Analisis Kinerja Keuangan Bank BUMN dan Bank Swasta Indonesia: Studi Komparatif

https://doi.org/10.35912/simo.v5i2.3536
Published: Oct 11, 2024

Abstract:

Purpose: This study assesses and compares the financial performance of state-owned and private banks in Indonesia from 2019 to 2021. This study focuses on evaluating key financial indicators to monitor the financial structure and efficiency of banking institutions continuously amid increasing competition in the banking sector.
Methodology: This study utilizes several financial ratios and applies independent sample t-tests to analyze the financial performance of state-owned and private banks. The key ratios analyzed include (Equity to Total Assets Ratio), ECTAR (Equity to Customer Assets Ratio), IMAEAR (interest margin to average earnings assets ratio), LLCR (Loan Loss Coverage Ratio), DTCR (Debt to Capital Ratio), LDR (Loan to Deposit Ratio), and CAR (Capital Adequacy Ratio).
Results: State-owned banks are financially weaker than private banks. Furthermore, there is no significant difference in the average financial performance of state-owned and private banks when measured using EATAR and ECTAR ratios. However, clear differences are observed between these two banking groups in terms of the IMAEAR, LLCR, DTCR, LDR, and CAR ratios.
Conclusions: Financial performance in Private Banks is superior relative to State-Owned Banks. This is because Private Banks have better capital management, higher loss reduction, more equity owned by the company compared to debtholders, a large amount of credit disbursed, and based on CAR are more able to accommodate possible losses.
Limitations: This study analyzes financial performance from 2019 to 2021, which may not reflect long-term trends or the effects of external factors like global crises or regulatory changes. It also focuses on a limited set of financial ratios.
Contribution: This study compares the financial performance of state-owned and private Indonesian banks, offering insights for banks, regulators, and investors on performance differences and areas for improvement in state-owned banks.

Keywords:
1. Financial Performance
2. Financial Ratios
3. Private Banks
4. State-Owned Banks
Authors:
1 . Willa Fatika Sari
2 . Darman Saputra
3 . Yasmin Yasmin
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How to Cite
Sari, W. F., Saputra, D., & Yasmin, Y. (2024). Analisis Kinerja Keuangan Bank BUMN dan Bank Swasta Indonesia: Studi Komparatif . Studi Ilmu Manajemen Dan Organisasi, 5(2), 271–285. https://doi.org/10.35912/simo.v5i2.3536
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Issue & Section
Vol. 5 No. 2 (2024): Oktober
Articles
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References

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    Palupy, D., Widagdo, S., & Rachmawati, L. (2022). Analisis Rasio Keuangan Pada Bank Bumn Dan Bank Swasta Go Public Tahun 2017-2019. Jiai (Jurnal Ilmiah Akuntansi Indonesia), 7(1), 51-69.

    Paramesti, P. N., & Nugroho, M. (2024). Analisis Komparatif Tingkat Kesehatan Bank Dengan Metode Rgec Dan Zmijewski Pada Bank Swasta Dan Bank Bumn. Jurnal Kendali Akuntansi, 2(2), 31-42.

