Determinan Risiko Insolvensi Perbankan Syariah dan Konvensional di Indonesia
Abstract
Risiko insolvensi memiliki peran penting dalam perkembangan dan keberlanjutan industri perbankan. Penurunan kinerja keuangan akibat pandemi Covid-19 mengindikasikan bank rentan terhadap risiko insolvensi. Tujuan penelitian adalah untuk mengidentifikasi perkembangan dan menganalisis determinan risiko insolvensi pada perbankan syariah dan konvensional periode 2018 sampai 2023. Metode yang digunakan adalah Z-score, X-score, G-score dan regresi data panel. Hasil penelitian menunjukkan faktor internal yaitu Loans to Assets pada Bank Umum Konvensional (BUK) Big Four berpengaruh negatif signifikan, Cost Income Ratio pada BUK berpengaruh negatif signifikan, Income Diversity tidak berpengaruh signifikan dan Total Aset pada Bank Umum Syariah (BUS) berpengaruh positif signifikan terhadap nilai Z-score. Faktor eksternal yaitu Produk Domestik Bruto pada BUS dan BUK berpengaruh negatif signifikan dan Suku Bunga pada BUK berpengaruh positif signifikan terhadap nilai Z-score. Perbankan syariah dan konvensional perlu menjaga tingkat kesehatan bank melalui penguatan permodalan, mempertahankan faktor-faktor yang signifikan terhadap Z score serta penelitian lanjutan dengan variabel dan objek yang lebih beragam untuk efisiensi dan stabilitas yang lebih baik. Insolvency risk has an important part in the development and sustainability of the banking industry. The fall in financial parameters due to the Covid-19 outbreak suggests that banks are at risk of insolvency. The purpose of study is to detect and assess developments in insolvency risk in Islamic and conventional banking between 2018 and 2023. Z-score, X-score, G-score, and panel data regression were the methods used. The results indicate that internal factors, namely Loans to Assets at the Big Four Conventional Commercial Banks (BUK), Cost Income Ratio at BUK, Income Diversity, and Total Assets at Islamic Commercial Banks (BUS), have a significant negative effect on the Z-score value. External factors, namely Gross Domestic Product at BUS and BUK, have a substantial negative effect, and Interest Rates at BUK have a significant positive effect on the Z-score value. Islamic and conventional banking must preserve the bank's health by increasing capital, retaining factors important to the Z-score, and conducting additional research with more diversified variables and objects to improve efficiency and stability.
Collections
- UT - Syariah Economic [416]