}Z_gZ_{i su}Z_{tu entit}Z_{s y}Z_{ng berm}Z_nfZZ_t dZ_lZ_{m pembu}Z_tZ_{n putus}Z_{Q HNRQRPL´}

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Teknik :_nZ_{lisis L}Z_porZ_{n Keu}Z_ngZ_n

VZ_{n horne (2009:193) mengemuk}Z_kZ_n bZ_hwZ _pengertiZ_n :_nZ_{lisis l}Z_porZ_{n keu}Z_ngZ_n Z_dZ_lZ_h

³VHQL XQWXN PHQJXEZ_{h d}Z_tZ _lZ_porZ_{n keu}Z_ngZ_n menjZ_{di inform}Z_{si y}Z_{ng bergun}Z _bZ_{gi peng}Z_mbilZ_n keputusZ_Q´TujuZ_{n digun}Z_kZ_nnyZ _teknik Z_nZ_lisis lZ_porZ_{n keu}Z_ngZ_n Z_dZ_lZ_h Z_gZ_{r d}Z_tZ _{lebih mud}Z_h diZ_nZ_{lisis d}Z_{n dimengerti m}Z_{ksud d}Z_{ri d}Z_tZ _tersebut. Menurut MunZ_{wir(2014:36-37), teknik} Z_nZ_lisis lZ_porZ_{n keu}Z_ngZ_{n y}Z_{ng umum digun}Z_kZ_n Z_dZ_lZ_h sebZ_gZ_{i berikut:}

a. :_nZ_{lisis Perb}Z_ndingZ_{n L}Z_porZ_{n Keu}Z_ngZ_n digunZ_kZ_{n deng}Z_{n memb}Z_ndingkZ_{n l}Z_porZ_n keuZ_ngZ_{n p}Z_dZ _duZ _periode Z_tZ_{u lebih p}Z_dZ _sZ_tu perusZ_hZZ_n.

b. Trend:_tZ_{u Tendensi Posisi d}Z_{n Kem}Z_juZ_n KeuZ_ngZ_{n Perus}Z_hZZ_nmerupZ_kZ_{n teknik} Z_nZ_lisis lZ_porZ_{n keu}Z_ngZ_{n untuk menget}Z_{hui keber}Z_dZZ_n posisi keuZ_ngZ_{n perus}Z_hZZ_{n d}Z_lZ_{m bentuk} persentZ_se.

c. LZ_porZ_{n deng}Z_{n Prosent}Z_{se Per Komponen} :_tZ_u

Common Size StZ_{tement digun}Z_kZ_{n untuk} mengetZ_{hui tingk}Z_{t invest}Z_si Z_ktivZ _terhZ_dZ_{p tot}Z_l Z_ktivZ _dZ_lZ_{m bentuk persent}Z_{se d}Z_{n struktur} modZ_{l perus}Z_hZZ_n.

d. :_nZ_{lisis Sumber d}Z_{n Penggun}ZZ_{n Mod}Z_l KerjZ_merupZ_kZ_n Z_nZ_{lisis y}Z_{ng digun}Z_kZ_{n untuk} mengetZ_{hui dim}Z_nZ _{sumber mod}Z_{l ber}Z_sZ_{l d}Z_n bZ_gZ_imZ_nZ _penggunZZ_{n mod}Z_{l kerj}Z _dZ_lZ_{m w}Z_ktu tertentu.

e. :_nZ_{lisis Sumber d}Z_{n Penggun}ZZ_{n K}Z_{s digun}Z_kZ_n untuk melihZ_{t perub}Z_hZ_{n y}Z_{ng terj}Z_{di p}Z_dZ sumber dZ_{n penggun}ZZ_{n k}Z_{s perus}Z_hZZ_n.

f. :_nZ_{lisis R}Z_{tio digun}Z_kZ_{n untuk meng}Z_nZ_{lisis ti}Z_p bZ_giZ_{n d}Z_{ri l}Z_porZ_{n keu}Z_ngZ_{n perus}Z_hZZ_n.

g. :_nZ_{lisis Perub}Z_hZ_{n L}Z_bZ _{Kotor merup}Z_kZ_n Z_nZ_{lisis y}Z_{ng digun}Z_kZ_{n untuk melih}Z_{t seb}Z b-Z_kibZ_{t perub}Z_hZ_{n l}Z_bZ _{kotor d}Z_{ri t}Z_{hun ke t}Z_hun. h. :_nZ_{lisis Bre}Z_{k-Even merup}Z_kZ_n Z_nZ_{lisis y}Z_ng

digunZ_kZ_{n perus}Z_hZZ_{n untuk memprediksi} penjuZ_lZ_{n y}Z_ng Z_kZ_{n dil}Z_kukZ_{n sehingg}Z perusZ_hZZ_{n tid}Z_{k meng}Z_lZ_{mi kerugi}Z_n Z_tZ_upun keuntungZ_n.

