Akuntabel: Jurnal Ilmiah Akuntansi
Vol. 1 No. 2 (2023): Vol. 1, No. 2 Oktober 2023

Analisis Tingkat Kesehatan Bank Dengan Menggunakan Metode RGEC (Risk Profile, Good Corporate Goverance, Earnings Dan Capital)

Zahro Hartati (Sekolah Tinggi Ilmu Ekonomi AMM)



Article Info

Publish Date
30 Oct 2023

Abstract

This study aims to determine the soundness of state-owned banks for the 2021-2022 period in terms of the aspects of Risk profile, Good Corporate Governance (GCG), Earnings, Capital, and RGEC as a whole. This type of research is a quantitative descriptive research with research subjects in the form of state-owned banks listed on the Indonesia Stock Exchange in 2021-2022. The data was obtained through documentation techniques. The data analysis technique used is the soundness analysis of a bank using a risk approach (Risk-based Bank Rating) with the scope of the assessment covering RGEC factors. The results of the study show that during the 2021-2022 period: (1) The risk profile aspect of BUMN banks is in a healthy condition with an average NPL value of 2.64% and 2.37%, and an LDR of 66.8% and 65.6 % are in very good health. (2) The GCG aspect during the 2021-2022 period is 2% and 1.6% with healthy and very healthy criteria. (3) The Earnings aspect for the 2021-2022 period is in healthy and very healthy condition with an average ROA value of 1.66% and 2.26% and BOPO of 60.8% and 58.64%. (4) The Capital aspect is in very healthy condition with an average CAR value of 19.3% and 18.6%. (5) The RGEC aspect as a whole is in Composite Rating 1, which is very healthy with a score of 87%.

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