Comparison of Conventional Banks' Financial Performance and Overseas Branches Pre- and Post-Covid-19
DOI:
https://doi.org/10.32493/eaj.v7i3.y2024.p211-223Keywords:
Financial Performance, Pre- and Post-Covid-19, Conventional BanksAbstract
This research aims to determine whether there are significant differences in the financial performance of conventional banks and their overseas branches before and during the Covid-19 pandemic in Indonesia. The study focuses on key financial ratios, including the Capital Adequacy Ratio (CAR), Return on Assets (ROA), Operating Expenses to Operating Income (BOPO), and Loan-to Deposit Ratio (LDR). The data spans two periods: pre pandemic (January 2018 to December 2019) and during the pandemic (January 2020 to December 2021). Descriptive statistics reveal that both domestic and overseas banks maintained CAR ratios above 12%, indicating strong risk management capabilities. However, domestic banks showed better resilience in terms of ROA and BOPO during the pandemic, while overseas branches faced greater operational inefficiencies. A series of statistical tests, including the paired sample t-test and Wilcoxon Signed Rank Test, were conducted to evaluate the differences in performance. The results indicate significant differences in CAR, BOPO, and LDR ratios for both domestic and overseas banks before and during the pandemic. Notably, domestic banks had a higher CAR and ROA compared to their overseas counterparts before the pandemic. The findings highlight the varying degrees of resilience between domestic and international branches, offering valuable insights into the ability of different types of banks to withstand global economic shocks. These insights contribute to the development of strategies for improving financial stability and crisis management in the banking sector.
Keywords: Financial Performance, Pre- and Post-Covid-19, Conventional Banks
References
Aaminou, M. W., & Aboulaich, R. (2017). Modeling Consumers’ Behavior in New Dual Banking Markets: The Case of Morocco. Review of Pacific Basin , 20 (2), 1 24.
Almansour, A., & Ongena, S. (2018, Desember). Bank loan announcements and religious investors: Empirical evidence from Saudi Arabia. 47, pp. 78–89.
Arifin, A., & Afifatusholikhah, D. (2021). Analisis Kinerja Keuangan Perusahaan pada Masa Pandemi dan Sebelum Pandemi Covid-19 (Studi Kasus pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2019 dan 2020). Seminar Nasional & Call For Paper Hubisintek, (Pp. 80-86).
Arimi, M., & Mahfud, M. (2012). Analisis Faktor-Faktor Yang Mempengaruhi Profitabilitas Perbankan (Studi Pada Bank Umum Yang Listed Di Bursa Efek Indonesia Tahun 2007-2010). Diponegoro Journal Of Management .
Budisantoso, T., & Nuritomo. (2014). Bank Dan Lembaga Keuangan Lain. Depok: Salemba Empat.
Bukian, W. P., & Sudiartha, M. (2016). Pengaruh Kualitas Aset, Likuiditas, Rentabilitas Dan Efisiensi Operasional Terhadap Rasio Kecukupan Modal. E-Journal Management Unud.
Deegan, C. (2004). Financial Accounting Theory. Sydney: Mcgraw-Hill Book Company. Dendawijaya, L. (2005). Manajemen Perbankan. Jakarta: Indonesia.
Ghalia Departemen Perizinan Dan Informasi Perbankan Otoritas Jasa Keuangan. (2022). Statistik Perbankan Indonesia. Retrieved Oktober 2022, From Http://Www.Ojk.Go.Id/: Http://Www.Ojk.Go.Id/Id/Kanal/Per bankan/Data-Dan-Statistik/StatistikPerbankan-Indonesia/Default.Aspx
Donaldson, T., & Preston, L. E. (1995). The Stakeholder Theory Of The Corporation: Concepts, Evidence, And Implications. The Academy Of Management Review , Vol. 20 (No. 1), 65-91.
Dunakhir, S., & Idrus, M. (2021). Analisis Kinerja Keuangan Perusahaan Perdagangan Eceran Di Indonesia Selama Tahun Pertama Masa Pandemi Covid 19. Seminar Nasional Hasil Penelitian, (Pp. 17781785).
