Witurachrmi, Sri and Drs. Ubud Salim, M.A. and Drs. Iwan Triyutvono, Ak., M.Ec.JPh.D. (2000) Analisis Kinerja Keuangan Bank Perkreditan Rakyat di Karesidenan Surakarta. Magister thesis, Universitas Brawijaya.
Abstract
Tujuan penelitian untuk mengetahui kinerja keuangan BPR di wilayah Karesidenan Surakarta dan apakah BPR berbentuk Perusahaan Daerah (PD) mempunyai kinerja yang lebih baik dari BPR yang berbentuk Perseroan Terbatas (PT) serta menjelaskan kontribusi variabel bebas yaitu rasio CAMEL (Capital, Assets, Management, Earning, Liquidity) baik secara simultan maupun secara parsial terhadap variabel terikat (Kinerja Keuangan BPR), juga ingin mengetahui variabel bebas yang dominan berkontribusi terhadap variabel terikat. Hipotesis pertama diduga BPR di wilayah Karesidenan Surakarta mempunyai kinerja keuangan baik, hipotesis kedua diduga BPR berbentuk PD mempunyai kinerja yang lebih baik daripada BPR yang berbentuk PT, hipotesis ketiga diduga rasio CAMEL mempunyai kontribusi yang signifikan dalam membedakan kategori kinerja keuangan. BPR, hipotesis keempat diduga rasio aktiva produktif yang diklasifikasikan terhadap aktiva produktif dan rasio manajemen umum dan manajemen resiko berkontribusi dominan terhadap kinerja keuangan BPR. Populasi sejumlah 101 BPR, sampel sejumlah 50 BPR ditetapkan dengan rumus Husen Umar (1999) dengan e = 0,1; sampling menggunakan kombinasi Area sampling, Cluster sampling dan Proporsional random sampling. Data variabel bebas dan variabel terikat adalah data sekunder dari Bank Indonesia yang diperoleh dengan tehnik dokumentasi. Untuk membuktikan hipotesis yang pertama dan kedua digunakan Analisis Statistik Deskriptif dengan Tabulasi Silang dan analisis Model CAMEL dari BI, sedangkan untuk membuktikan hipotesis ketiga dan keempat digunakan Model Analisis DiskriminandimanaujiFdanuji t digunakan a = 0,05. Hasil penelitian menunjukkan bahwa BPR di wilayah Karesidenan Surakarta mempunyai kinerja keuangan baik; BPR PD mempunyai kinerja yang lebih baik dari pada BPR PT; variabel bebas secara simultan mempunyai kontribusi yang signifikan terhadap variabel terikat, secara parsial rasio likuiditas (rasio kredit terhadap dana yang diterima) tidak signifikan, model persamaan Diskriminan Z = -3,470 + 0,007 XI1-0,063 X21- 0,007 X22 + 0,049 X31 + 0,005 X41-0,003 X42 + 0,004 X51 + 0,020 X52. Hasil klasifikasi kategori kinerja keuangan BPR akurat, hasil uji MDA stabil, variabel bebas yang dominan adalah rasio Assets (rasio aktiva produktif yang diklasifikasikan terhadap aktiva produktif) dan rasio manajemen umum & manajemen resiko. Direkomendasikan kepada Manajemen BPR dalam rangka meningkatkan kinerja keuangan perlu memperhatikan variabel yang dominan disamping juga variabel yang tidak signifikan, hal ini penting untuk dipertimbangkan dalam pengambilan keputusan penetapan strategi keuangan.
English Abstract
The aim of this study area (1) to describe about a financial performance of BPR in Surakarta , (2) whether the BPR in the Regional Corporation (PD) from has a better financial performance than BPR in the Incorporated one (PT), (3) to explain the contribution of independen variable, that is a ratio of CAMEL (Capital, Assets, Management, Earning and Liquidity), to dependent variable (Financial Performance of BPR) both simultaneously and partially, (4) to know the contribution of dominantly independent variable to dependent variable. The study confirmed these four hypotheses : first BPR in Surakarta area has a good financial performance. Second, the BPR in the PD form has a better financial performance than the BPR in the Incorporated one (PT). Third, a ratio of CAMEL , has a significant contribution to classify the categories of the financial performance of the BPR. Fourth, a ratio of the Assets (ratio of productive assets classified into the productive assets), public management, and the risk of management give a contribution to the financial performance of the BPR. The population of the study was 101 BPR and the sample was 50 BPR calculated with the Husen Umar’s (1999) formula with e = 0,1. The study used combined ,area, cluster,proportional random sampling. The data of independent and dependent variables were simply considered as the secondary data from the Indonesian Bank obtained with documentation technique. A Descriptive Statistic Analysis was used to prove the fisrt and second hypotesis while a model of Descriminatory Analysis was used to prove the third and fourth hypotesis in which the tests of F and t were applied with a = 0,05. The result of this study indicated that the BPR in Surakarta had a good financial performance. The BPR in the PD form had a better financial performance than the BPR in the corporate one (PT).. Simultaneously the independent variables gave a significant contribution to the dependent variables, but partially a ratio of liquidity was insignificant, the model of the equality of Discrimination Z = -3,470 + 0 * 007 X„- 0,063X2,-0,007 X22 + 0,049X31 +0,005 X4 ) - 0,003 X42 +0,004 X5| +0,020 X52.The result of classifying categories of the financial performance of the BPR were considered as accurate, those of MDA were considered as stable, the dominantly independent variable was a ratio of the Asset (ratio of the productive asset classified into the productive asset) and public manajement and the risk of management. It is suggested to the BPR Management in terms of improving the financial performance that is necessary to draw attention to dominant and insignificant variables. This is essential to consider in terms of decision making to establish a financial strategy.
Item Type: | Thesis (Magister) |
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Identification Number: | 04200003 |
Divisions: | S2/S3 > Magister Ilmu Administrasi Publik, Fakultas Ilmu Administrasi |
Depositing User: | S Sucipto |
Date Deposited: | 26 Nov 2024 02:45 |
Last Modified: | 26 Nov 2024 02:45 |
URI: | http://repository.ub.ac.id/id/eprint/232995 |
Text
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