title: ANALISIS PERBANDINGAN TINGKAT KESEHATAN BANK SEBELUM  DAN SESUDAH PENERAPAN PSAK 71 DENGAN MENGGUNAKAN  PENDEKATAN RISK PROFILE, EARNINGS, DAN CAPITAL  Studi Empiris Pada Perusahaan Perbankan Konvensional Yang Terdaftar Di    Bursa Efek Indonesia (BEI)
creator: ANTON ALFIAN, 1711031002
subject: 330 Ekonomi
description: Penelitian ini bertujuan untuk menganalisis perbedaan tingkat kesehatan bank  sebelum dan sesudah penerapan PSAK 71 dengan menggunakan pendekatan risk  profile, earnings dan capital. Variabel dalam penelitian ini diukur dengan tiga  rasio berdasarkan masing-masing pendekatan. Pendekatan risk profile diukur  dengan Non Performing Loan (NPL), earnings diukur dengan Return On Asset  (ROA), dan capital diukur dengan Capital Adequacy Ratio (CAR). Penelitian ini  dilakukan terhadap perusahaan perbankan konvensional yang terdaftar di Bursa  Efek Indonesia pada tahun 2020, sampel penelitian sebesar 40 perusahanan  perbankan konvensional. Hasil penelitian membuktikan bahwa terdapat perbedaan  yang signifikan pada earnings yang diukur dengan Return On Asset (ROA) dan  capital yang diukur dengan Capital Adequacy Ratio (CAR). Namun tidak terdapat  perbedaan yang signifikan pada risk profile yang diukur dengan Non Performing  Loan (NPL).  Kata Kunci: PSAK 71, Risk Profile, Earning, Capital  This study aims to analyze differences in the soundness of banks before and after  the application of PSAK 71 by using a risk profile, earnings, and capital  approach. The variables in this study were measured by three ratios based on  each approach. The risk profile approach is measured by Non Performing Loan  (NPL), earning is measured by Return On Assets (ROA), and capital is measured  by Capital Adequacy Ratio (CAR). This research was conducted on conventional  banking companies listed on the Indonesia Stock Exchange in 2020, the research  samples were 40 conventional banking companies. The results of the study proved  that there were significant difference in earnings as measured by Return On  Assets (ROA) and capital as measured by Capital Adequacy Ratio (CAR).  However, there was no significant difference in the risk profile as measured by  Non Performing Loans (NPL).  Keywords: PSAK 71, Risk Profile, Earning, Capital
publisher: FAKULTAS EKONOMI DAN BISNIS
date: 2021
type: Skripsi
type: NonPeerReviewed
format: text
identifier: http://digilib.unila.ac.id/62735/1/Anton%20Alfian_1711031002_Abstrak%20-%20anton%20alfian.pdf
format: text
identifier: http://digilib.unila.ac.id/62735/2/Anton%20Alfian_1711031002_Skripsi%20Full%20-%20anton%20alfian.pdf
format: text
identifier: http://digilib.unila.ac.id/62735/3/Anton%20Alfian_1711031002_Skripsi%20Full%20-%20anton%20alfian.pdf
identifier:   ANTON ALFIAN, 1711031002  (2021) ANALISIS PERBANDINGAN TINGKAT KESEHATAN BANK SEBELUM DAN SESUDAH PENERAPAN PSAK 71 DENGAN MENGGUNAKAN PENDEKATAN RISK PROFILE, EARNINGS, DAN CAPITAL Studi Empiris Pada Perusahaan Perbankan Konvensional Yang Terdaftar Di Bursa Efek Indonesia (BEI).  FAKULTAS EKONOMI DAN BISNIS, UNIVERSITAS LAMPUNG.     
relation: http://digilib.unila.ac.id/62735/