Download fulltext HTML
Nadiyah Rahmani, A., Suangga, A., ., L., Pradiftha Drajat, R., & Permatasari, T. (2023). Impact of Covid-19 on Financial Ratio Banking Sector. KnE Social Sciences, 8(18), 15–23. https://doi.org/10.18502/kss.v8i18.14192

https://doi.org/10.18502/kss.v8i18.14192

statistics

  • 104 Abstract Views
  • 137 PDF Views
  • 0 HTML Views

authors

  • Annisa Nadiyah Rahmani

    Annisa Nadiyah Rahmani

    Accounting Study Program, Faculty of Economics and Business Universitas Islam Bandung
    https://orcid.org/0009-0003-9248-9906
  • Asri Suangga

    Asri Suangga

    Accounting Study Program, Faculty of Economics and Business Universitas Islam Bandung
  • Lasmanah .

    Lasmanah .

    Accounting Study Program, Faculty of Economics and Business Universitas Islam Bandung
  • Radhitya Pradiftha Drajat

    Radhitya Pradiftha Drajat

    Accounting Study Program, Faculty of Economics and Business Universitas Islam Bandung
  • Tasya Permatasari

    Tasya Permatasari

    Accounting Study Program, Faculty of Economics and Business Universitas Islam Bandung

Published Date

  • Oct 30, 2023

Impact of Covid-19 on Financial Ratio Banking Sector

KnE Social Sciences / 5th Social and Humaniora Research Symposium (5th SoRes) / Pages 15–23

Abstract

The purpose of this research is to provide information on whether the COVID-19 pandemic had an impact on banking in Indonesia, especially for banks listed on the Indonesia Stock Exchange. The impact on banking was measured by using financial performance ratios, namely nonperforming loan (NPL), operating expenses to operating income (BOPO), net interest margin (NIM), and liquidity coverage ratio (LCR). Researchers used comparative data on financial statements, namely in 2019 and 2020. The tool used by researchers to process research data was SPSS 24. Researchers used different test methods to determine the impact of the Covid-19 pandemic on the financial performance of the banking sector. The results showed that the Covid-19 pandemic had affected the financial performance of the banking sector.


Keywords: financial performance, Covid-19, banking sector

References
[1] Ackah D. The impact of the COVID-19 pandemic on Project Financing. Project Management Scientific Journal. 2020;2(4):1–13.

[2] Muhammad Umair A, Abbasi SG, Abbasi FA, Abbas M, Sarwar S, Shafiqu O, Dastgeer G. Impact of Covid-19 on Liquidity of the banking sector of Pakistan. Palarach’s Journal of Archaeology of Egypt/Egyptology. 2020;17(4).

[3] Bank Indonesia. Peraturan Bank Indonesia Nomor 19/6/PBI/2017 Perubahan Kelima atas. 2017.

[4] Price Waterhouse Cooper. How retail banks can keep the lights on during the Covid- 19 Crisis. 2019. Diakses dari. https://www.pwc.com/us/en/library/covid19/coronavirusimpacts- retail-banking.html

[5] Price Waterhouse Cooper. Covid-19 and the banking and capital markets industry. 2019. Diakses dari https://www.pwc.com/us/en/library/covid-19/coronavirus-bankingand- capital-markets.html

[6] Saksonova S. The role of net interest margin in improving banks’ asset structure and assessing the stability and efficiency of their operations. Procedia - Social and Behavioral Sciences. 2014;150:132–141.

[7] Subramanyam KR, Wild JJ. Analisis Laporan keuangan (Edisi Sepuluh Buku Satu). Jakarta: Salemba Empat. 2010.

[8] Peraturan Bank Indonesia Nomor 15/15/PBI/2013 Tentang Giro Wajib Minimum Bank Umum dalam Rupiah dan Valuta Asing bagi Bank Umum Konvensional.

[9] CNN. OJK Buka Kans Perpanjang Restrukturisasi Kredit Akibat Corona. Diakses pada tanggal 14 Juli 2020 pada. 2020. https://www.cnnindonesia.com/ekonomi/20200713202212-78-524223/ojk-bukakans- perpanjang-restrukturisasi-kredit-akibat-corona

[10] Deloite. Covid-19 potential implications for the banking and capital markets sector. Diakses pada tanggal 16 juli 2020 pada. 2020. https://www2.deloitte.com/cn/en/pages/financial-services/articles/banking-andcapital- markets-impact-covid-19.html

[11] Investopedia. Liquidity coverage ratio – LCR. Diakses pada tanggal 24 Juli 2020 pada. 2020. https://www.investopedia.com/terms/l/liquidity-coverage-ratio.asp

[12] Investor.id. Dampak Covid-19, Bank Buku I dan II Lebih Tertekan. Diakses pada tanggal 15 Juli 2020 pada. 2020. https://investor.id/finance/dampak-covid19-bankbuku- i-dan-ii-lebih-tertekan

[13] Johansson S, Karlsson A, Hagberg C. The relationship between CSR and financial performance. Swedia. Linnaeus University; 2015.

[14] Kasmir. Analisis Laporan Keuangan. Jakarta: PT. Raja Grafindo Persada; 2012.

[15] Kompasiana. Dampak Covid-19 terhadap Sektor Perbankan di Indonesia. Diakses pada tanggal 2 Juli 2020 pada. 2020. https://www.kompasiana.com/ adindadwiprasasti/5ebbcb99d541df592a65dc42/dampak-covid-19-terhadapsektor- perbankan-di-indonesia?page=all

[16] Nurfaedah, Mustikasari M, Abdullah MB. Implementation of modern monetary theory through printing money as an economic stimulus solution Islamic perspective. Ikonomika Journal Ekonomi dan Bisnis Islam. 2022;7(1).

[17] Team FME. Assessing financial performance. Financial skills; 2013. ISBN: 978-1- 62620-957-2.

[18] Tirto.id. Ketika Corona Covid-19 Menghantam Sektor Bank di Berbagai Negara. Diakses pada tanggal 21 Juli 2020 pada. 2020. https://tirto.id/ketika-corona-covid- 19-menghantam-sektor-bank-di-berbagai-negara-eE1H

[19] Ozili PK. Non performing loans and financial development: New Evidence. The Journal of Risk Finance. 2019 Feb.