文章基本信息

标题：Financial Ratio Analysis as a Prediction Tool of Bankruptcy on Banking Companies Listed in Indonesia Stock Exchange
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作者：Dian Primanita Oktasari ; Winda Widyanty
期刊名称：European Journal of Business and Management
印刷版ISSN：2222-2839
电子版ISSN：2222-2839
出版年度：2019
卷号：11
期号：15
页码：35-42
DOI：10.7176/EJBM/11-15-05
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study aims to analyze the financial ratios of banks to predict bank bankruptcy in Indonesia. Variables used by a number of seven bank financial ratios are CAR, LDR, NPL, BOPO, ROA, ROE and NIM. The research data is obtained by census which means the whole population is used in the research which is 40 banks in year 2017. The analysis tool used is logit regression.The results of the multivariate test showed that the LDR variable had a significant effect on the profitability of bankruptcy of banks in Indonesia at α> 5% but did not have the same sign as predicted. CAR, NPL, BOPO, ROE, and NIM variables have the same mark as the predicted but not significant. The ROA variable is not significant and has a different sign than predicted. In general, the results do not accept all Ha.
关键词：bank; bankruptcy; bank financial ratio; bankruptcy.