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  3. Ananda, C., Madyoningrum, A. W., Sari, S. P., & Shafitranata, S. (2024). Pengaruh Sales Growth, Likuiditas, Dan Aset Tangibility Terhadap Struktur Modal. Studi Akuntansi, Keuangan, Dan Manajemen, 4(1), 33-43. Doi:10.35912/Sakman.V4i1.3082
  4. Andriyani, I., & Armereo, C. (2016). Pengaruh Suku Bunga, Inflasi, Nilai Buku Terhadap Harga Saham Perusahaan Indeks Lq45 Yang Terdaftar Di Bursa Efek Indonesia (Bei). Orasi Bisnis: Jurnal Ilmiah Administrasi Niaga, 15(1).
  5. Anjani, D. P., & Pakpahan, R. (2020). Komparasi Kinerja Keuangan Bank Pemerintah Dan Bank Swasta Nasional. Paper Presented At The Prosiding Industrial Research Workshop And National Seminar.
  6. Antoniawati, A., & Purwohandoko, P. (2022). Analisis Pengaruh Profitabilitas, Likuiditas, Dan Leverage Terhadap Financial Distress Pada Perusahaan Transportasi Yang Terdaftar Di Bei Tahun 2018-2020. Jurnal Ilmu Manajemen, 10(1), 28-38. Doi:Https://Doi.Org/10.26740/Jim.V10n1.P28-38
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  9. Baik, H., Han, S., Joo, S., & Lee, K. (2022). A Bank's Optimal Capital Ratio: A Time-Varying Parameter Model To The Partial Adjustment Framework. Journal Of Banking & Finance, 142, 106548.
  10. Budianto, E. W. H., & Dewi, N. D. T. (2023). Pemetaan Penelitian Rasio Return On Investment (Roi) Pada Perbankan Syariah Dan Konvensional: Studi Bibliometrik Vosviewer Dan Literature Review. Competence: Journal Of Management Studies, 17(1), 66-82. Doi: Https://Doi.Org/10.21107/Kompetensi.V17i1.20002
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  28. Palupy, D., Widagdo, S., & Rachmawati, L. (2022). Analisis Rasio Keuangan Pada Bank Bumn Dan Bank Swasta Go Public Tahun 2017-2019. Jiai (Jurnal Ilmiah Akuntansi Indonesia), 7(1), 51-69.
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  31. Pratiwi, N., & Alita, P. (2018). Analisis Perbandingan Kinerja Keuangan Perbankan Syariahdengan Perbankan Konvensional Di Bursa Efek Indonesia.
  32. Purwantiningsih, A., & Anggaeni, D. (2021). Analisis Pengaruh Corporate Governance Dan Kualitas Audit Terhadap Integritas Laporan Keuangan Pada Perusahaan Manufaktur Sub Sektor Otomotif Dan Komponen Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2017. Studi Akuntansi, Keuangan, Dan Manajemen, 1(1), 33-43. Doi:10.35912/Sakman.V1i1.399
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  35. Sofyan, M. (2019). Analysis Financial Performance Of Rural Banks In Indonesia. International Journal Of Economics, Business And Accounting Research (Ijebar), 3(03).
  36. Suhadi, I. A. (2024). Impact Of Intellectual Capital On Financial Performance With Company Size Moderation. International Journal Of Financial, Accounting, And Management, 6(1), 47-59.
  37. Supit, T. S. F., Tampi, J. R. E., & Mangindaan, J. (2019). Analisis Perbandingan Kinerja Keuangan Bank Bumn Dan Bank Swasta Nasional Yang Terdaftar Pada Bursa Efek Indonesia.
  38. Sutarni, S., & Maharati, P. N. (2022). Analisis Kinerja Keuangan Menggunakan Rasio Likuiditas, Solvabilitas, Dan Aktivitas Pada Badan Usaha Milik Desa (Bum Desa) Tridadi Makmur Tahun 2018-2020. Studi Akuntansi, Keuangan, Dan Manajemen, 2(2), 147-160. Doi:10.35912/Sakman.V2i2.1613
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  40. Torku, K., & Laryea, E. (2021). Corporate Governance And Bank Failure: Ghana’s 2018 Banking Sector Crisis. Journal Of Sustainable Finance & Investment, 1-21. Doi:Https://Doi.Org/10.1080/20430795.2021.1981210
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  42. Yamaltdinova, A., & Sulaimanova, B. (2015). Financial Performance Of Commercial Banks: The Case Of Kyrgyz Republic. Paper Presented At The International Conference On Eurasian Economies.
  43. Yunialdo, F. H., & Prasetiono, P. (2015). Pengaruh Roa, Size, Risiko Likuiditas, Risiko Kredit, Risiko Suku Bunga, Dan Risiko Modal Terhadap Car Pada Bank Umum Yang Terdaftar Di Bei Periode 2008–2013. Fakultas Ekonomika Dan Bisnis.
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