PENILAIAN KESEHATAN BANK DAN FINANCIAL DISTRESS BANK UMUM SYARIAH (BUS) SEBELUM DAN SESUDAH GO PUBLIC MENGGUNAKAN METODE RGEC DAN ALTMAN Z-SCORE

Abstract

Abstract The purpose of this study is to analyze the differences in bank health and the potential for bankruptcy between Islamic Commercial Banks before and after going public. The sampling method is purposive sampling. Based on this technique, three banks became the research samples, namely, PT. Sharia National Savings Bank (BTPNS), Panin Dubai Sharia Bank (BPDS) and PT. BRISyariah (BRIS). The data used in this study are the financial statements of Islamic Commercial Banks before and after going public on the OJK website and from each sample banking website. The time dimension used is time series and the research was conducted in a cross sectional way. The results of this study indicate that there are differences in several ratios before and after going public in assessing bank health, namely the NOM ratio at BRIS Bank, BTPNS and BPDS, ROA and CAR ratios at BRIS Bank, BTPNS. And there is no difference in the level of financial distress before and after going public at the three banks. Keywords: Bank Health, Financial Distress, Islamic Commercial Bank Abstrak Penelitian ini bertujuan untuk menganalisis perbedaan tingkat kesehatan dan potensi kebangkrutan antara Bank Umum Syariah sebelum dan sesudah go public. Metode yang digunakan dalam pengambilan sample adalah purposive sampling. Berdasarkan teknik tersebut diperoleh tiga bank yang menjadi sampel penelitian yaitu, PT. Bank Tabungan Nasional Syariah (BTPNS), Bank Panin Dubai syariah (BPDS) dan PT. BRISyariah (BRIS). Data yang digunakan dalam penelitian ini yaitu laporan keuangan Bank Umum Syariah sebelum dan sesudah go public website OJK dan dari masing-masing website perbankan sampel. Dimensi waktu yang digunakan adalah time series dan penelitian dilakukan secara cross sectional. Hasil penelitian ini menyatakan terdapat perbedaan beberapa rasio sebelum dan sesudah go public dalam menilai kesehatan bank yaitu rasio NOM pada Bank BRIS, BTPNS dan BPDS, rasio ROA dan CAR pada Bank BRIS, BTPNS. Dan tidak terdapat perbedaan tingkat financial distress sebelum dan sesudah go public pada ketiga bank tersebut. Kata kunci: Kesehatan Bank, Financial Distress, Bank Umum Syariah