Analisis Kesehatan Bank KBMI 4 Berdasarkan Capital, Asset, Earning, dan Liquidity 2019 – 2023

Published: Jun 10, 2025

Abstract:

Purpose: The influence of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Operational Costs and Operational Income (OCOI), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR) on the Profitability Ratio (ROA) in Bank Groups based on Core Capital (KBMI) 4 from 2019 to 2023.

Methodology/approach: Quantitative research approach was used. The type of data used in this study is secondary data, with a population consisting of the Bank Group Based on Core Capital (KBMI) 4 listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023.

Results/findings: The results of this study indicate that the Capital Adequacy Ratio (CAR) has a positive effect on Return On Assets (ROA), Operating Costs Operating Income (OCOI) has a negative effect on Return On Assets (ROA), Net Interest Margin (NIM) has a positive effect on Return On Assets (ROA), Loan to Deposit Ratio (LDR) has a positive effect on Return On Assets (ROA), on the other hand Non Performing Loan (NPL) has no effect on Return On Assets (R OA).

Conclusions: This study finds that CAR, NIM, and LDR positively and significantly affect ROA, whereas BOPO has a negative and significant impact. The NPL showed no significant effect. Overall, 96% of the ROA variation in KBMI 4 banks from 2019 to 2023 is explained by these financial variables, highlighting their strong influence on profitability during economic uncertainty.

Limitations: This study is limited to the financial performance ratios used, and the results provided are focused on KBMI 4 banking companies in Indonesia only.

Contribution: This study can be used as a literature reference for further research, especially research on the influence of bank health levels on profitability (ROA) Bank Groups based on Core Capital (KBMI) 4 in Indonesia.

Keywords:
1. Bank Groups based on Core Capital (KBMI) 4
2. Banking Health Level
3. Financial Performance
4. Profitability
Authors:
1 . Junika Cahya Gumilang
2 . Afni Sirait
3 . Sriyono Sriyono
4 . Zuhrohtun Zuhrohtun
5 . Marita Marita
How to Cite
Gumilang, J. C., Sirait, A., Sriyono, S., Zuhrohtun, Z., & Marita, M. (2025). Analisis Kesehatan Bank KBMI 4 Berdasarkan Capital, Asset, Earning, dan Liquidity 2019 – 2023. Jurnal Akuntansi, Keuangan, Dan Manajemen, 6(3), 669–687. https://doi.org/10.35912/jakman.v6i3.4229

