Human Development Index, Liquidity Risk, Credit Risk and Financial Performance of Rural Credit Institutions in Bali
Abstract
Research aims to analyse the strategic role of rural credit institutions (LPD) in realizing the independence of society. Research using human development index variables, the ratio of loan to deposit, the ratio of quality of earning assets to see the impact on the financial performance of LPD as measured by return on Asset. The research sample is 305 units of LPD financial performance. The results of the study showed asset value, positive impact on the LPD's instability. The risk of credit and liquidity risk negatively impacts the LPD's instability. The higher the Human Development Index, the development of LPD is increasingly positive seen from the total value of managed assets.
Keywords: Human development Index, liquidity risk, credit risk, financial performance, asset earning.
Downloads
Download data is not yet available.
References
Ariani, M., & Ardiana, P. (2015). Pengaruh Kecukupan Modal, Tingkat Efisiensi, Risiko Kredit, Dan Likuiditas Pada Profitabilitas Lpd Kabupaten Badung. E-Jurnal Akuntansi, 13(1), 259–275. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/12640/10721
Bedard, K. (2001). Human capital versus signaling models: University access and high school dropouts. Journal of Political Economy, 109(4), 749–775. https://doi.org/10.1086/322089
Bhutto, N. A., Abbas, G., Rehman, M. ur, & Shah, S. M. M. (2015). Relationship of Cash Conversion Cycle with Firm Size, Working Capital Approaches and Firm’s Profitability: A Case of Pakistani Industries. Pakistan Journal of Engineering, Technology & Science, 1(2). https://doi.org/10.22555/pjets.v1i2.148
Caskey, J., Hughes, J., & Liu, J. (2012). Leverage, excess leverage, and future returns. Review of Accounting Studies. https://doi.org/10.1007/s11142-011-9176-1
Flamini, V., Schumacher, L., & McDonald, C. A. (2009). The Determinants of Commercial Bank Profitability in Sub-Saharan Africa. In IMF Working Papers. https://doi.org/10.5089/9781451871623.001
Gigante, G. (2013). Intellectual Capital and Bank Performance in Europe. Accounting and Finance Research, 2(4), 120–129. https://doi.org/10.5430/afr.v2n4p120
Gupta, S., & Newberry, K. (1997). Determinants of the Variability in Corporate Effective Tax Rate. In Journal of Accounting and Public Policy. https://doi.org/10.1016/S0278-4254(96)00055-5
Kusumayanti, A. D., & Jati, I. K. (2014). Pengaruh Aktiva Produktif, Dana Pihak Ketiga Dan Letak Geografis Pada Kinerja Operasional LPD. E-Jurnal Akuntansi Universitas Udayana, 9(3), 617–632. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/9338/7880
Lilya Santika Dewi, N., & Sutrisna, I. (2014). Pengaruh Komponen Indeks Pembangunan Manusia Terhadap Pertumbuhan Ekonomi Provinsi Bali. E-Jurnal Ekonomi Pembangunan Universitas Udayana, 3(3), 106–114. https://ojs.unud.ac.id/index.php/eep/article/view/8161
Meitasari, I. G. A. S., & Budiasih, I. G. A. N. (2016). Pengaruh ukuran perusahaan, struktur modal, dan. E- Jurnal Akuntansi Universitas Udayana, 16(2), 1516–1543. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/18332/15130
Mishra, S. K., & Nayak, P. (2010). Facets and Factors of Human Development in Tripura. January 2008, 281–296. https://doi.org/2010
Nobanee, H., Abdullatif, M., & Alhajjar, M. (2011). Cash conversion cycle and firm’s performance of Japanese firms. Asian Review of Accounting, 19(2), 147–156. https://doi.org/10.1108/13217341111181078
Ottay, M., & Alexander, S. (2015). Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan Pada Pt. Bpr Citra Dumoga Manado. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 3(1), 923–932. https://doi.org/10.35794/emba.v3i1.7621
Pasiouras, F., & Kosmidou, K. (2007). Factors influencing the profitability of domestic and foreign commercial banks in the European Union. Research in International Business and Finance, 21(2), 222–237. https://doi.org/10.1016/j.ribaf.2006.03.007
Prapita Cahyani, N., & Dana, I. (2014). Pengaruh Pertumbuhan Aktiva Produktif, Dana Pihak Ketiga, Dan Ukuran Perusahaan Terhadap Profitabilitas Lembaga Perkreditan Desa Di Kabupaten Badung. E-Jurnal Manajemen Universitas Udayana, 3(4), 1050–1065.
Putra, A. F. (2017). Pengaruh LDR, IPR, APB, NPL, IRR, PDN, BOPO, FBIR Dan FACR Terhadap Return On Asset ( ROA ) Pada Bank Pembangunan Daerah di Indonesia. Jurnal Akuntansi, 2(3), 1–17.