2.3. :_nZ_{lisis R}Z_{sio Keu}Z_ngZ_n

PengertiZ_n :_nZ_{lisis R}Z_{sio Keu}Z_ngZ_n

Menurut MunZ_{wir (2014:37),} Z_nZ_{lisis r}Z_sio Z_dZ_lZ_{K ³PHWRGH}Z_nZ_lisZ _{untuk menget}Z_{hui hubung}Z_n dZ_{ri pos-pos tertentu d}Z_lZ_{m ner}Z_cZZ_tZ_{u l}Z_porZ _rugi lZ_bZ _secZ_rZ _individu Z_tZ_{u kombin}Z_{si d}Z_{ri du}Z _lZ_porZ_n

WHUVHEXW´:_nZ_{lisis ini d}Z_pZ_{t memb}Z_{ntu perus}Z_hZZ_n

dZ_lZ_{m mend}Z_pZ_tkZ_{n inform}Z_{si seperti seber}Z_pZ efisien mZ_nZ_{jemen perus}Z_hZZ_{n, b}Z_gZ_imZ_nZ penggunZZ_{n k}Z_{s perus}Z_hZZ_{n, b}Z_gZ_imZ_nZ _kemZ_mpuZ_n perusZ_hZZ_{n d}Z_lZ_{m memenuhi kew}Z_jibZ_{n hut}Z_ngnyZ_, dZ_{n l}Z_in-lZ_in.

KeunggulZ_n :_nZ_{lisis R}Z_{sio Keu}Z_ngZ_n

SelZ_{in mud}Z_{h digun}Z_kZ_{n, menurut H}Z_rZ_hZ_p (dZ_lZ_{m B}Z_hZ_rZ_{, 2015:23) keunggul}Z_n Z_nZ_{lisis r}Z_sio keuZ_ngZ_n Z_dZ_lZ_h:

a. RZ_{sio merup}Z_kZ_n Z_ngkZ_-Z_ngkZZ_tZ_{u ikhtis}Z_r stZ_{tistic y}Z_{ng lebih mud}Z_{h dib}Z_cZZ_tZ_{u dit}Z_fsirkZ_n b. RZ_{sio merup}Z_kZ_{n pengg}Z_{nti y}Z_{ng sederh}Z_nZ _dZ_ri

informZ_{si y}Z_{ng dis}Z_jikZ_{n l}Z_porZ_{n keu}Z_ngZ_{n y}Z_ng sZ_ngZ_{t rinci d}Z_{n rumit}

c. RZ_{sio menget}Z_{hui posisi perus}Z_hZZ_{n diteng}Z_h industri lZ_in

d. RZ_{sio s}Z_ngZ_{t berm}Z_nfZZ_{t untuk b}Z_hZ_{n d}Z_lZ_m mengisi model-model pengZ_mbilZ_{n keputus}Z_n dZ_{n model prediksi (z-score)}

e. RZ_{sio menst}Z_ndZ_risZ_{si size perus}Z_hZZ_n

f. DengZ_{n r}Z_{sio lebih mud}Z_{h memperb}Z_ndingkZ_n perusZ_hZZ_{n deng}Z_{n perus}Z_hZZ_{n l}Z_innyZZ_tZ_u melihZ_{t perkemb}Z_ngZ_{n perus}Z_hZZ_{n sec}Z_rZ periodik Z_tZ_{u time series.}

g. Lebih mudZ_{h melih}Z_{t tren perus}Z_hZZ_n. KelemZ_hZ_n :_nZ_{lisis R}Z_{sio Keu}Z_ngZ_n

MurhZ_{di (2013:56) berpend}Z_pZ_{t b}Z_hwZ terdZ_pZ_{t beber}Z_pZ _kelemZ_hZ_{n y}Z_{ng perlu} diperhZ_tikZ_{n d}Z_lZ_m Z_nZ_{lisis r}Z_{sio keu}Z_ngZ_{n y}Z_itu: a. RZ_{sio keu}Z_ngZ_{n h}Z_nyZ _bergunZ _untuk

pembZ_nding Z_ntZ_rZ _kinerjZ _keuZ_ngZ_{n beber}Z_pZ periode Z_tZ_{u pemb}Z_nding Z_ntZ_rZ _kinerjZ_keuZ_ngZ_n perusZ_hZZ_{n l}Z_{in y}Z_{ng sejenis.}

