ANALISIS RISIKO KEBANGKRUTAN PADA SEKTOR KEUANGAN PERBANKAN (Studi Kasus Pada Perusahaan Perbankan yang Terdaftar di Jakarta Islamic Index)

Maryandi, Masrurozi (2026) ANALISIS RISIKO KEBANGKRUTAN PADA SEKTOR KEUANGAN PERBANKAN (Studi Kasus Pada Perusahaan Perbankan yang Terdaftar di Jakarta Islamic Index). Diploma thesis, UIN RADEN INTAN LAMPUNG.

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Abstract

ABSTRAK Masalah kebangkrutan di sektor perbankan memiliki implikasi sosial yang signifikan karena kegagalan bank tidak hanya berdampak pada kondisi internal perusahaan, tetapi juga dapat menurunkan kepercayaan masyarakat terhadap sistem perbankan. Hal tersebut berpotensi mengganggu stabilitas sistem keuangan nasional. Penelitian ini bertujuan untuk menganalisis risiko kebangkrutan pada sektor perbankan yang terdaftar di Jakarta Islamic Index (JII) periode 2021- 2024. Populasi penelitian adalah seluruh perusahaan yang terdaftar di JII sebanyak 48 perusahaan berdasarkan data resmi dan laporan statistik JII. Sampel penelitian terdiri dari 3 bank yang memenuhi kriteria, yaitu perusahaan terbuka (Tbk), terdaftar secara aktif di JII selama periode penelitian, memiliki laporan keuangan lengkap dan dipublikasikan secara rutin, serta tidak mengalami merger, akuisisi atau likuidasi. Berdasarkan kriteria tersebut diperoleh 12 data observasi. Metode analisis data menggunakan analisis perbandingan rata-rata dengan uji tstudent serta pendekatan one sample t-test untuk membandingkan model prediksi financial distress, yaitu Altman Z-Score, Springate, Grover, dan Zmijewski. Selain itu, dilakukan uji ketepatan prediksi melalui perhitungan tingkat akurasi masing-masing model. Hasil penelitian menunjukkan bahwa risiko kebangkrutan pada perusahaan perbankan JII dapat diprediksi menggunakan model Altman, Zmijewski, Grover, dan Springate dengan hasil yang berbedabeda. Faktor yang memengaruhi meliputi likuiditas, profitabilitas, solvabilitas, dan efisiensi operasional. Selain itu, terdapat perbedaan signifikan antar model yang digunakan. Kata Kunci: Analisis, Risiko, Kebangkrutan, Keuangan, Perbankan. ABSTRACT The issue of bankruptcy in the banking sector has significant social implications, as bank failures not only affect the internal condition of the company but can also reduce public trust in the banking system. This has the potential to disrupt the stability of the national financial system. This study aims to analyze the risk of bankruptcy in the banking sector listed on the Jakarta Islamic Index (JII) during the 2021–2024 period. The research population consists of all companies listed on the JII, totaling 48 companies based on official data and JII statistical reports. The research sample includes 3 banks that meet the criteria, namely publicly listed companies (Tbk), actively listed on the JII during the study period, having complete and regularly published financial statements, and not undergoing mergers, acquisitions, or liquidation. Based on these criteria, 12 observation data points were obtained. The data analysis method uses mean comparison analysis with the t-student test and a one-sample t-test approach to compare financial distress prediction models, namely Altman Z-Score, Springate, Grover, and Zmijewski. In addition, prediction accuracy testing was conducted by calculating the accuracy level of each model. The results show that the risk of bankruptcy in JII banking companies can be predicted using the Altman, Zmijewski, Grover, and Springate models, with varying results. The influencing factors include liquidity, profitability, solvency, and operational efficiency. Furthermore, there are significant differences among the models used. Keywords: Analysis, Risk, Bankruptcy, Finance, Banking.

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