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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY
Agus Tony Poputra
Universitas Sam Ratulangi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : JURNAL RISET AKUNTANSI DAN AUDITING

 1 
ANALISIS PERBANDINGAN KINERJA BERDASARKAN CAMELS PADA BANK YANG TERDAFTAR DI OTORITAS JASA KEUANGAN Pelealu, Iwan; Karamoy, Herman; Poputra, Agus Tony
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 1 (2017): Goodwill Vol. 8 No. 1 Juni 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i1.15309

Abstract

Abstract. Bank’s financial health can be defined as an ability of the bank in conducting its banking operations as normal and can meet its obligations properly in ways that conform with applicable laws and regulations. Rules about bank’s financial helath that applied in Indonesia cover various apsects of the bank activities, ranging from fund rasing until the use and disbursement of the fund. Assesment of the banks includes an assessment of the factors of capital, asset quality, management, earnings, liquidity, and sensitivity of market known as CAMELS. Financial Services Authority of Indonesia has classified all convensional and commercial banks in Indonesia to State Banks, Regional Banks, Private Banks, Mixed Banks, and Foreign Banks. This study is aimed to comparative analysis based on CAMELS in State Banks, Regional Banks, Private Banks, Mixed Banks, and Foreign Banks. The population in this study is all convensional banks (State Banks, Regional Banks, Private Banks, Mixed Banks, and Foreign Banks) listed in Financial Services Authority of Indonesia from 2010-2015 consists of 105 banks. Respondents were chosen by using purposive sampling and the number of samples the criteria is 20 banks (with details 4 State Banks, 4 Regional Banks, 4 Private Banks, 4 Mixed Banks, and 4 Foreign Banks). The analytical method used in this study is the average difference (t-test). The result shows that the usage of proxy CAMELS ratio to analyze comparioson of bank performance found that State Banks are the best among those Regional Banks, Private Banks, Mixed Banks, and Foreign Banks. Key Words: financial statements, CAMELS, core capital, common equity tier 1, risk profile, bank’s financial health, Basel, Financial Services Authority of Indonesia.   Abstrak. Tingkat kesehatan bank dapat diartikan sebagai kemampuan suatu bank melakukan kegiatan operasional perbankan secara normal dan mampu memenuhi semua kewajibannya dengan baik dengan cara-cara yang sesuai dengan peraturan perundangan yang berlaku. Aturan mengenai kesehatan bank yang diterapkan di Indonesia mencakup berbagai aspek dalam kegiatan bank, mulai dari penghimpunan dana sampai dengan penggunaan dan penyaluran dana. Penilaian tingkat kesehatan bank mencakup penilaian terhadap faktor-faktor permodalan, kualitas aset, manajemen, rentabilitas, likuiditas, dan senstivitas pasar dikenal dengan CAMELS (Capital Ratio, Asset Quality Ratio, Management, Earning, Liquidity, and Sensitivity of Market). Pihak Otoritas Jasa Keuangan membagi klafisikasi seluruh Bank yang berada di Indonesia kedalam 5 kategori/kelompok yaitu: Bank Nasional, Bank Pembangunan Daerah, Bank Swasta Nasional, Bank Campuran, dan Bank Asing. Tujuan yang hendak dicapai dalam penelitian ini adalah untuk menganalisis perbandingan kinerja berdasarkan CAMELS pada Bank Nasional dengan Bank Pembangunan Daerah, Bank Nasional dengan Bank Swasta Nasional, dan Bank Campuran dengan Bank Asing. Populasi dalam penelitian ini adalah seluruh bank (Bank Nasional, Bank Pembangunan Daerah, Bank Swasta Nasional, Bank Campuran, dan Bank Asing) yang tercatat di Otoritas Jasa Keuangan tahun 2010-2015 sebanyak 153 bank, dengan menggunakan purposive sampling jumlah sampel yang memenuhi kriteria adalah sebanyak 20 bank (dengan perincian 4 bank nasional, 4 bank pembangunan daerah, 4 bank swasta nasional, 4 bank campuran, dan 4 bank asing). Metode analisis yang digunakan adalah uji beda rata-rata (t-test). Hasil penelitian diperoleh menunjukkan bahwa kinerja bank nasional adalah yang paling baik dibandingkan bank pembangunan daerah, bank swasta nasional, bank campuran, dan bank asing. Kata Kunci: laporan keuangan bank, CAMELS, modal inti, modal inti utama, profil risiko, tingkat kesehatan bank, Basel, Otoritas Jasa Keuangan.  
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada SKPD Pemerintah Kabupaten Kepulauan Talaud) Modo, Sintike Mentari; Saerang, David Paul Elia; Poputra, Agus Tony
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 7, No 2 (2016): Goodwill Vol. 7 No. 2 Desember 2016
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v7i2.13550

Abstract

The research was conducted on the basis of the gap between expectations and reality . Hope, by improving the quality of human resources and improvement of legislation in the field of financial management areas, generating financial reports quality information. In fact, the quality of financial reporting information in Talaud Islands District Government showed no significant developments. This is evidenced by the BPK opinion obtained by the Government of Talaud Islands during 2006 through 2015 that Gives Opinion, Unusual, and Fair With Exceptions. Opinion adopted by Talaud Islands raises the question of why the quality of financial reporting information local governments do not progress. Based on the research objective, this study can be categorized in the associative causal type. The location study performed in Talaud Islands District Government. Data used in this study are primary data. Data collection is done by distributing questionnaires to Financial Management (User Administration Budget and Finance Officer) on regional  work units (SKPD ) in Talaud Islands District Government. The population used was the  financial manager in each SKPD, used as a sample 146 respondents. Data were analyzed using multiple linear regression analysis. The results showed that the Internal Monitoring , Understanding Regulation , Capacity Human Resources (HR), Use of Information Technology, and Organizational Commitment together have a significant effect on the Information Quality Local Government Finance Report (LKPD ), but the partial test results shows that only the Internal Control, Capacity Human Resources ( HR) Organizational commitment has a positive and significant impact on Quality of Information in Local Government Finance Report ( LKPD) . Keywords: Internal Control, Understanding Regulation, Capacity Human Resources, Use of Information Technology, Organizational Commitment, Quality of information in Local Government Financial Report.
Co-Authors Amdar, Sudarmin Anmar Rombe, Anmar David Paul Elia Saerang Elvis Ronald Sumanti Faradila A. Salim Herman Karamoy Lawitan, Iwan Bin Lusiana Iin Puspitasari, Lusiana Iin Meily Betsy Kalalo, Meily Betsy Pelealu, Iwan Sintike Mentari Modo, Sintike Mentari Stevani Fransy Gillis Kaparang Ventje Ilat