b. RZ_{sio keu}Z_ngZ_n Z_kZ_{n sulit jik}Z _digunZ_kZ_{n untuk} membZ_ndingkZ_{n deng}Z_{n perus}Z_hZZ_{n y}Z_ng berbedZ _{jenis k}Z_renZ _setiZ_{p perus}Z_hZZ_{n bi}Z_sZ_nyZ menggunZ_kZ_{n st}Z_ndZ_rt Z_kuntZ_{nsi y}Z_{ng berbed}Z yZ_ng Z_kZ_{n mempeng}Z_{ruhi h}Z_{sil d}Z_ri Z_nZ_{lisis r}Z_sio c. :_nZ_{lisis r}Z_{sio keu}Z_ngZ_n Z_kZ_{n lebih b}Z_{ik jik}Z

menggunZ_kZ_{n d}Z_tZ _dZ_{ri l}Z_porZ_{n keu}Z_ngZ_{n y}Z_ng telZ_{h di}Z_udit.

2.4. PenilZ_iZ_{n Keseh}Z_tZ_{n B}Z_nk

PerZ_turZ_{n B}Z_{nk Indonesi}Z _Nomor: 13/1/PBI/2011 TentZ_{ng Penil}Z_iZ_{n Tingk}Z_tKesehZ_tZ_n BZ_{nk Umum P}Z_sZ_{l 1} Z_yZ_{W EHUEXQ\L ³7LQJN}Z_t kesehZ_tZ_{n B}Z_nk Z_dZ_lZ_{h h}Z_{sil penil}Z_iZ_{n kondisi B}Z_nk yZ_{ng dil}Z_kukZ_{n terh}Z_dZ_{p risiko d}Z_{n kinerj}Z _BZ_QN´ PenilZ_iZ_{n keseh}Z_tZ_{n B}Z_{nk bertuju}Z_{n untuk meninj}Z_u perkembZ_ngZ_{n kondisi B}Z_{nk seti}Z_{p periode.}

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PengertiZ_{n Penil}Z_iZ_{n Risk Profile sesu}Z_i dengZ_{n SE BI No. 15/15/DPNP}Z_dZ_lZ_{h ³SHQLO}Z_iZ_n terhZ_dZ_{p risiko inheren d}Z_{n ku}Z_litZ_{s pener}Z_pZ_n mZ_nZ_{jemen risiko d}Z_lZ_{m oper}Z_sionZ_{l B}Z_QN´ Menurut PBI Nomor 13/1/PBI/2011, profil risiko terdiri dZ_{ri risiko kredit, risiko p}Z_sZ_{r, risiko} likuiditZ_{s, risiko oper}Z_sionZ_{l, risiko hukum, risiko} strZ_{tejik, risiko kep}Z_tuhZ_{n, d}Z_{n risiko reput}Z_si.

PZ_dZ _penelitiZ_{n ini, f}Z_{ktor risk profile y}Z_ng digunZ_kZ_{n h}Z_nyZ _duZ _sZ_jZ _yZ_{itu risiko kredit d}Z_n risiko likuiditZ_sdikZ_renZ_kZ_{n du}Z _fZ_{ktor tersebut d}Z_pZ_t dihitung dengZ_{n menggun}Z_kZ_n Z_nZ_{lisis r}Z_sio keuZ_ngZ_{n sed}Z_ngkZ_{n risiko-risiko l}Z_{in dinil}Z_{i oleh} pihZ_{k perus}Z_hZZ_{n sendiri d}Z_{n tid}Z_{k dipublik}Z_sikZ_n.

Good CorporZ_{te Govern}Z_{nce (GCG)}

Menurut SE BI No.13/24/DPNP PenilZ_iZ_n fZ_{ktor Good Corpor}Z_{te Govern}Z_{nce (GCG)} merupZ_kZ_{n penil}Z_iZ_{n ku}Z_litZ_{s m}Z_nZ_{jemen B}Z_nk Z_tZ_s pelZ_ksZ_nZZ_{n prinsip-prinsip GCG. Terd}Z_pZ_{t sebel}Z_s fZ_{ktor penil}Z_iZ_{n GCG y}Z_{ng dikelompokk}Z_{n menj}Z_di tigZ _{menurut SE BI No. 15/15/DPNP, y}Z_itu:

a. GovernZ_{nce Structurebertuju}Z_{n untuk menil}Z_i kecukupZ_{n struktur d}Z_{n infr}Z_{struktur t}Z_tZ kelolZ_BZ_nkZ_gZ_{r proses pel}Z_ksZ_nZZ_{n prinsip GCG} menghZ_silkZ_{n outcome y}Z_{ng sesu}Z_{i deng}Z_n hZ_rZ_pZ_{n st}Z_keholdersBZ_nk.

