Download fulltext HTML
Filianti, D., & Fitrisia Septiarini, D. (2019). Analysis of Bankruptcy Potential in Islamic Commercial Banks using the Grover G-Score Method for the 2012-2017 Period. KnE Social Sciences, 3(13), 306–318. https://doi.org/10.18502/kss.v3i13.4212

https://doi.org/10.18502/kss.v3i13.4212

statistics

  • 336 Abstract Views
  • 336 PDF Views
  • 0 HTML Views

authors

  • D Filianti
    No author data available.
  • D Fitrisia Septiarini
    No author data available.

Published Date

  • Mar 31, 2019

Analysis of Bankruptcy Potential in Islamic Commercial Banks using the Grover G-Score Method for the 2012-2017 Period

KnE Social Sciences / The 2nd International Conference on Islamic Economics, Business, and Philanthropy (2nd ICIEBP) / Pages 306–318

Abstract

High competition among Islamic banks is likely to cause financial difficulties due to the proportion of the number of banks that appear with few existing customers. This research aims to examine about the analysis of bankruptcy potential in Islamic bank. This research uses quantitative approach, calculated by Grover G-Score method and Discriminant analysis technique to find new coefficient. The sampling method is purposive sampling. This research used secondary data from 12 Islamic Banks that has been listed in the Financial Services Authority (OJK) 2012-2017. This study result showed that there are 57 Islamic commercial banks have G-Score value of > 0,01 which is safe and in healthy condition, while there are 3 Islamic banks that fall into the category of bankruptcy because the value obtained is G < -0.02.


 


 


Keywords: Bankruptcy, Islamic Commercial Bank, Grover G-Score

References
[1] Anshori, Muslich & Sri Iswati. 2009. Metodologi Penelitian Kuantitatif. Surabaya: Airlangga University Press (AUP).


[2] Antonio,Muhammad.2001.Bank Syariah Dari Teori Ke Praktik.Jakarta: Gema Insani Press.


[3] Baridwan, Zaki.2004.Intermediate Accounting “Pengantar Akuntansi”, Buku 2, Edisi 21, Salemba Empat. Jakarta.


[4] Darsono & Ashari.2005.Pedoman Praktis Memahami Laporan Keuangan. Yogyakarta:PT ANDI.


[5] Harahap, Sofyan Syafri. 2002. Analisa Kritis Atas Laporan Keuangan. Jakarta: PT Raja Grafindo Persada.


[6] Heri Sudarsono.2008. Bank & Lembaga Keuangan Syari’ah. Edisi 2.Yogyakarta: Ekonisia.


[7] Intan Syahni, I Wayan S., ni Nyoman Y. (2016).“Analisis Prediksi Kebangkrutan Dengan Menggunakan Metode g-score, x-score, dan z-score Pada Lembaga Perkreditan Desa di Kecamatan Buleleng Periode 2013-2014”.


[8] Karim,Adiwarman.2014.Bank Islam Analisiss Fiqh Dan Keuangan.Jakarta:PT Raja GrafindoPersada.


[9] Kasmir. 2008. Analisis Laporan Keuangan. Jakarta: Rajawali Pers.


[10] Kustanti,Hesti.(2016). Analisis Perbandingan Efisiensi Bank Umum Syariah (BUS) dan Unit Usaha Syariah (UUS) dengan Metode Stochastic Frontier Analysis (SFA) Periode 2010-2014.


[11] Kurniawati dan Nurkholis.(2016).“Analisis Model Prediksi Financial Distress Pada Perusahaan Perbankan di Indonesia”.


[12] Martin.1995.Kebangkrutan dalam Kuliah Akuntansi: 376


[13] Martin, A., Gayathri, V., Saranya, G., Gayathri, P., Venkatesan, dan Prasanna. (2011). A Business Intelligence Model to Predict Bankruptcy using Financial Domain Ontology with Association Rule Mining Algorithm. International Journal on Soft Computing (IJSC), Vol.2, No.1, February 2011.


[14] Moh. Sochih.(2008).Analisis Tingkat Kesehatan Bank Ditinjau Dari CAMEL (Capital,Asset,Manajement,Earnig,and Liquidity) Untuk Mengukur Keberhasilan Manajemen Pada PT BPRS MARGIRIZKI, Banguntapan, Bantul, Yogyakarta (Studi Kasus Pada PT BPRS MARGIRIZKI Bahagia). Jurnal Pendidikan Akuntansi Indonesia Vol. VI No.2 Hal. 82-95.


[15] Muhammad Syafi’i Antonio.2007.Bank Syariah dari Teori ke Praktik.Edisi 2. Jakarta:Gema Insan Press.


[16] Munawir. 2010. Analisis Laporan Keuangan. Edisi 4. Yogyakarta: Liberty


[17] Niken Savitri Primasari.(2017). “Analisis Altman Z-Score, Grover Score, Springate, dan Zmijewski Sebagai Signaling Financial Distress (Studi Empiris Industri Barang-Barang Konsumsi di Indonesia”.


[18] Nugroho, Rino Adi.(2011).Analisis Perbandingan Efisiensi Bank Umum Syariah (BUS) dan Unit Usaha Syariah (UUS) Dengan Metode Stochastic Frontier Analysis (Periode 2005-2009).


[19] Reksoprayitno. 2004. Sistem Ekonomi dan Demokrasi Ekonomi.Jakarta: Bina Grafika,hlm. 79.


[20] Rico Chrisnawan dan Dr. Norita.(2017).“ Analisa Prediksi Kebangkrutan Dengan Menggunakan Metode Altman Z-Score, Grover, dan Fulmer Pada Industri Sub Sektor Perkebunan Yang Terdaftar di Bursa Efek Indonesia (Studi Kasus Perusahaan Perkebunan Kelapa Sawit Periode 2011-2015).”


[21] Soemitra,Andri. 2009.Bank & Lembaga Keuangan Syariah.Jakarta:Prenadamedia Group.


[22] Sugiyono.2012.Metode Penelitian Pendidikan. Bandung: Alfabeta.


[23] .2014.Metode Penelitian Kuantitatif Kualitatif dan R&D. Bandung: Alfabeta.


[24] Sumar’in.2012.Konsep Kelembagaan Bank Syariah. Yogyakarta: Graha Ilmu.


[25] Supranto. 2004. Statistika Teori dan Aplikasi, Jakarta: Penerbit Erlangga.


[26] http://www.ojk.go.id/


[27] http://www.bi.go.id/