PENGARUH AKTIVITAS OFF BALANCE SHEET TERHADAP KINERJA BANK BUMN INDONESIA

Article Sidebar

PDF
Issue
Vol. 3 No. 2 (2019): April
Published: May 1, 2019

Main Article Content

Reynaldi Ramadhana Iman
Telkom University
Tieka Trikartika Gustyana
Universitas Telkom

Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh signifikan dari aktivitas OBS yang diwakili dengan derivatif terhadap kinerja bank Badan Usaha Milik Negara (BUMN) diwakili oleh ROE. Jenis penelitian yang digunakan dalam penelitian ini adalah kuantitatif, dengan populasi yang digunakan adalah perusahaan perbankan milik BUMN yang terdaftar pada Bursa Efek Indonesia pada periode 2010-2017.Metode analisis dalam penelitian ini menggunakan metode regresi data panel dan uji t. Dengan Teknik sampling yang digunakan dalam penelitian ini yaitu purposive sampling, sampel yang diperoleh sebanyak 4 sampel perbankan BUMN periode 2010-2017. Hasil dari penelitian ini menyatakan bahwa aktivitas OBS berpengaruh negatif dan tidak signifikan terhadap kinerja keuangan bank BUMN yang terdaftar di Bursa Efek Indonesia periode 2010-2017.

Article Details

Section
Artikel

Authors who publish their articles in Jurnal Sistem Informasi, Keuangan, Auditing & Perpajakan (SIKAP) agree to the following terms:

(1) Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 Internasional (CC BY-SA 4.0) that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.

(2) Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.

(3) The author is permitted and encouraged to post his/her work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of the published work (See The Effect of Open Access).


This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

References

Aktan, b., chan, s., dan evrim-mandaci, p. (2013). “Off-balance sheet activities impact on commercial banks performance : an emerging market”, ECONOMIC RESERACH, 2013 Volume 26(3): 117-132.

Allen, Jason, 2005. “Non-interest income and U.S. bank stock returns”. Working Paper, Queen’s University.

Arena, M. (2005). Bank Failures and Bank Fundamentals: A Comparative Analysis of Latin America and East Asia during the Nineties using Bank-Level Data. Canada, Working Paper 2005-19.

Bank Indonesia. 2013. Kamus. https://www.bi.go.id/id/Kamus.aspx. 20 Januari 2018

Basuki, A. tri, dan Prawoto, N. (2016). Analisis Regresi dalam Penelitian Ekonomi dan Bisnis: Dilengkapi Aplikasi SPSS dan Eviews. PT RAJAGRAFINDO PERSADA.

Berger, A. N., dan Bouwman, C. H. S. (2013). “How does capital affect bank performance during financial crises ?”, Journal of Financial Economics, 109(1), 146–176. https://doi.org/10.1016/j.jfineco.2013.02.008.

Brigham, dan Houston. (2010). Dasar-dasar Manajemen Keuangan (11th ed.). Jakarta: Salemba Empat.

Calmes, C., dan Théoret, R. (2010). “The impact of off-balance-sheet activities on banks returns : An application of the ARCH-M to Canadian data. Journal of BankingandFinance”, Journal of Banking dan Finance 34 (2010) 1719–1728.

Chaudhry M K (1994), “Commercial Bank’s Off-Balance Sheet Activities and Their Relationship with Market-Based Risk Measures”, 4th AFIR International Colloquium, Orlando, pp. 1241-1274.

Davis, E. P., dan Tuori, K. (2000). The Changing Structure Of Banks ’ Income – An Empirical Investigation, Brunel University Working Paper No. 00-11.

Fahmi, I. (2014). Bank dan Lembaga Keuangan Lainnya Teori dan Aplikasi. (Murkhana, Ed.). Alfabeta.

Golin, J., dan Delhaise, P. (2013). The Bank Credit Analysis Handbook (Second). Published by John Wiley dan Sons Singapore Pte. Ltd.

Karim, M. Z. A., dan Chan, S. (2007). “Off-Balance Sheet Activities and Performance of Commercial Banks in Malaysia.”, The ICFAİ Journal of Financial Economics, 5 (4), (2007): 67-80.

Kashian, R. D., Tao, R., Kashian, R. D., dan Tao, R. (2014). “Off-balance sheet activities and community bank performance”, Journal of Economic Studies, Vol. 41 Issue: 6, pp.789-807, https://doi.org/10.1108/JES-01-2013-0010.

Kasmir. (2011). Bank dan Lembaga Keuangan Lainnya. PT RajaGrafindo Persada.

Keown, A. J., Martin, J. D., Petty, J. W., dan JR, D. F. S. (2008). Manajemen Keuangan. PT Macanan Jaya Cemerlang.

Lewis, M. (1987). “Off-Balance Sheet Activities and Financial Innovation in Banking”, Banca Nazionale del Lavoro Quarterly Review, 166, 387-410

Lieu, P., Yeh, T., dan Chiu, Y. (n.d.). “Off-balance sheet activities and cost inefficiency in Taiwan’s Banks”, The Service Industries Journal, Vol.25, No.7, October 2005, pp.925–944 (November 2014), 37–41.

Lozano-Vivas, A., dan Pasiouras, F. (2011). “Bank productivity change and off-balance-sheet activities across different levels of economic development”, Journal of Financial Services Research, Springer;Western Finance Association, vol. 46(3), pages 271-294, December.

Prihadi, T. (2010). Analisis Laporan Keuangan. Jakarta: PPM.

Priyatno, D. (2017). Panduan Praktis Olah Data menggunakan SPSS. (R. I. Utami, Ed.). ANDI.

Saunders, A., dan Cornett, M. M. (2014). Financial Institutions Management: A Risk Management Approach. McGraw-Hill Education.

Saxunova, D. (2015). “Off-balance-sheet-financing and its Impact on Reported Earnings of Slovak Banks”, SDM Institute for Management

Development, 2012. - nestr. [20 s.] [CD-ROM]. - ISBN 978-81-922146-2-7[Emerging Trends in Finance dan Accounting. International Conference. Mysore, 3-4.8. 2012].

Siamat, D. (2005). Manajemen Lembaga Keuangan Kebijakan Moneter dan Perbankan (Fifth). Fakultas Ekonomi Universitas Indonesia.

Stice, E. K., Stice, J. D., dan Skousen, K. F. (2009). Akuntansi Keuangan (16th ed.). Salemba Empat.

Stiroh, K. J (2002). “Diversification in Banking Is Noninterest Income the Answer ?”, Article in Journal of money credit and banking 36(5):853-82 • October 2004.

Suprihatin, N. S., dan Mansur, H. M. (2016). “Pengaruh Rasio Keuangan Dan Reputasi Underwriter Terhadap Financial Distress Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2005-2008, Volume 3(1)”, Jurnal Akuntansi. Vol. 3. No.1 Januari 2016.

Tandelilin, E. (2017). Pasar Modal Manajemen Portofolio dan Investasi. PT KANISIUS.

Ye, k. (2015). “Off-balance sheet activities and bank risks: an investigation of the listed commercial banks in china (1999–2013)”, Annals of Financial Economics Vol. 10, No. 1 (June 2015) 1550004 (21 pages).