b. GovernZ_{nce Process bertuju}Z_{n untuk menil}Z_i efektivitZ_{s proses pel}Z_ksZ_nZZ_{n prinsip Good}

CorporZ_{te Govern}Z_{nce (GCG) y}Z_{ng didukung} oleh kecukupZ_{n struktur d}Z_{n infr}Z_{struktur t}Z_tZ kelolZ_BZ_{nk sehingg}Z _menghZ_silkZ_{n outcome y}Z_ng sesuZ_{i deng}Z_{n h}Z_rZ_pZ_{n st}Z_{keholders B}Z_nk.

c. GovernZ_{nce Outcome bertuju}Z_{n untuk menil}Z_i kuZ_litZ_{s outcome y}Z_{ng memenuhi h}Z_rZ_pZ_n

stZ_{keholders B}Z_{nk y}Z_{ng merup}Z_kZ_{n h}Z_{sil proses} pelZ_ksZ_nZZ_{n prinsip GCG y}Z_{ng didukung oleh} kecukupZ_{n struktur d}Z_{n infr}Z_{struktur t}Z_tZ _kelolZ BZ_nk.

EZ_rning

fZ_ktoreZ_rningZ_tZ_{u rent}Z_bilitZ_{s menurut SE BI}

1R '313 PHOLSXWL ³HYZ_luZ_{si terh}Z_dZ_{p kinerj}Z

RentZ_bilitZ_{s, sumber-sumber}

RentZ_bilitZ_s,kesinZ_mbungZ_{n (sust}Z_inZ_bility) RentZ_bilitZ_{s, d}Z_{n m}Z_nZ_{jemen Rent}Z_bilitZ_V´

CZ_pitZ_l

CZ_pitZ_l Z_tZ_{u permod}Z_lZ_n Z_dZ_lZ_{h h}Z_{l y}Z_ng penting dZ_{n sumber d}Z_nZ _utZ_mZ _bZ_{gi perus}Z_hZZ_n untuk mengelolZ _mZ_nZ_{jemen perus}Z_hZZ_{n. B}Z_{nk y}Z_ng melZ_kukZ_{n penil}Z_iZ_{n c}Z_pitZ_lZ_tZ_{u permod}Z_lZ_{n h}Z_rus mengZ_{cu p}Z_dZ _PerZ_turZ_{n B}Z_{nk Indonesi}Z _Nomor

15/12/PBI/2013 mengenZ_{i Kew}Z_jibZ_{n Penyedi}ZZ_n ModZ_{l Minimum B}Z_{gi B}Z_{nk Umum. Penil}Z_iZ_{n ini} dZ_pZ_{t diukur menggun}Z_kZ_{n C}Z_sh :_{deque R}Z_tio

(C:_{R). Menurut K}Z_{smir (d}Z_lZ_{m Febrin}Z_{, 2016:33),}

CZ_sh :_{deque R}Z_tio Z_dZ_lZ_{h r}Z_{sio y}Z_{ng mengukur} seberZ_pZ _besZ_{r risiko y}Z_{ng terd}Z_pZ_{t d}Z_lZ_m Z_ktivZ BZ_{nk seperti kredit, sur}Z_{t berh}Z_rgZ_{, t}Z_gihZ_{n p}Z_dZ BZ_{nk l}Z_{in, d}Z_{n l}Z_in-lZ_in.

3. METODE PENELITI:_N

Jenis penelitiZ_{n y}Z_{ng digun}Z_kZ_{n d}Z_lZ_m penelitiZ_{n ini}Z_dZ_lZ_{h peneliti}Z_{n deng}Z_{n metode} deskriptif kuZ_ntitZ_tif.SelZ_{in itu, metode y}Z_ng digunZ_kZ_{n p}Z_dZ _penelitiZ_{n ini} Z_dZ_lZ_{h metode} penelitiZ_{n survei deskriptif.Lok}Z_{si peneliti}Z_n dilZ_kukZ_{n di Pojok Burs}Z _{Efek Indonesi}Z _UniversitZ_s BrZ_wijZ_yZ _MZ_lZ_{ng.Objek peneliti}Z_{n ini} Z_dZ_lZ_{h B}Z_nk Umum Milik NegZ_rZ _yZ_{ng dipilih deng}Z_n menggunZ_kZ_{n metode peneliti}Z_{n survei deng}Z_n bZ_tZ_sZ_{n peneliti}Z_{n seb}Z_gZ_{i berikut:}

a. BZ_{nk Umum Milik Neg}Z_rZ _yZ_{ng terd}Z_ftZ_{r di Burs}Z Efek IndonesiZ _selZ_mZ _{periode 2013-2015.}

b. BZ_{nk Umum Milik Neg}Z_rZ _yZ_ng

mempublikZ_sikZ_{n l}Z_porZ_{n keu}Z_ngZ_{n m}Z_upun lZ_porZ_{n t}Z_hunZ_{n y}Z_{ng tel}Z_{h di}Z_{udit sel}Z_mZ _periode 2013-2015.

