Analisis Tingkat Kesehatan Bank dan Financial Distress pada Bank Central Asia Syariah Tahun 2016-2020
DOI:
https://doi.org/10.18592/at-taradhi.v13i1.5838Abstract
The research in this article aims to analyze the health of the company, precisely at PT BCA Syariah Tbk and analyze the existence of financial distress to determine whether there is a potential for bankruptcy. The method used is descriptive quantitative method, using data from the 2020 BCA Syariah Financial Report and the report of self-assessment published 2016-2020 GCG. The data analysis technique used the RGEC method which resulted in a conclusion that the health condition of BCA Syariah was in a healthy condition. However, BCA Syariah needs to pay attention to maximizing net profit every year and to maximize financial performance, because the ROE value shows a low number from year to year. Meanwhile, the potential for financial distress in 2016-2020 using the Springate method produces a number above 1.062 and when tested using the Grover method, it produces a result of more than -0.02. In both calculations, it can be concluded that BCA Syariah does not have the potential for bankruptcy. Penelitian pada artikel ini bertujuan untuk menganalisa kesehatan perusahaan, tepatnya pada PT BCA Syariah Tbk serta menganalisa adanya financial distress untuk mengetahui ada tidaknya potensi kebangkrutan. Metode yang dipakai adalah dengan menggunakan metode deskriptif kuantitatif, dengan menggunakan data Laporan Keuangan BCA Syariah 2020 serta laporan self-assessment GCG Tahun 2016-2020 yang telah dipublikasikan. Teknik analisa data mengguanakan metode RGEC yang menghasilkan sebuah kesimpulan bahwa kondisi kesehatan BCA Syariah berada pada kondisi sehat. Namun, BCA Syariah perlu memperhatikan pemaksimalan laba bersih setiap tahunnya serta meningkatkan kinerja keuangan lebih maksimal, karena nilai ROE menunjukkan angka yang rendah dari tahun ke tahun. Sedangkan pada potensi financial distress pada tahun 2016-2020 menggunakan metode Springate menghasilkan angka diatas 1,062 dan ketika diuji menggunakan metode Grover menghasilkan hasil lebih dari -0,02. Pada kedua perhitungan tersebut dapat disimpulkan bahwa BCA Syariah tidak memiliki potensi kebangkrutan.References
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