PENGARUH PELANGGARAN PERATURAN PERBANKAN TERHADAP KINERJA KEUANGAN BANK DI INDONESIA
DOI:
https://doi.org/10.24034/j25485024.y2018.v2.i1.3439Keywords:
pelanggaran peraturan perbankan, kinerja keuangan perbankan, efektifitas peraturan perbankanAbstract
Penelitian ini bertujuan untuk menguji secara empiris pengaruh pelanggaran peraturan perbankan terhadap kinerja keuangan bank di Indonesia. Penelitian ini menggunakan data sekunder yang diperoleh dari BI dan OJK, serta laporan keuangan bank yang terkait bank pelanggar peraturan perbankan di Indonesia dengan rentang tahun 2010-2013. Berdasarkan hasil penelitian dengan menggunakan pendekatan partially least squere. Ditemukan fakta empiris bahwa pelanggaran peraturan perbankan tidak berpengaruh secara signifikan terhadap kinerja keuangan perbankan, sehingga perlu dilakukan kajian lebih jauh atas efektifitas peraturan keuangan yang mengikat bank-bank di Indonesia dari segi teori dan konteks sosial ekonomi Indonesia. Namun demikian, penelitian ini menemukan fakta, ukuran bank pelanggar peraturan keuangan (SIZE) memiliki pengaruh positif dan signifikan secara langsung terhadap abnormalitas ROA dan ROE yang sering menjadi proksi dalam mengukur masalah pelanggaran peraturan keuangan, sehingga dapat dikaji lebih jauh sebagai salah satu tanda terjadinya pelanggaran peraturan keuangan di perbankan. Akhirnya, penelitian ini diharapkan dapat memberi masukan kepada pengembangan literatur akuntansi khususnya yang terkait dengan konteks perbankan dan memberikan pertimbangan kepada pihak berwenang atas kebijakan dan pengontrolan bisnis melalui pengujian keefektifan peraturan perbankanyang hingga kini berlaku di Indonesia.References
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