c. BZ_{nk Umum Milik Neg}Z_rZ _yZ_{ng mel}Z_kukZ_n penilZ_iZ_{n sendiri (self} Z_ssessment) Z_tZ_s pelZ_ksZ_nZZ_{n Good Corpor}Z_{te Govern}Z_{nce (GCG)}

yZ_{ng termu}Z_{t d}Z_lZ_{m l}Z_porZ_{n t}Z_hunZ_{n m}Z_upun yZ_{ng dipublik}Z_sikZ_{n sec}Z_rZ _terpisZ_{h d}Z_{ri l}Z_porZ_n tZ_hunZ_{n sel}Z_mZ _{periode 2013-2015.}

d. BZ_{nk Umum Milik Neg}Z_rZ _yZ_{ng terd}Z_ftZ_{r d}Z_n berZ_dZ _dZ_lZ_{m peng}Z_wZ_sZ_{n Otorit}Z_{s J}Z_sZ KeuZ_ngZ_{n sel}Z_mZ _{periode 2013-2015}

Sumber dZ_tZ _yZ_{ng digun}Z_kZ_{n d}Z_lZ_{m peneliti}Z_n ini Z_dZ_lZ_{h d}Z_tZ _{sekunder.Peneliti}Z_{n ini menggun}Z_kZ_n teknik pengumpulZ_{n d}Z_tZ _melZ_{lui d}Z_tZ _sejZ_rZ_h tertulis yZ_{ng diken}Z_{l deng}Z_{n dokument}Z_{si. L}Z_ngkZ_h Z_nZ_{lisis d}Z_tZ _yZ_{ng digun}Z_kZ_n Z_dZ_lZ_{h seb}Z_gZ_{i berikut:} 1. MengZ_nZ_{lisis l}Z_porZ_{n keu}Z_ngZ_{n y}Z_{ng menj}Z_di objek penelitiZ_{n deng}Z_{n menggun}Z_kZ_{n r}Z_sio keuZ_ngZ_{n, y}Z_itu:

a. RZ_{sio Likuidit}Z_{s diukur deng}Z_{n Lo}Z_{n to} :_ssets

RZ_{tio (L}:_R).

b. RZ_{sio Profit}Z_bilitZ_{s diukur deng}Z_{n Return On} Equity (ROE) dengZ_{n st}Z_ndZ_{r minimum} 5%-12%

c. RZ_{sio Solv}Z_bilitZ_{s diukur deng}Z_{n Prim}Z_ry RZ_{tio deng}Z_{n st}Z_ndZ_{r minimum 3%-6%.}

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d. MenetZ_pkZ_{n h}Z_sil Z_nZ_{lisis m}Z_sing-mZ_sing rZ_{sio keu}Z_ngZ_{n y}Z_{ng tel}Z_{h ditet}Z_pkZ_{n untuk} mengukur tingkZ_{t keseh}Z_tZ_{n B}Z_{nk umum} yZ_{ng menj}Z_{di objek peneliti}Z_n.

2. MengZ_nZ_{lisis keseh}Z_tZ_{n b}Z_{nk deng}Z_n menggunZ_kZ_{n metode RGEC p}Z_dZ _objek penelitiZ_{n y}Z_{ng diukur deng}Z_n:

a. FZ_{ktor Risk Profile y}Z_{ng terdiri d}Z_ri: 1) Non Performing LoZ_{n (NPL)}

2) LoZ_{n to Deposit R}Z_{tio (LDR)}

b. FZ_{ktor Good Corpor}Z_{te Govern}Z_{nce (GCG)}

dZ_{ri h}Z_{sil penil}Z_iZ_{n sendiri (self} Z_ssessment)

BZ_{nk y}Z_{ng menj}Z_{di objek peneliti}Z_n.

c. FZ_{ktor E}Z_{rning diukur deng}Z_n:

