• Tidak ada hasil yang ditemukan

DETERMINANT OF IMPAIRMENT LOAN LOSSES

N/A
N/A
Nguyễn Gia Hào

Academic year: 2023

Membagikan "DETERMINANT OF IMPAIRMENT LOAN LOSSES"

Copied!
4
0
0

Teks penuh

(1)

DETERMINANT OF IMPAIRMENT LOAN LOSSES: Page 98 of 114 THE CASE OF INDONESIAN COMMERCIAL BANKING:

PERIOD 2009-2015

Ronald Halomoan

REFERENCE

Arthana, Ida Bagus., and Noviari, Naniek.,” Analysis Calculation Impairment of Loan Losses PT BANK SINAR HARAPAN BALI In 2011,” E-Journal Akutansi Universitas Udayana 8.2 pp.102-117, 2014.

Aviliani., Siregar H., Maulana, Tubagus N.A., And Hasanah H., “The Impact of Macroeconomic Condition on The Bank’s Performance in Indonesia.” Bulletin of Monetary Economics and Banking, Vol.17, No.4, April 2015.

Abeysinghe, T. (2001, Maret 13). Estimation of direct and indirect impact of oil price on growth. Economics Letters, 73, 147-153. Maret 6, 2010.

Ayomi, S., and Hermanto, B., “Systemic Risk and Financial Linkages Measurement in The Indonesian Banking.” Bulletin of Monetary, Economics and Banking, October 2013.

Baer, T., Mehta, A., Samandari, H., “The Use of Economic Capital in Performance Management for Banks : a Perspective.” McKinsey Working Papers on Risk , No.24, January 2011.

Baum, C. F., M. Caglayan & N. Ozkan (2008, November 18). The second moments matter: The impact of macroeconomic uncertainty on the allocation of loanable funds.

Economics Letters, 102, 87-89. Maret 6, 2010. http://www.sciencedirect.com/science Bandyopadhyay, A., Singh, P.,“Estimating Recovery Rates on Bank’s Historical Loan Loss Data.” MPRA Paper No. 9525, National Institute of Bank Management, July 2008.

BASEL Committee on Banking Supervision, “Guidance on Accounting for Expected Credit Losses.” Consultative Documents BCBS, February 2015.

Beatty, A. and S. Liao.,“Regulatory capital ratios, loan loss provisioning and procyclicality.” Journal of Accounting and Economics 52, 1-20, 2011.

Berger, Allen N. and Christa Bouwman,. “How Does Capital Affect Bank Performance During Financial Crises?” Journal of Financial Economics109:146–176, 2013.

Bushman, Robert M., Williams, Christoper D., “Delayed Expected Loss Recognition and the Risk Profile of Banks.” Journal of Accounting Research 53 (3): 511-554, 2015.

BPS. (berbagai tahun penerbitan). Indikator Ekonomi. Jakarta : Badan Pusat Statistik.

BPS. (n. Konsep Produk Domestik Bruto. Januari 31, 2010.

Chen, S. S. & H. C. Chen., Oil prices and real exchange rates. Energy Economics, 29, 390-404. http://www.sciencedirect.com/science, Agustus 2006.

(2)

DETERMINANT OF IMPAIRMENT LOAN LOSSES: Page 99 of 114 THE CASE OF INDONESIAN COMMERCIAL BANKING:

PERIOD 2009-2015

Ronald Halomoan

Curak, Marijana., Pepur, Sadra., and Poposki, Klime., “Determinants of Non- Performing Loans – evidance from Southern European Banking Systems.” Bank and Bank Systems, Vol. 8 Issue 1, 2013

Dinh, Minh T.H., Mullineux, Andrew W., and Muriu, Peter., “Macroeconomic Factors Influencing UK Household Loan Losses.” Journal of Financial Regulation and Compliance, Vol.20 No.4 pp.385-401, 2012.

ESDM, Kementerian Energi dan Sumber Daya Mineral, http://esdm.go.id/publikasi/harga-minyak-mentah-indonesia-icp.html, 2009.

Espinoza, R. and Prasad., “A Non-performing Loans in the GCC Banking System and their Macroeconomic Effect,” IMF Working Paper, No. 10/224. 8, 2010.

Febriati, Ekaputri Ciptani., “Analysis Of PSAK 55 Implementation For Impairment Of Loan Losses,” Journal EMBA Vol.1 No.3 pp. 207-217, Juni 2013.

Gujarati, D.N, “Basic Econometrics 4th Edition McGraw Hill,” United States Military Academy, West Point, 2003

Harris, Trevor., Khan, Urooj., and Nissim, Doron., “The Expected Rate of Credit Losses on Banks’ Loan Portofolios.” Colombia Business School, January 2013.

Hasan, I., Wall, L.D., @Determinants of the loan loss allowance: some cross-country comparison.” The Financial Review, 39(1), 129-152, 2003.