Putra, I. P. A. K., & Sudibya, I. G. A. (2018). Pengaruh Kepuasan Kerja, Komitmen Organisasional Dan Motivasi Kerja Terhadap Organizational Citizenship Behavior. E-Jurnal Manajemen Universitas Udayana, 7(8), 4447. https://doi.org/10.24843/ejmunud.2018.v07.i08.p15
Putri, R., & Dewi, S. (2017). Pengaruh Ldr, Car, Npl, Bopo terhadap Profitabilitas Lembaga Perkreditan Desa di Kota Denpasar. E-Jurnal Manajemen Universitas Udayana, 6(2), 5607–5635. https://ojs.unud.ac.id/index.php/Manajemen/article/view/32426/20968
Rahmi, C. L. (2014). Pengaruh Risiko Kredit, Risiko Likuiditas Dan Risiko Tingkat Bunga Terhadap Profitabilitas (Studi Empiris pada Perusahaan Perbankan Terdaftar di Bursa Efek Indonesia). Artikel Srkipsi, 1–22. http://ejournal.unp.ac.id/students/index.php/akt/article/view/1537
Saryani, D. (2013). Analisis Capital Adequacy Ratio, Non Performing Loan, Net Interest Margin, Biaya Operasional, Loan To Deposit Ratio, Ukuran Perusahaan Terhadap Profitabilitas Bank Umum Di Indonesia Yang Terdaftar Pada Bursa Efek Indonesia. Journal of Petrology, 369(1), 1689–1699. https://doi.org/10.1017/CBO9781107415324.004
Septiani, R., & Lestari, P. (2016). Pengaruh Npl Dan Ldr Terhadap Profitabilitas Dengan Car Sebagai Variabel Mediasi Pada PT BPR Pasarraya Kuta. E-Jurnal Manajemen Universitas Udayana, 5(1), 293–324. https://ojs.unud.ac.id/index.php/Manajemen/article/view/15907
Setyawan, K. M., & Putri, I. G. A. M. A. D. (2013). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Lembaga Perkreditan Desa di Kecamatan Mengwi Kabupaten Badung. E-Jurnal Akuntansi Universitas Udayana, 5(3), 586–598.
Uyar, A. (2009). The relationship of cash conversion cycle with firm size and profitability: An empirical investigation in Turkey. International Research Journal of Finance and Economics, 24(2), 186–193. https://www.researchgate.net/publication/290982782_The_relationship_of_cash_conversion_cycle_with_firm_size_and_profitability_An_empirical_investigation_in_Turkey
Vivin, Y. A., & Wahono, B. (2015). Analisis Perbandingan Kinerja Keuangan Bank Umum Syariah dengan Bank Umum Konvensional di Indonesia. E-Jurnal Riset Manajemen, 6(2), 15–28. https://doi.org/10.1123/ijsb.8.1.1
Widiasari, N., & Mimba, N. (2015). Pengaruh Loan To Deposit Ratio Pada Profitabilitas Dengan Non Performing Loan Sebagai Pemoderasi. E-Jurnal Akuntansi, 10(2), 588–601.
Bedard, K. (2001). Human capital versus signaling models: University access and high school dropouts. Journal of Political Economy, 109(4), 749–775. https://doi.org/10.1086/322089
Bhutto, N. A., Abbas, G., Rehman, M. ur, & Shah, S. M. M. (2015). Relationship of Cash Conversion Cycle with Firm Size, Working Capital Approaches and Firm’s Profitability: A Case of Pakistani Industries. Pakistan Journal of Engineering, Technology & Science, 1(2). https://doi.org/10.22555/pjets.v1i2.148
Caskey, J., Hughes, J., & Liu, J. (2012). Leverage, excess leverage, and future returns. Review of Accounting Studies. https://doi.org/10.1007/s11142-011-9176-1
Flamini, V., Schumacher, L., & McDonald, C. A. (2009). The Determinants of Commercial Bank Profitability in Sub-Saharan Africa. In IMF Working Papers. https://doi.org/10.5089/9781451871623.001
Gigante, G. (2013). Intellectual Capital and Bank Performance in Europe. Accounting and Finance Research, 2(4), 120–129. https://doi.org/10.5430/afr.v2n4p120
Gupta, S., & Newberry, K. (1997). Determinants of the Variability in Corporate Effective Tax Rate. In Journal of Accounting and Public Policy. https://doi.org/10.1016/S0278-4254(96)00055-5
Kusumayanti, A. D., & Jati, I. K. (2014). Pengaruh Aktiva Produktif, Dana Pihak Ketiga Dan Letak Geografis Pada Kinerja Operasional LPD. E-Jurnal Akuntansi Universitas Udayana, 9(3), 617–632. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/9338/7880
Lilya Santika Dewi, N., & Sutrisna, I. (2014). Pengaruh Komponen Indeks Pembangunan Manusia Terhadap Pertumbuhan Ekonomi Provinsi Bali. E-Jurnal Ekonomi Pembangunan Universitas Udayana, 3(3), 106–114. https://ojs.unud.ac.id/index.php/eep/article/view/8161
Meitasari, I. G. A. S., & Budiasih, I. G. A. N. (2016). Pengaruh ukuran perusahaan, struktur modal, dan. E- Jurnal Akuntansi Universitas Udayana, 16(2), 1516–1543. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/18332/15130
Mishra, S. K., & Nayak, P. (2010). Facets and Factors of Human Development in Tripura. January 2008, 281–296. https://doi.org/2010
Nobanee, H., Abdullatif, M., & Alhajjar, M. (2011). Cash conversion cycle and firm’s performance of Japanese firms. Asian Review of Accounting, 19(2), 147–156. https://doi.org/10.1108/13217341111181078
Ottay, M., & Alexander, S. (2015). Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan Pada Pt. Bpr Citra Dumoga Manado. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 3(1), 923–932. https://doi.org/10.35794/emba.v3i1.7621
Pasiouras, F., & Kosmidou, K. (2007). Factors influencing the profitability of domestic and foreign commercial banks in the European Union. Research in International Business and Finance, 21(2), 222–237. https://doi.org/10.1016/j.ribaf.2006.03.007
Prapita Cahyani, N., & Dana, I. (2014). Pengaruh Pertumbuhan Aktiva Produktif, Dana Pihak Ketiga, Dan Ukuran Perusahaan Terhadap Profitabilitas Lembaga Perkreditan Desa Di Kabupaten Badung. E-Jurnal Manajemen Universitas Udayana, 3(4), 1050–1065.