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References

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  2. Aasih setyaningsih, maftukhin, dan yenny erniwati. (2023). No Title????. Nucl. Phys., 13(1), 104–116.
  3. Bagus Dwi Budiman. (2023). Pengaruh Risiko Perbankan, Kebijakan Moneter, Dan Inflasi Terhadap Profitabilitas Bank Kbmi. Contemporary Studies in Economic, Finance and Banking, 2(3), 481–491. Https://doi.org/10.21776/csefb.2023.02.3.11
  4. Bank Indonesia. (2020). Indonesia Economic Report 2020. Bersinergi Membangun Optimisme Pemulihan Ekonomi, 24. Https://www.bi.go.id/id/publikasi/laporan-tahunan/perekonomian/Documents/9_LPI2020.pdf
  5. BI. (2020). Laporan Profil Industri Perbankan Triwulan IV 2020. 6.
  6. Damayanti, A. D. (2024). Pengaruh CAR, BOPO, NPL, LDR Terhadap ROA. 15(1), 37–48. Https://doi.org/10.55606/jumia.v2i4.3320
  7. Dewi, E. wahyu hestya budianto & N. D. tetria. (2022). Pemetaan Penelitian Rasio Capital Adequacy Ratio ( CAR ) pada Perbankan Syariah dan Konvensional?: Studi Bibliometrik VOSviewer dan Literature Review. 4(3), 32–53. Https://doi.org/10.28932/jafta.v4i2.7650
  8. Hanafi, M. R. (2020). Ketentuan Administrasi Perbankan Syariah.
  9. Juliyanti, W. (2023). Literature Review?: Perkembangan dan Kinerja Bank Umum Syariah di Indonesia Tahun 2014-2023 ( Literature Review?: Development and Performance of Sharia Commercial Banks in Indonesia 2014-2023 ). 5(1), 81–97. Https://doi.org/https://doi.org/10.35912/jakman.v5i1.2917
  10. Meirawati, E., Hamzah, R. S., Gozali, E. O. D., Azzahra, A., & Chulim, F. R. (2024). Analisis Kebijakan Dividen melalui Indikator Sektor Perbankan di 5 Negara ASEAN. Jurnal Akuntansi, Keuangan, Dan Manajemen, 5(3), 249–263. Https://doi.org/10.35912/jakman.v5i3.3115
  11. Nasution, M. H. A. (2024). Pengaruh Net Interest Margin dan Non Performing Loan Terhadap Loan To Deposit Ratio Pada Perusahaan Perbankan Konvensional yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023. Socius: Jurnal Penelitian Ilmu-Ilmu Sosial, 1(6), 343–346. Https://doi.org/10.5281/zenodo.10671602
  12. OJK. (2016). POJK No 11 Tentang Konversi KPMM. Ojk.Go.Id, 1–82.
  13. OJK. (2020a). Intermediasi Sektor Jasa Keuangan Pasar Modal Profil Risiko Lembaga Jasa Keuangan. 2020.
  14. OJK. (2020b). Kebijakan Stimulus OJK pada Sektor Jasa Keuangan Antisipasi Dampak Virus Corona. Ojk.Go.Id, 669.
  15. Otoritas Jasa Keuangan. (2021). Peraturan Otoritas Jasa Keuangan Nomor 12/POJK.03/2021. Peraturan OJK Nomor 48/POJK.03/2020, 53(9), 1689–1699.
  16. Pradnyawati, S. O. (2024). Faktor Determinan Kinerja Keuangan pada Return Saham (Studi Kasus pada Perusahaan Perbankan di Indonesia). Jurnal Akuntansi, Keuangan, Dan Manajemen, 5(2), 121–132. Https://doi.org/10.35912/jakman.v5i2.1312
  17. Ridho, A. A., & Aprilia, R. K. (2024). Analisis rasio kesehatan keuangan perbankan terhadap kinerja keuangan. 13(30), 1–14.
  18. Shabir, M., Jiang, P., Wang, W., & I??k, Ö. (2023). COVID-19 pandemic impact on banking sector: A cross-country analysis. Journal of Multinational Financial Management, 67(January). Https://doi.org/10.1016/j.mulfin.2023.100784
  19. Siagian, S. (2020). Faktor-Faktor Mempengaruhi N(Npl) Don Perforning Loan I Industri Perbankan Indonesia. Jurnal Ecodemica: Jurnal Ekonomi, Manajemen, Dan Bisnis, 4(2), 364–373. Https://doi.org/10.31294/jeco.v4i2.8702
  20. Soeharjoto, S., Hariyanti, D., Ekonomi dan Bisnis, F., & Trisakti, U. (2019). Pengaruh makro ekonomi dan fundamental perusahaan terhadap kinerja perbankan syariah di Indonesia (The influence of macroeconomic and company fundamentals on sharia banking performance in Indonesia). JAKMAN, 1(1), 1–8. Https://doi.org/10.35912/jakman.v5i2.1312
  21. Sofianingsih, R., & Bahtiar Fitanto. (2022). Pengaruh Diversifikasi Pendapatan, Bopo Dan Carterhadap Profitabilitas Perbankan Selama Pandemi Covid-19. Contemporary Studies in Economic, Finance and Banking, 1(2), 333–344. Https://doi.org/10.21776/csefb.2022.01.2.13
  22. Subrini, Hamidi, M., Adrianto, F., & Hidayat, T. (2024). Analisa Dampak Rasio Keuangan Perbankan Terhadap Profitabilitas Bank Berdasarkan Modal Inti (Kbmi) Pada Kelompok Bank Di Indonesia. Journal Publicuho, 7(1), 324–335. Https://doi.org/10.35817/publicuho.v7i1.364
  23. Sugiyono, M. . (2020). Metode Penelitian Kualitatif. Untuk Penelitian yang Bersifat Eksploratif ,Enterpretif, interaktif, dan konstruktif.Cocok untuk 1. Mahasiswa SI, S2,dan S3. 2. Dosen dan peneliti Ed.3 Cet.3 Thn.2020.
  24. Sukma, A., Marlina, M., & Kusmana, A. (2021). Analisis Bank Specific Factor terhadap Penyaluran Kredit Perbankan Konvensional. Jurnal Akuntansi, Keuangan, Dan Manajemen, 2(4), 293–307. Https://doi.org/10.35912/jakman.v2i4.463
  25. Wahyudi, H., & Astuti, N. D. (2022). Perbankan Umum Syariah Jangka Panjang Dan Pendek Terhadap Pertumbuhan Ekonomi Di Indonesia (Error Correction Model). Bukhori: Kajian Ekonomi dan Keuangan Islam, 1(2), 129-145. doi:10.35912/bukhori.v1i2.1417