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All Journal Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming International Journal of Financial, Accounting, and Management Jurnal Ilmiah Akuntansi Kesatuan Enrichment : Journal of Management IJECS: Indonesian Journal of Empowerment and Community Services Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Journal of Governance, Taxation, and Auditing Kreativasi: Journal of Community Empowerment
Bayunitri, Bunga Indah
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Predicting Indonesia Banking Financial Distress Using Ibar Z-Score Before and After Covid 19 Barus, Irene Sukma Lestari; Sarumpet, Tetty Lasniroha; Bayunitri, Bunga Indah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4890

Abstract

Financial distress poses a significant threat to the stability of the banking sector, especially during periods of economic uncertainty such as the Covid-19 pandemic. This study examines financial distress in Indonesian commercial banks before and during the pandemic using the IBAR Z-Score model, which integrates CAMEL and RGEC indicators. Employing a quantitative explanatory approach with panel data from 32 banks, analyses included paired t-tests, multivariate discriminant analysis, and binary logistic regression. Findings show that 68.75% of banks were distressed pre-pandemic, decreasing to 56.25% during the pandemic, with no significant overall difference between periods. Non-Performing Loans (NPL) consistently emerged as the key distress determinant, alongside Loan to Deposit Ratio (LDR), leverage, return on equity, and Capital Adequacy Ratio (CAR) pre-pandemic, and LDR, NPL, and return on assets during the pandemic. The IBAR Z-Score demonstrated high accuracy and sensitivity to systemic shocks, confirming its utility as an early warning tool. The results offer empirical support for regulators to enhance risk-based supervision and suggest incorporating macroeconomic indicators in future predictive models, contributing to both theory and practice in banking risk management.
Co-Authors Agustin, Ewith Dade Ayu, Banowaty Azhari, Farida Barus, Irene Sukma Lestari Brata, Ignatius Oki Dewa Dewa Brata, Ignatius Oki Eriana Kartadjumena Heru, Yogo Kloko, Deta Merilyn Elintra Laksono T. Y., H. R. Roosaleh Laksono, Roosaleh Laksono, T.Y., R. Roosaleh Lestari, Irene Sukma Madolidi Handoyo, Bregitta Roemkenya Maulida, Windy Yulian Remon Gunanta Sarumpaet, Tetty Lasniroha Sarumpet, Tetty Lasniroha Sendi Gusnandar Arnan SUMADI, Alifiani Sunke Yogo Heru Prayitno