%A 1711031002 ANTON ALFIAN
%T 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)
%X 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
%C UNIVERSITAS LAMPUNG
%D 2021
%I FAKULTAS EKONOMI DAN BISNIS
%L eprints62735