Morris, Garrett., Bogan, Emily., “Impaired and Impairment: Is There A Diffrence”

Management Consultant Sage Works, July 2015.

Indonesia Banking Survey, PWC, May 2015.

Klien, Nir., “Non-Performing Loans in CESEE: Determinants and Impact on Macroeconomic Performance.” International Monetary Fund Working Paper European Department, March 2013.

Koivu, T., “Has the Chinese economy become more sensitive to interest rates? Studying Credit Demand in China.” China Economic Review, 20, 455-470. Maret 6, 2010.

http://www.sciencedirect.com/science, Maret 2008.

Madura, J., International Corporate Finance: International Student Version, 10th Edition, South Western Cengage Learning.

Madura, J., Manajemen Keuangan Internasional (Edisi Keempat) (Emil Salim & Yati Sumiharti, Translator). Jakarta, 2000.

(3)

DETERMINANT OF IMPAIRMENT LOAN LOSSES: Page 100 of 114 THE CASE OF INDONESIAN COMMERCIAL BANKING:

PERIOD 2009-2015

Ronald Halomoan

Manolache, Angela., “Loan Impairment Modeling according to IAS 39 by using BASEL II Parameters,” Risk Advisory Services KPMG Romania, April 2007

Messai, Ahlem S., Jouini, Fathi., “Micro and Macro Determinants of Non-Performing Loans,” International Journal of Economics and Financial Issues Vol.3, No.4 pp.852- 860, 2013.

Mishkin, F. S., and S. G. Eakins., “Financial markets and Intitutions (6th Editon).”

Boston: Pearson Prentice and Hill.

Nkusu, M., “Nonperforming Loans and Macro financial Vulnerabilities in Advanced Economies”, IMF Working Paper WP/11/161, 2011.

Nugraha, R. A., Respon suku bunga dan kredit bank di Bali terhadap kebijakan moneter bank Indonesia, September 2007.

Otoritas Jasa Keuangan, “Statistik Perbankan Indonesia 2009 – 2015.” www.bi.go.id, 2015.

Peraturan Bank Indonesia, “Penilaian Kualiatas Aset Bank Umum.” PBI Nomer 14/15/PBI/2012, 2012.

Pesola, J., “Financial fragility, Macroeconomic Shocks and Banks Loan Losses:

Evidence from Europe.” Bank of Finland Research Discussion Papers No.15, 2007 Susanti , Luh Rahmi., “Analysis of Effect of Macroeconomic Variables on the Growth of Commercial Loans banks in Indonesia period 2002-2009,” University of Indonesia Thesis, June 2010.

Sekaran, Uma., and Bougie, Roger., “Research Methods for Business : A Skill- Building Approach Sixth Edition.” John Wiley & Sons Ltd, 2013

Simons, D., and Rolwes, F., “Macroeconomic Default Modelling and Stress Testing.”

February 2008.

Susanti, Luh Rahmi., “Analisa Pengaruh Variable Makroekonomi Terhadap Pertumbuhan Kredit Pada bank Umum Di Indonesia Periode Tahun 2002 – 2009”, FEUI, 2010.

Tabak, Benjamin M., Cajueiro, Daniel O., and Luduvice, A., “ Modelling Default Probabilities: The Case of Brazil.” Working Paper Series No.232 pp. 1-43, Jan 2011.

Thornton, Grant., “Profit from losses: 4 ways bank can use ALLL data to improve operations and boost earinings.” Grant Thornton LLP Publication, 2014.

(4)

DETERMINANT OF IMPAIRMENT LOAN LOSSES: Page 101 of 114 THE CASE OF INDONESIAN COMMERCIAL BANKING:

PERIOD 2009-2015

Ronald Halomoan

Volk, M., “Estimating of Probability of Default and Comparing it To Credit Rating Classification By Banks.” Bank Slovenia Working Papers Published in Economic and Business Review, 2014.

Wikinvest Website, “Macroeconomic Factors in Brazil Could Reduce Expected Returns on Our Brazilian Investments and Potentially Lead to Impairment Charges”, http://www.wikinvest.com/stock/Portugal_Telecom_SGPS,_S.A_._%28PT%29/Macro economic_Factors_Brazil_Reduce_Expected_Returns_Brazilian_Investments, March 2007.

Yuminata, D., Adamanti J., Helmi, A.,”The Possibility Study of Implementation Dynamic Provisioning Policy in Indonesia,” Bank Indonesia Working Papers, December 2013.

Referensi

Dokumen terkait

I would like to thank you and your officers for acknowledging and reporting upon the significant work the Department of Home Affairs the Department and Australian Border Force ABF has

Characteristics of East Nusa Tenggara Station TVRI Employees Based on Staffing Status No Staffing Status Amount Percentage 1 Civil Servants 65 71% 2 Non-Civil Servants 27 29% 3