ANALISIS RASIO CAMELTERHADAP PREDIKSI KONDISI BERMASALAH PADA LEMBAGA PERBANKAN PERIODA 2000 – 2002

Jurnal Akuntansi dan Keuangan, Vol 7, No. 2, Nopember 2005
ISSN 1411 - 0288

AUTHOR:
Luciana Spica Almilia, S.E., M.Si.
Winny Herdiningtyas, S.E.

ABSTRACT:

This research has a purpose to provide empirical evident about factors that affect bankruptcy and financial distress of bank. The examined factors on this research are CAMEL financial ratio. The samples consist of 16 banks which had not bankrupt until 2000; 2 banks bankrupt, and 6 banks which had financial distress. The statistic method used to test on the research hypothesis is logit regression. The result show that CAMEL financial ratio had classification power to predict bankruptcy and financial distress banks. This research also indicate that CAR, APB, NPL, PPAPAP, ROA, NIM and BOPO ratios are statistically different for bankrupt or financial distress banks and non bankrupt and non financial distress bank, finally only CAR and BOPO is significant variables in determinant  bankruptcy and financial distress banks.

Keywords: financial distress, bankruptcy, CAMEL financial ratio, logit regression.

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