PERANAN RASIO KEUANGAN SEBAGAI ALAT PREDIKSI TERHADAP KEGAGALAN BANK (BANK FAILURE)(Pada Bank-Bank Umum Swasta Nasional di Indonesia Tahun 1994-1997)

Abstract

The purpose of this research is to know the role of financial ratio as a prediction instrument of bank failure by testing the significant difference between the financial ratio average of failed with non failed hank and to test the financial ratio which can he used as prediction instrument of the bank failure for 3 and 2 years before the bank failure happened in the period of liquidations 1997 and 1999. The method used to analyze this research is t-test, Mann-Whitney test and logistic regression base on forward stepwise method. The variable of this research is 16 financial ratio which is Primary Ratio, Risk Assets Ratio, Capital Ratio, Capita! Adequacy Ratio (CAR), Gross of Profit Margin (GPM), Net Profit Margin (NPM), Return On Equity (Roe), Return On Assets (ROA), Return On Loan, Interest Margin, Quick Ratio, Cash Ratio, Statutory Reserve Requirement, Secondary Reserve Ratio, Loan To Deposit Ratio (LDR), Liquidity Risk. The results of this research indicate that (1) there are significant differences between the ratio financial average of failed with non _.failed bank. (2) the financial ratio cannot be used as prediction instrument of the bank failure for 3 and 2 years before the bank failure happened in Indonesia.