Insolvensi Dan Likuiditas Pada Kinerja Keuangan Bank Syariah
DOI:
https://doi.org/10.55606/jempper.v2i2.1404Kata Kunci:
Insolvency, Liquidity, Financial Performance, Syariah BankingAbstrak
This study aims to examine the extent to which insolvency and liquidity ratios affect financial performance. This research is a quantitative research method using data in the form of financial statements of the Islamic banking sector at the Financial Services Authority for the period 2017 – 2021. This study used a purposive sampling method as a sampling technique. The variables used in this study are insolvency (X1), liquidity (X2). Based on the analysis that has been carried out, it can be concluded from this research that: Insolvency has a significant positive effect on the financial performance of Islamic banking companies registered with the financial services authority in 2017-2021. This means that the companies listed in the OJK do not experience bankruptcy. Likewise with the Liquidity ratio which has a positive and significant effect on the financial performance of Islamic banking companies registered with the financial services authority in 2017-2021. This means that Islamic banking companies are able to fulfill their short-term obligations at maturity. Therefore, the financial performance of Islamic banking in Indonesia is good and growing. In this study, the data analysis method used was descriptive statisrics using the stata 14 program.
Referensi
Anjani, N. (2020). Peran Non Performing Asset , Capital Adequacy Dan. 17(1), 23–38.
Asniwati, A. (2020). Pengaruh Rasio Likuiditas, Solvabilitas, Dan Profitabilitas Terhadap Kinerja Keuangan Pada Pt. Midi Utama Indonesia Tbk Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Economix, 8(1), 246–257. Https://Ojs.Unm.Ac.Id/Economix/Article/View/14271
Azmi, F., Pramono, N. H., & Wahyuni, M. (2021). Analisis Tingkat Kesehatan Bank Syariah Menghadapi Pandemi Covid-19. Jurnal Ilmiah Ekonomi Islam, 7(03), 1880–1888.
Dewi, A. S., & Fajri, I. (2020). Pengaruh Likuiditas Dan Profitabilitas Terhadap Return Saham Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Pundi, 3(2), 79. Https://Doi.Org/10.31575/Jp.V3i2.150
Fathurrahman, A., & Rusdi, F. (2019). Analisis Faktor-Faktor Yang Mempengaruhi Likuiditas Bank Syariah Di Indonesia Menggunakan Metode Vector Error Correction Model (Vecm). Al-Masraf : Jurnal Lembaga Keuangan Dan Perbankan, 4(2), 117. Https://Doi.Org/10.15548/Al-Masraf.V4i2.262
Herawati, H. (2019). Pentingnya Laporan Keuangan Untuk Menilai Kinerja Keuangan Perusahaan. Akuntansi Unihaz - Jaz, 2(1), 16–25.
Hukum, J. I. (2022). Perlindungan Hukum Terhadap Kreditur Atas Keadaan Insolvensi Debitur. September, 161–173.
Melania, V., & Dewi, A. S. (2019). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Dengan Manajemen Laba Sebagai Variabel Intervening Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia. Sekolah Tinggi Ilmu Ekonomi Kbp, 1–15.
Muharrami, R. S., & Sinta, S. (2018). Analisis Prediksi Kebangkrutan Dan Rasio Keuangan Bank Umum Syariah Dengan Metode Altman Z-Score Pada Tahun 2011-2015. Ihtifaz: Journal Of Islamic Economics, Finance, And Banking, 1(1), 51. Https://Doi.Org/10.12928/Ijiefb.V1i1.274
Rustendi, T., Akuntansi, P. S., Ekonomi, F., & Siliwangi, U. (2020). Pengaruh Kecukupan Modal Terhadap Stabilitas Keuangan Bank ( Jrak 7 ( 3 ) Pengaruh Kecukupan Modal Terhadap Stabilitas Keuangan Bank Perkreditan Rakyat Berdasarkan Statistik Perbankan Indonesia , Jawa Barat Merupakan Wilayah Kerja Bank Ketentuan Modal Min. 7(December 2019). Https://Doi.Org/10.17509/Jrak.V7i3.18030
Rusti’ani, M. E., & Wiyani, N. T. (2017). Rasio Keuangan Sebagai Indikator Untuk Mengukur Kinerja Keuangan Perusahaan Semen. Akuntansi, 17(2), 125–138. Https://Core.Ac.Uk/Download/Pdf/326446408.Pdf
Sulindawati, N. Luh G. E., Yuniarta, G. A., & Purnamawati, I. G. A. (2019). Manajemen Keuangan. Pt. Rajagrafindo Persada.
Widyaningsih, T. R. (2020). Pengaruh Kondisi Keuangan Dan Insolvensi Perusahaan Terhadap Pemberian Opini Audit Going Concern. 1–17. Http://Repository.Ub.Ac.Id/185689/
Zitte, L.F. Et Al., 2012. (2012). No Titleформирование Парадигмальной Теории Региональной Экономики. Экономика Региона, 12(2), 115–121.
