ANALISIS FINANCIAL DISTRESS PADA PERUSAHAAN PERBANKAN SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA
Abstract
The study was conducted to analyze financial distress at 4 Islamic banks listed on the Indonesia Stock Exchange. The four banks became the population and sample in this study, which consisted of PT. Bank Syariah Indonesia Tbk (BRIS), PT. Bank Aladin Syariah Tbk (BANK), PT. Bank BTPN Syariah Tbk (BTPS) and PT. Bank Panin Dubai Syariah Tbk (PNBS). The data used is secondary data from the Financial Services Authority website for 2016-2021. The data analysis technique uses financial distress analysis with the Springate model. The research results obtained that only PT. Bank Syariah Indonesia Tbk (BRIS) for 2016-2021 is in good condition. PT. Bank Aladin Syariah Tbk (BANK) in 2016, 2018 and 2021 with results of S < 0.861 so that it can be declared unhealthy or experiencing financial difficulties. Likewise with PT. Bank BTPN Syariah Tbk (BTPS) also experienced financial difficulties in 2018 and 2018 with an S value <0.862. Then PT. Bank Panin Dubai Syariah Tbk (PNBS) in 2017 and 2021 also obtained an S value <0.862. This is because the Bank obtains a negative profit value or suffers a loss.
References
Awal, S. (2022). 4 Saham Bank Syariah Di Bursa Efek Indonesia. Retrieved October 30, 2022, from Stockbit website: https://snips.stockbit.com/investasi/saham-bank-syariah
Brigham, E. F. J. F. H. (2014). Dasar-dasar Manajemen Keuangan. Jakarta: Salemba Empat.
Carolina, V; Elyzabet, I. M. D. P. (2017). nalisis Rasio Keuangan untuk Memprediksi Kondisi Financial Distress (Studi Empirir pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2014-2017). Jurnal Akuntansi Maranatha, 9(2).
Fahmiwati, N., Luhgiatno, L; Widaryanti, W. (2017). Analisis Pengaruh Rasio Keuangan Terhadap Financial Distress (Studi Kasus pada Perusahaan Sektor Perdagangan Eceran di Bursa Efek Indonesia Periode 2012-2015). Jurnal Akuntansi & 2Bisnis, 3(1).
Hartono, J. (2016). Teori Portofolio dan Analisis Investasi. Yogyakarta: BPFE.
Platt, H. D. P. M. . (2018). Predicting Corporate Financial Distress: Reflections on Choice-Based Sample Bias. Journal of Economics and Finance, 26(2).
Putri, A. R. (2021). Analisis Springate (S-Score) sebagai Alat untuk Memprediksi Financial distress PT Smartfren Telecom, Tbk Periode tahun 2016-2019. Jurnal Ilmiah Mahasiswa Akuntansi, 1(2).
Rahayu, S. (2016). Pengaruh Opini Audit Tahun Sebelumnya, Pertumbuhan Perusahaan, Leverage dan Reputasi Auditor Terhadap Penerimaan Opini Going Concern. Prosiding Pesat.
Rahmat. (2018). Analisis Faktor-faktor yang Mempengaruhi Financial Distress. Jurnal Ekonomi Dan Bisnis, 2(2).
Sembiring, S. ; (2015). Bankruptcy Prediction Analysis of Manufacturing Companies Listed in Indonesia Stock Exchange. Internasional Journal of Economics and Financial, 5, 354–359.
Sudana, I. M. (2017). Manajemen Keuangan Teori dan Praktik. Malang: Airlangga University Press.
Sugiyono. (2011). Statistika untuk Penelitian. Bandung: Alfabeta.
Suharsimi, A. (2010). Prosedur Penelitian Edisi Revisi. Yogyakarta: Rineka Cipta.
Copyright (c) 2022 muhammad zulkarnain
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Authors who submit a manuscript understand that if the manuscript is accepted for publication, the copyright of the article shall be assigned to Jurnal Penelitian Ekonomi Akuntansi (JENSI) and the publisher of the journal.
Jurnal Penelitian Ekonomi Akuntansi (JENSI) is an Open Access journal under Creative Commons Attribution-ShareAlike4.0 International License (CC BY-SA 4.0). This license was developed to facilitate open access namely, free immediate access to, and unrestricted reuse of, original works of all types. Under this license, anyone may copy, distribute or reuse these articles, as long as the author and original source are properly cited.