Penggunaan Rasio Keuangan Camel untuk Memprediksi Kepailitan dengan Discriminant Analysis Models Z Score (Studi Kasus pada Bank Perkreditan Rakyat di Indonesia)

Abstract

The challenge of the banking sector in the future will be more severe, mostof which are perceived as a failure of risk management in managing risk can leadto bankruptcy. “Bank Perkreditan Rakyat” became the object of this study becauseit has specific operational characteristics that allow it to reach and serve small andmicro businesses and focus its services according to the needs of the community.The purpose of this study is to obtain empirical evidence about the differences infinancial ratios simultan and partially eously CAMEL which is significant betweenbankrupt and not bankrupt banks. This research includes survey research. It isexplanatory and predictive. The sample involves study sample totaled 43 BPRconsisting of 6 BPR bankrupt banks and 37 BPR in the bank classified as a notbankrupt bank determined based on purposive sampling technique. The analyticaltool used is discriminated analysis models used for Z score.The results showed that simultaneous CAMEL 7 financial ratios consistingof CAR, NPL, ROA, ROE, ROA, NIM and LDR have significant differences betweenbanks bankrupt and not bankrupt, while partial insignificant is the ratio of NIM. ROAas an aspect ratio of earnings which become dominant variable in distinguishingbanks bankrupt and not bankrupt. Simultaneously 7 (seven) CAMEL financialratios used to predict bankrupt and not bankrupt influence the bankrupt of “BankPerkreditan Rakyat” for 96.04%, while the remaining 3.96% is influenced by otherfactors outside the model. Other results obtained from this research is by usinga model cut-off point, the discriminated function generated by CAMEL financialratios to predict the bank is able to distinguish who is in financial difficulty