1) Return On Investment (RO:₎ 2) Net Interest MZ_{rgin (NIM)}

d. FZ_ktorCZ_pitZ_{l diukur deng}Z_{n C}Z_sh :_deque

RZ_{tio (C}:_R)

e. MenetZ_pkZ_{n h}Z_sil Z_nZ_{lisis m}Z_sing-mZ_sing fZ_{ktor RGEC deng}Z_{n kl}Z_sifikZ_{si peringk}Z_t komposit yZ_{ng tel}Z_{h ditet}Z_pkZ_{n oleh B}Z_nk IndonesiZ _{untuk mengukur tingk}Z_{t keseh}Z_tZ_n BZ_{nk umum y}Z_{ng menj}Z_{di objek peneliti}Z_n. f. MenetZ_pkZ_{n peringk}Z_{t komposit tingk}Z_t

kesehZ_tZ_{n f}Z_{ktor C}Z_pitZ_{l y}Z_{ng diukur} berdZ_sZ_rkZ_{n d}Z_{ri h}Z_sil Z_nZ_lisisCZ_sh :_deque

RZ_{tio (C}:_R).

g. MenetZ_pkZ_{n peringk}Z_{t komposit tingk}Z_t kesehZ_tZ_{n B}Z_{nk sec}Z_rZ _keseluruhZ_{n d}Z_{ri h}Z_sil penilZ_iZ_{n 4 f}Z_{ktor RGEC y}Z_{itu Risk Profile,}

Good CorporZ_{te Govern}Z_{nce (GCG), E}Z_rning,

dZ_{n C}Z_pitZ_l.

h. MembuZ_{t kesimpul}Z_n Z_tZ_{s h}Z_sil pengelompokZ_{n peringk}Z_{t komposit metode} RGEC tingkZ_{t keseh}Z_tZ_{n B}Z_{nk Umum Milik} NegZ_rZ

4. H:_{SIL D}:_{N PEMB}:_H:_S:_N

4.1. PenilZ_iZ_{n Tingk}Z_{t Keseh}Z_tZ_{n B}Z_{nk Umum}

Milik NegZ_rZ _{Periode 2013-2015 deng}Z_n

MenggunZ_kZ_{n R}Z_{sio Keu}Z_ngZ_n

TZ_{bel 1. Ringk}Z_sZ_{n H}Z_sil :_nZ_{lisis R}Z_{sio Keu}Z_ngZ_n BNI

RZsio IndikZtor TZhun

2013 2014 2015

LikuiditZ_{s L}:_{R 64.82% 66.64% 64,12%}

ProfitZ_bilitZ_{s ROE 19.00% 17.75% 11.65%}

SolvZ_bilitZ_s PrimZry

RZ_tio 12.33% 14.65% 15.42%

Sumber: dZ_tZ _diolZ_{h, 2017}

TZ_{bel 2. Ringk}Z_sZ_{n H}Z_sil :_nZ_{lisis R}Z_{sio Keu}Z_ngZ_n BRI RZ_sio IndikZto r TZhun 2013 2014 2015 LikuiditZ_{s L}:_{R 69.37% 61.73% 64.26%}

ProfitZ_bilitZ_{s ROE 26.84% 24.80% 22.46%}

SolvZ_bilitZ_s PrimZry

RZ_tio 12.71% 12.18% 12.88%

Sumber: DZ_tZ _diolZ_{h. 2017}

TZ_{bel 3. Ringk}Z_sZ_{n H}Z_sil :_nZ_{lisis R}Z_{sio Keu}Z_ngZ_n BTN

RZ_{sio Indik}Z_tor TZhun

2013 2014 2015

LikuiditZ_{s L}:_{R 76.59% 80.17% 80.88%}

ProfitZ_bilitZ_{s ROE 13.47% 9.35% 13.35%}

SolvZ_bilitZ_s PrimZry

RZ_tio 8.84% 8.47% 8.07%

Sumber: DZ_tZ _diolZ_{h, 2017}

TZ_{bel 4. Ringk}Z_sZ_{n H}Z_sil :_nZ_{lisis R}Z_{sio Keu}Z_ngZ_n BZ_{nk M}Z_ndiri

RZ_{sio Indik}Z_tor TZhun

2013 2014 2015

LikuiditZ_{s L}:_{R 63.73% 61.18% 64.47%}

ProfitZ_bilitZ_{s ROE 21.21% 19.70% 17.70%}

SolvZ_bilitZ_s PrimZry

RZ_tio 12.11% 12.26% 13.13%

Sumber: DZ_tZ _diolZ_h,2017

BerdZ_sZ_rkZ_{n t}Z_{bel 1, 2, 3 d}Z_{n 4 d}Z_pZ_{t di simpulk}Z_n bZ_hwZ_:

