Abstrak:

Financial Distress merupakan kondisi dimana perusahaan tidak dapat menghasikan pendapatan karena tidak mampu memenuhi atau membayar kewajibannya. Agar perusahaan perbankan dapat mengatasi kondisi financial distress diperlukan adanya penilaian terhadap tingkat kesehatan bank menggunakan RGEC. Penelitian ini bertujuan untuk mengetahui pengaruh NPF (Risiko Kredit), FDR (Risiko Likuiditas), Ukuran Dewan Komisaris (GCG), ROA (Rentabilitas), dan CAR (Permodalan) terhadap financial distress yang diukur menggunakan model Altman Z-score modifikasi pada PT Bank Muamalat Indonesia Periode 2012-2016. Teknik analisis yang digunakan yaitu analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa NPF, Ukuran Dewan Komisaris dan CAR tidak berpengaruh signifikan terhadap financial distress pada Bank Muamalat Indonesia periode 2012-2016. Sedangkan FDR dan ROA berpengaruh signifikan terhadap financial distress pada Bank Muamalat Indonesia periode 2012-2016.

Kata kunci : Financial distress, RGEC, Atlman Z-Score modifikasi

ABSTRACT:

Financial distress is a condition in which a company cannot generate revenue because it is unable to meet or cannot pay its financial obligations. In order for the banking company can overcome the condition of financial distress is required the existence of a judgment against the bank's health level using RGEC. This research aims to know the influence of NPF (credit risk), FDR (liquidity risk), the size of the Board of Commissioners (GCG), ROA (earning ratios), and CAR (Capital) against financial distress was measured using a model of Altman Z-score modification at PT Bank Muamalat Indonesia 2012-2016 Period. Analysis techniques are used multiple linear regression analysis. The results showed that the NPF, the size of the Board of Commissioners and the CAR do not affect significantly to financial distress in Bank Muamalat Indonesia 2012-2016 period. While FDR and ROA effect significantly to financial distress in Bank Muamalat Indonesia 2012-2016 period.

Keywords : Financial distress, RGEC, Altman Z-score modification