Ediningsih, S. I., & Satmoko, A. (2022). Jurnal Dialektika , Volume 7 (Nomor 1), 44 – 54.
Erica, D. (2018). Analisa Rasio Laporan Keuangan Untuk Menilai Kinerja Perusahaan Pt Kino Indonesia Tbk. Ecodemica. 2 (1), 117–124.
Fahmi, I. (2012). Analisis Kinerja Keuangan. Jakarta: Alfabeta.
Faizah, I., & Amrina, D. H. (2021). Kinerja Keuangan Perbankan Konvensional Di Indonesia Sebelum Dan Selama Masa Pandemi Covid19. Optimal : Jurnal Ekonomi Dan Kewirausahaan , Vol.15 (No. 1), 89-103.
Freeman, R. E. (1984). Strategic Management: A Stakeholder Approach. Boston: Pitman.
Fusva, A., Dean, D., Suhartanto, D., Syarief, M. E., Arifin, A. Z., Suhaeni, T., Et Al. (2020). Loyalty Formation And Its Impact On Financial Performance Of Islamic Banks – Evidence From Indonesia. Journal Of Islamic Marketing.
Golovkova, A., Eklof, J., Malova, A., & Podkorytova, O. (2019). Customer Satisfaction Index And Financial Performance: A European Cross Country Study. International Journal Of Bank Marketing , 37 (2), 479–491.
Hardianti, D., & Saifi, M. (2018). Analisis Perbandingan Keuangan Bank Kinerja Umum Konvensional Dan Bank Umum Syariah Berdasaran Rasio Keuangan Bank (Studi Pada Bank Umum Konvensional Dan Bank Umum Syariah Yang Terdaftar Dan Diawasi Oleh Otoritas Jasa Keuangan (Ojk) Periode 2013 – 2016). Jurnal Administrasi Bisnis (Jab), 60 (2), 10–18.
Harmono. (2017). Manajemen Keuangan. Jakarta: Bumi Aksara. Jati, A. W., & Jannah, W. (2022). Analisis Kinerja Keuangan Perusahaan Sebelum Pandemi Dan Saat Pandemi Covid-19. Jurnal Akademi Akuntansi , Vol. 5 (No. 1), 34-46.
Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm:Managerial Behavior, Agency Costs And Ownership Structure. Journal Of Financial Economics , Vol. 3, 305-360.
Joel, S. G., & Shim, J. (1994). Kamus Istilah Akuntansi. Jakarta: Pt Elex Media Komputindo. Kasmir. (2012). Manajemen Perbankan. Jakarta: Grafindo Persada. Kasmir. (2015). Analisis Laporan Keuangan. Jakarta: Rajawali Pers.
Kustinah, S. (2021). Kinerja Keuangan Perusahaan Di Bursa Efek Indonesia Selama Masa Pandemi Covid-19. Komitmen: Jurnal Ilmiah Manajemen , Vol. 2 (No. 2), 83-101.
Kustinah, S. (2021). Kinerja Keuangan Perusahaan Di Bursa Efek Indonesia Selama Masa Pandemi Covid-19. Komitmen: Jurnal Ilmiah Manajemen , Vol. 2 (No. 2), 83-101.
Ltifi, M., Hikkerova, L., Aliouat, B., & Gharbi, J. (2016). The Determinants Of The Choice Of Islamic Banks In Tunisia. International Journal Of Bank Marketing , 34 (5), 710–730.
Maulidia, N., & Wulandari, P. P. (2022). Analisis Kinerja Keuangan Bank Di Masa Pandemi Covid-19 Pada Bank Bumn Yang Terdaftar Di Bursa Efek Indonesia. Retrieved 10 20, 2022.
Mishkin, F. (2016). The Economics Of Money, Banking, And Financial Markets. Columbia University. Munawir, S. (2010). Analisis Informasi Keuangan. Jakarta: Liberty.
Munir, A. S. (2017). Analisis Faktor Faktor Yang Mempengaruhi Kinerja Keuangan Perbankan Di Indonesia. Jurnal Masharif Al-Syariah , 9 (1), 56–68.