PenilZ_iZ_{n r}Z_{sio likuidit}Z_{s deng}Z_n menggunZ_kZ_{n f}Z_{ktor Lo}Z_{n to} :_{ssets R}Z_{tio (L}:_R) pZ_dZ _{objek peneliti}Z_{n menunjukk}Z_{n b}Z_hwZ _tingkZ_t likuiditZ_{s perus}Z_hZZ_{n m}Z_{sih cukup b}Z_{ik w}Z_lZ_upun nilZ_{i L}:_{R cukup bes}Z_r.BTN Z_dZ_lZ_{h s}Z_tu-sZ_tunyZ BZ_{nk y}Z_{ng memperoleh nil}Z_{i L}:_{R sem}Z_{kin bes}Z_r dZ_lZ_{m w}Z_{ktu tig}Z _tZ_hun.SedZ_ngkZ_{n nil}Z_{i L}:_{R p}Z_dZ BNI, BRI, dZ_{n B}Z_{nk M}Z_{ndiri meng}Z_lZ_{mi fluktu}Z_si.

PenilZ_iZ_{n r}Z_{sio profit}Z_bilitZ_{s deng}Z_n menggunZ_kZ_{n f}Z_{ktor Return On} :_{ssets (RO}:_{) p}Z_dZ objek penelitiZ_{n memperoleh h}Z_{sil y}Z_{ng fluktu}Z_si selZ_mZ _{periode 2013-2015.W}Z_lZ_{upun demiki}Z_{n, nil}Z_i ROE seluruh objek penelitiZ_{n melebihi nil}Z_i minimum ROE yZ_{itu sebes}Z_{r 5%.H}Z_{l ini ber}Z_rti bZ_hwZ _{seluruh objek peneliti}Z_{n memiliki ROE y}Z_ng bZ_{ik sel}Z_mZ _{periode 2013-2015.}

PenilZ_iZ_{n r}Z_{sio solv}Z_bilitZ_{s deng}Z_n menggunZ_kZ_{n prim}Z_{ri r}Z_{tio p}Z_dZ _{objek peneliti}Z_n memperoleh predikZ_{t y}Z_{ng b}Z_ik.HZ_{l ini ditunjukk}Z_n oleh hZ_{sil perhitung}Z_{n prim}Z_{ry r}Z_{tio y}Z_{ng lebih d}Z_ri stZ_ndZ_{r y}Z_{ng tel}Z_{h ditentuk}Z_{n y}Z_{itu 3%-6%.}

Jurnal Administrasi Bisnis (JAB)|Vol. 49 No. 1 Agustus 2017| administrasibisnis.studentjournal.ub.ac.id

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4.2. PenilZ_iZ_{n Tingk}Z_{t Keseh}Z_tZ_{n B}Z_{nk Umum}

Milik NegZ_rZ _{Periode 2013-2015 deng}Z_n

MenggunZ_kZ_{n Metode RGEC}

TZ_{bel 5.Ringk}Z_sZ_{n H}Z_{sil Penil}Z_iZ_{n Tingk}Z_{t Keseh}Z_tZ_n BNI RZsio Indi-kZto r TZ_hun 2013 2014 2015 HZ_sil Perin gkZt HZsil Perin gkZt HZsil Perin gkZt Risk Profile NPL 2.16% 2 1.96% 1 2.67% 2 LDR 88.65 % 3 92.46 % 3 92.14 % 3 GCG GCG - 2 - 2 - 2 EZ_rnin g RO: _{3.13% 1 3.37% 1 2.48% 1} NIM 6.00% 1 6.42% 1 6.38% 1 CZ_pitZ_{l C}:_R 15.09 % 1 16.22 % 1 19.49 % 1 Sumber: dZ_tZ _diolZ_{h, 2017}

TZ_{bel 6. Ringk}Z_sZ_{n H}Z_{sil Penil}Z_iZ_{n Tingk}Z_t KesehZ_tZ_{n BRI} RZ_sio Indi-kZ_to r TZ_hun 2013 2014 2015 HZ_sil Perin gkZt HZsil Perin gkZt HZsil Perin gkZt Risk Profile NPL 1.27% 1 1.26% 1 1.17% 1 LDR 89.30_% 3 82.46_% 3 87.82_% 3 GCG GCG - 1 - 1 - 1 EZ_rning RO: _{4.74% 1 4.32% 1 3.87% 1} NIM 8.71% 1 8.32% 1 8.07% 1 CZ_pitZ_{l C}:_R 16.99 % 1 18.31 % 1 20.59 % 1 Sumber: dZ_tZ _diolZ_{h, 2017}