Putra, A. F. (2017). Pengaruh LDR, IPR, APB, NPL, IRR, PDN, BOPO, FBIR Dan FACR Terhadap Return On Asset ( ROA ) Pada Bank Pembangunan Daerah di Indonesia. Jurnal Akuntansi, 2(3), 1–17.
Putra, I. P. A. K., & Sudibya, I. G. A. (2018). Pengaruh Kepuasan Kerja, Komitmen Organisasional Dan Motivasi Kerja Terhadap Organizational Citizenship Behavior. E-Jurnal Manajemen Universitas Udayana, 7(8), 4447. https://doi.org/10.24843/ejmunud.2018.v07.i08.p15
Putri, R., & Dewi, S. (2017). Pengaruh Ldr, Car, Npl, Bopo terhadap Profitabilitas Lembaga Perkreditan Desa di Kota Denpasar. E-Jurnal Manajemen Universitas Udayana, 6(2), 5607–5635. https://ojs.unud.ac.id/index.php/Manajemen/article/view/32426/20968
Rahmi, C. L. (2014). Pengaruh Risiko Kredit, Risiko Likuiditas Dan Risiko Tingkat Bunga Terhadap Profitabilitas (Studi Empiris pada Perusahaan Perbankan Terdaftar di Bursa Efek Indonesia). Artikel Srkipsi, 1–22. http://ejournal.unp.ac.id/students/index.php/akt/article/view/1537
Saryani, D. (2013). Analisis Capital Adequacy Ratio, Non Performing Loan, Net Interest Margin, Biaya Operasional, Loan To Deposit Ratio, Ukuran Perusahaan Terhadap Profitabilitas Bank Umum Di Indonesia Yang Terdaftar Pada Bursa Efek Indonesia. Journal of Petrology, 369(1), 1689–1699. https://doi.org/10.1017/CBO9781107415324.004
Septiani, R., & Lestari, P. (2016). Pengaruh Npl Dan Ldr Terhadap Profitabilitas Dengan Car Sebagai Variabel Mediasi Pada PT BPR Pasarraya Kuta. E-Jurnal Manajemen Universitas Udayana, 5(1), 293–324. https://ojs.unud.ac.id/index.php/Manajemen/article/view/15907
Setyawan, K. M., & Putri, I. G. A. M. A. D. (2013). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Lembaga Perkreditan Desa di Kecamatan Mengwi Kabupaten Badung. E-Jurnal Akuntansi Universitas Udayana, 5(3), 586–598.
Uyar, A. (2009). The relationship of cash conversion cycle with firm size and profitability: An empirical investigation in Turkey. International Research Journal of Finance and Economics, 24(2), 186–193. https://www.researchgate.net/publication/290982782_The_relationship_of_cash_conversion_cycle_with_firm_size_and_profitability_An_empirical_investigation_in_Turkey
Vivin, Y. A., & Wahono, B. (2015). Analisis Perbandingan Kinerja Keuangan Bank Umum Syariah dengan Bank Umum Konvensional di Indonesia. E-Jurnal Riset Manajemen, 6(2), 15–28. https://doi.org/10.1123/ijsb.8.1.1
Widiasari, N., & Mimba, N. (2015). Pengaruh Loan To Deposit Ratio Pada Profitabilitas Dengan Non Performing Loan Sebagai Pemoderasi. E-Jurnal Akuntansi, 10(2), 588–601.
Published
2020-06-26
How to Cite
MULIARTHA RM, Ketut.
Human Development Index, Liquidity Risk, Credit Risk and Financial Performance of Rural Credit Institutions in Bali.
Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 15, n. 2, p. 252-267, june 2020.
ISSN 2303-1018.
Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/61144>. Date accessed: 19 jan. 2021.
doi: https://doi.org/10.24843/JIAB.2020.v15.i02.p08.
Issue
Section
Articles
