Pengaruh tingkat kesehatan bank terhadap kecurangan pada bank umum konvensional KBMI 1 di Indonesia
Info Katalog
File Repositori
File Jurnal : 00000000000000117855.pdf
Nomor Panggil : 123012011068
Subyek : Fraud;Conventional commercial bank;Bank and banking
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2024
Pembimbing 1 : Harti Budi Yanti
Kata Kunci : bank’s soundness level; fraud; KBMI 1 conventional commercial bank
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
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| 1. | 2024_TS_MAK_123012011068_Halaman-Judul.pdf | 11 | |
| 2. | 2024_TS_MAK_123012011068_Lembar-Pengesahan.pdf | 7 | |
| 3. | 2024_TS_MAK_123012011068_Bab-1-Halaman-Judul.pdf | 1 | |
| 4. | 2024_TS_MAK_123012011068_Bab-2-Tinjauan-Pustaka.pdf |
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| 5. | 2024_TS_MAK_123012011068_Bab-3-Metode-Penelitian.pdf |
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| 6. | 2024_TS_MAK_123012011068_Bab-4-Hasil-Penelitian.pdf |
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| 7. | 2024_TS_MAK_123012011068_Bab-5-Simpulan.pdf | 4 | |
| 8. | 2024_TS_MAK_123012011068_Daftar-Pustaka.pdf | 4 | |
| 9. | 2024_TS_MAK_123012011068_Lampiran.pdf |
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P Penelitian ini bertujuan untuk menguji secara empiris pengaruh Tingkat Kesehatan Bank terhadap kecurangan (fraud) pada Bank Umum Konvensional KBMI 1 di Indonesia. Variabel independen pada penelitian ini adalah Tingkat Kesehatan Bank dengan empat aspek yang meliputi Profil Risiko, Good Corporate Governance (GCG), Rentabilitas dan Permodalan. Profil Risiko terdiri dari risiko kredit dan risiko likuiditas. Risiko kredit diukur dengan menggunakan rasio Non Performing Loan (NPL) dan risiko likuiditas diukur dengan menggunakan rasio Loan to Deposit Ratio (LDR). Aspek GCG diukur denganperingkat komposit GCG berdasarkan Self Assessment bank, aspek Rentabilitas diukur dengan menggunakan rasio Return On Asset (ROA) dan Net Intrest Margin (NIM), aspek permodalan diukur dengan menggunakan rasio Capital Adequency Ratio (CAR). Variabel dependen yang digunakan dalam penelitian ini ialah kecurangan (fraud). Populasi dalam penelitian ini adalah bank yang terdaftar di Bursa Efek Indonesia dan Bank Indonesia dengan klasifikasi Bank Umum Konvensional KBMI 1 yaitu bank dengan modal inti sampai dengan 6 triliun rupiah pada periode 2019-2022. Sampel dipilih menggunakan metode purposive sampling dan diperoleh sampel sebanyak 21 bank dengan 4 periode penelitian. Metode analisis yang digunakan ialah metode analisis regresi berganda.Hasil penelitian menunjukkan bahwa Non Performing Loan (NPL) berpengaruh positif terhadap kecurangan, Return On Asset (ROA) dan Capital Adequency Ratio (CAR) berpengaruh negatif terhadap kecurangan, Loan to Deposit Ratio (LDR), Good Corporate Governance (GCG) dan Net Intrest Margin (NIM) tidak berpengaruh terhadap kecurangan.
T This study aims to empirically examine the effect of Bank’s Soundness Level on fraud in KBMI 1 Conventional Commercial Banks in Indonesia. The independent variable in this study is the Bank’s Soundness Level with four aspects which include Risk Profile, Good Corporate Governance (GCG), Earning and Capital. The Risk Profile consists of credit risk and liquidity risk. Credit risk is measured using the Non Performing Loan (NPL) ratio and liquidity risk is measured using the Loan to Deposit Ratio (LDR). GCG aspect is measured by GCG composite rating based on bank Self Assessment, Earning aspect ismeasured using Return On Asset (ROA) and Net Intrest Margin (NIM) ratio, Capital aspect is measured using Capital Adequency Ratio (CAR) ratio. The dependent variable used in this study is fraud. The population in this study is banks listed on the Indonesia Stock Exchange and Bank Indonesia with the classification of Conventional Commercial Banks KBMI 1, namely banks with core capital of up to 6 trillion rupiah in the 2019-2022 period. Samples were selected using purposive sampling method and obtained samples of 21 banks with 4 research periods. The analysis method used is the multiple regression analysis method. The results showed that Non Performing Loan (NPL) had a positive effect on fraud, Return On Asset (ROA) and Capital Adequency Ratio (CAR) had anegative effect on fraud. Loan to Deposit Ratio (LDR), Good Corporate Governance (GCG) and` Net Intrest Margin (NIM) have no effect on fraud.