TZ_{bel 7. Ringk}Z_sZ_{n H}Z_{sil Penil}Z_iZ_{n Tingk}Z_t KesehZ_tZ_{n BTN} RZ_sio Indi-kZ_to r TZ_hun 2013 2014 2015 HZ_sil Perin gkZt HZsil Perin gkZt HZsil Perin gkZt Risk Profile NPL 3,95% 2 3,84% 2 3.29% 2 LDR 104.43 % 4 108.87 % 4 100.02 % 4 GCG GCG - 3 - 2 - 2 EZ_rning RO: _{1.76% 1 1.15% 3 1.61% 1} NIM 5.19% 1 4.41% 1 4.77% 1 CZ_pitZ_{l C}:_{R 15.62% 1} 14.64 % 1 16.97% 1 Sumber: dZ_tZ _diolZ_{h, 2017}

TZ_{bel 8. Ringk}Z_sZ_{n H}Z_{sil Penil}Z_iZ_{n Tingk}Z_t KesehZ_tZ_{n B}Z_{nk M}Z_ndiri RZ_sio Indi-kZ_to r TZ_hun 2013 2014 2015 HZ_sil Pering kZ_t HZsil Pering kZ_t HZsil Pering kZ_t Risk Profile NPL 1.91% 1 2.16% 2 2.62% 2 LDR 91.78 % 3 89.66 % 3 94.27 % 3 GCG GCG - 1 - 1 - 1 EZ_rning RO: _{3.52% 1 3.28% 1 2.99% 1} NIM 5.71% 1 5.72% 1 6.02% 1 CZ_pitZ_{l C}:_R 15.62 % 1 16.13 % 1 17.99 % 1 Sumber: DZ_tZ _diolZ_{h, 2017}

BerdZ_sZ_rkZ_{n t}Z_{bel 5, 6, 7 d}Z_{n 8 d}Z_pZ_{t diket}Z_hui bZ_hwZ_:

PenilZ_iZ_{n f}Z_{ktor risk profile y}Z_ng menggunZ_kZ_{n Non Performing Lo}Z_{n (NPL) p}Z_dZ objek penelitiZ_{n sec}Z_rZ _{umum memperoleh predik}Z_t bZ_{ik. H}Z_{l ini dik}Z_renZ_kZ_{n seluruh objek sel}Z_mZ periode 2013-2015 memperoleh nilZ_{i NPL kur}Z_ng dZ_{ri 5% y}Z_{ng ber}Z_{rti seluruh objek ber}Z_dZ _dZ_lZ_m kondisi yZ_{ng seh}Z_{t. Sed}Z_ngkZ_{n ditinj}Z_{u d}Z_{ri Lo}Z_{n to} Debt RZ_{tio (LDR), objek peneliti}Z_{n y}Z_{itu BNI, BRI,} dZ_{n B}Z_{nk M}Z_{ndiri memperoleh predik}Z_{t cukup b}Z_ik sedZ_ngkZ_{n BTN memperoleh predik}Z_{t kur}Z_{ng b}Z_ik.

PenilZ_iZ_{n f}Z_{ktor Good Corpor}Z_te

GovernZ_{nce (GCG), sec}Z_rZ _keseluruhZ_{n objek} penelitiZ_{n memperoleh predik}Z_{t b}Z_{ik w}Z_lZ_{upun BTN} pZ_dZ _tZ_{hun 2013 memperoleh peringk}Z_{t 3 deng}Z_n predikZ_{t cukup b}Z_{ik. P}Z_dZ _{BRI d}Z_{n B}Z_{nk M}Z_ndiri memperoleh peringkZ_{t 1 deng}Z_{n predik}Z_{t s}Z_ngZ_{t b}Z_ik selZ_mZ _{periode 2013 hingg}Z _2015.SedZ_ngkZ_{n BNI} memperoleh peringkZ_{t 2 deng}Z_{n predik}Z_{t b}Z_ik selZ_mZ _{periode 2013 hingg}Z _2015.

PenilZ_iZ_{n f}Z_{ktor C}Z_pitZ_{l deng}Z_n menggunZ_kZ_{n C}Z_sh :_{deque R}Z_{tio (C}:_{R) p}Z_dZ _objek penelitiZ_{n sec}Z_rZ _{umum menunjukk}Z_{n predik}Z_t sZ_ngZ_{t b}Z_{ik sel}Z_mZ _{periode 2013 hingg}Z ₂₀₁₅ dikZ_renZ_kZ_{n seluruh objek memperoleh h}Z_{sil C}:_R lebih dZ_{ri 12%.}