?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+PERBANDINGAN+TINGKAT+KESEHATAN+BANK+SEBELUM%0D%0ADAN+SESUDAH+PENERAPAN+PSAK+71+DENGAN+MENGGUNAKAN%0D%0APENDEKATAN+RISK+PROFILE%2C+EARNINGS%2C+DAN+CAPITAL%0D%0AStudi+Empiris+Pada+Perusahaan+Perbankan+Konvensional+Yang+Terdaftar+Di%0D%0A%0D%0ABursa+Efek+Indonesia+(BEI)&rft.creator=ANTON+ALFIAN%2C+1711031002&rft.subject=330+Ekonomi&rft.description=Penelitian+ini+bertujuan+untuk+menganalisis+perbedaan+tingkat+kesehatan+bank%0D%0Asebelum+dan+sesudah+penerapan+PSAK+71+dengan+menggunakan+pendekatan+risk%0D%0Aprofile%2C+earnings+dan+capital.+Variabel+dalam+penelitian+ini+diukur+dengan+tiga%0D%0Arasio+berdasarkan+masing-masing+pendekatan.+Pendekatan+risk+profile+diukur%0D%0Adengan+Non+Performing+Loan+(NPL)%2C+earnings+diukur+dengan+Return+On+Asset%0D%0A(ROA)%2C+dan+capital+diukur+dengan+Capital+Adequacy+Ratio+(CAR).+Penelitian+ini%0D%0Adilakukan+terhadap+perusahaan+perbankan+konvensional+yang+terdaftar+di+Bursa%0D%0AEfek+Indonesia+pada+tahun+2020%2C+sampel+penelitian+sebesar+40+perusahanan%0D%0Aperbankan+konvensional.+Hasil+penelitian+membuktikan+bahwa+terdapat+perbedaan%0D%0Ayang+signifikan+pada+earnings+yang+diukur+dengan+Return+On+Asset+(ROA)+dan%0D%0Acapital+yang+diukur+dengan+Capital+Adequacy+Ratio+(CAR).+Namun+tidak+terdapat%0D%0Aperbedaan+yang+signifikan+pada+risk+profile+yang+diukur+dengan+Non+Performing%0D%0ALoan+(NPL).%0D%0AKata+Kunci%3A+PSAK+71%2C+Risk+Profile%2C+Earning%2C+Capital%0D%0AThis+study+aims+to+analyze+differences+in+the+soundness+of+banks+before+and+after%0D%0Athe+application+of+PSAK+71+by+using+a+risk+profile%2C+earnings%2C+and+capital%0D%0Aapproach.+The+variables+in+this+study+were+measured+by+three+ratios+based+on%0D%0Aeach+approach.+The+risk+profile+approach+is+measured+by+Non+Performing+Loan%0D%0A(NPL)%2C+earning+is+measured+by+Return+On+Assets+(ROA)%2C+and+capital+is+measured%0D%0Aby+Capital+Adequacy+Ratio+(CAR).+This+research+was+conducted+on+conventional%0D%0Abanking+companies+listed+on+the+Indonesia+Stock+Exchange+in+2020%2C+the+research%0D%0Asamples+were+40+conventional+banking+companies.+The+results+of+the+study+proved%0D%0Athat+there+were+significant+difference+in+earnings+as+measured+by+Return+On%0D%0AAssets+(ROA)+and+capital+as+measured+by+Capital+Adequacy+Ratio+(CAR).%0D%0AHowever%2C+there+was+no+significant+difference+in+the+risk+profile+as+measured+by%0D%0ANon+Performing+Loans+(NPL).%0D%0AKeywords%3A+PSAK+71%2C+Risk+Profile%2C+Earning%2C+Capital&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2021&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F62735%2F1%2FAnton%2520Alfian_1711031002_Abstrak%2520-%2520anton%2520alfian.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F62735%2F2%2FAnton%2520Alfian_1711031002_Skripsi%2520Full%2520-%2520anton%2520alfian.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F62735%2F3%2FAnton%2520Alfian_1711031002_Skripsi%2520Full%2520-%2520anton%2520alfian.pdf&rft.identifier=++ANTON+ALFIAN%2C+1711031002++(2021)+ANALISIS+PERBANDINGAN+TINGKAT+KESEHATAN+BANK+SEBELUM+DAN+SESUDAH+PENERAPAN+PSAK+71+DENGAN+MENGGUNAKAN+PENDEKATAN+RISK+PROFILE%2C+EARNINGS%2C+DAN+CAPITAL+Studi+Empiris+Pada+Perusahaan+Perbankan+Konvensional+Yang+Terdaftar+Di+Bursa+Efek+Indonesia+(BEI).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F62735%2F