Ningsih, I. W., & Aris, M. A. (2022). Analisis Komparatif Kinerja Keuangan Bank Sebelum Dan Selama Pandemi Covid-19. Seminar Nasional Pariwisata Dan Kewirausahaan (Snpk) , Vol.1, 303 309.
Osmotik, A. P., & Sibarani, B. B. (2022). Analisis Perbandingan Kinerja Keuangan Perbankan Sebelum Dan. Jurnal Bisnis Dan Akuntansi Unsurya , Vol. 7 (No. 2), 132-144.
Otoritas Jasa Keuangan. (2022). Retrieved Oktober 2022, From Http://Www.Ojk.Go.Id/Id/Kanal/Per bankan/Pages/Bank-Umum.Aspx: Http://Www.Ojk.Go.Id/Id/Kanal/Per bankan/Pages/Bank-Umum.
Aspx Putri, A. M., & Iradianty, A. (2020). Analisis Perbandingan Kinerja Keuangan Perbankan Syariah Dengan Perbankan Konvensional 2015-2019. Jurnal Mitra Manajemen , 4 (8), 1103–1117.
Putri, E., & Dharma, A. B. (2016). Analisis Perbedaan Kinerja Keuangan Antara Bank Konvensional Dengan Bank Syariah. Riset Akuntansi Dan Keuangan Indonesia , 1 (2), 98–107.
Raharjo, T. H., Prasetyo, I., & Kristina, L. (2021). Perbandingan Kinerja Keuangan Bpr Dan Bprs Di Jawa Tengah Selama Pandemi Covid-19. Permana: Jurnal Perpajakan, Manajemen Dan Akuntansi , 13 (2), 233–250.
Riyadi, S. (2015). Banking Assets And Liability Management. Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia.
Sudarsono, H. (2012). Bank Dan Lembaga Keuangan Syariah: Deskripsi Dan Ilustrasi. Jakarta: Eksoria.
Sugiyono. (2016). Metode Penelitian Kombinasi (Mixed Methods). Bandung: Alfabeta.
Sullivan, V. S., & Widoatmodjo, S. (2021). Kinerja Keuangan Bank Sebelum Dan Selama Pandemi (Covid – 19). Jurnal Manajerial Dan Kewirausahaan, Volume Iii (No. 1), 257-266.
Supangat, A. (2017). Statistika Dalam Kajian Deskriptif, Inferensi, Dan Nonparametrik. Jakarta: J. Kencana Prenada Media Group.
Surya, Y. A., & Asiyah, B. N. (2020). Analisis Perbandingan Kinerja Keuangan Bank Bni Syariah Dan Bank Syariah Mandiri Di Masa Pandemi Covid-19. Jurnal Ekonomi Dan Perbankan Syariah , Vol. 7 (No.2), 170–187.
Syahyunan. (2015). Manajemen Keuangan (Perencanaan, Analisis, Dan Pengendalian Keuangan). Medan: Usu Press.
Tho’in, M. (2018). The Effect Of Sharia Principles Application And Service Againts Customer Satisfaction Of Sharia Financial Services Cooperative In Central Java. International Journal Of Economics, Business And Accounting Research (Ijebar), 2 (1).
Tiono, I., & Djaddang, S. (2021). Analisis Komparasi Keuangan Pada Kinerja Perbankan Konvensional Buku Iv Di Indonesia Sebelum Dan Sesudah Pandemi Covid-19. Balance: Jurnal Akuntansi, Auditing Dan Keuangan , Vol.18 (No.1), 72-90.
Additional Files
Published
Issue
Section
License
Copyright (c) 2024 Nurhayati Nurhayati
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
<a rel="license" href="http://creativecommons.org/licenses/by-sa/4.0/"><img alt="Creative Commons License" style="border-width:0" src="https://i.creativecommons.org/l/by-sa/4.0/88x31.png" /></a><br />This work is licensed under a <a rel="license" href="http://creativecommons.org/licenses/by-sa/4.0/">Creative Commons Attribution-ShareAlike 4.0 International License</a>.
