Analisis Pengaruh Kesehatan Bank Berdasarkan Risk-Based Bank Rating terhadap Perilaku Risk-Taking Perbankan di Indonesia

Abstract

This study aims to analyze the effect of bank health based on Risk-Based Bank Rating on risk-taking behavior of banks in Indonesia. Risk-taking behavior is a dependent variable measured using Z-Score values. The Risk-Based Bank Rating method serves as the independent variable, consisting of four main components, namely risk profile measured through Non-Performing Loan (NPL), Good Corporate Governance (GCG) measured through Institutional Ownership, earnings measured through Return on Assets (ROA) and capital measured through Capital Adequacy Ratio (CAR). This study uses four control variables, namely Loan to Deposit Ratio (LDR), Operational Efficiency (BOPO), Bank Size and Bank Age. This study uses a quantitative descriptive research type with a dynamic panel data regression model using the Generalized Method of Moment (GMM) estimation method. The research population includes 47 banks listed on the Indonesia Stock Exchange (IDX), with a sample selection using purposive sampling, resulting in 33 banks based on the criteria set by the researcher. This study used secondary data sourced from the publication of each bank’s annual financial reports for the period 2016-2023. The results of the study obtained show that Non-Performing Loan (NPL), Institutional Ownership and Capital Adequacy Ratio (CAR) has a significant negative effect on Z-Score thereby increasing risk-taking behavior. Return on Assets (ROA) has a significant positive effect on Z-Score thereby reducing risk-taking behavior.