ANALISIS PENGARUH RASIO KEUANGAN UNTUK MEMPREDIKSI KONDISI FINANCIAL DISTRESS BANK UMUM SYARIAH MENGGUNAKAN MODEL LOGIT DI INDONESIA

ABSTRACT This research is to analyze Bank financial ratio to predict financial distress of Islamic Banks in Indonesia. The variables which used are five financial ratios CAR (Capital Adequacy Ratio), ROE (Return On Equity), ROA (Return On Assets, FDR (FinancingTo Deposit Ratio), and BOPO (Operational Expense to Operational Income) The data of this research obtained by sensus that means all population can used in this research which is 11 Islamic Banks in 2013-2014 and divided in two categories: 6 Islamic Banks with “no problem” and 5 Islamic Banks “in trouble”. The statistic methods which is used to test on the research hypothesis is logit regression. Results of the analysis indicate that CAR and ROE variables have positive and significantly affect the probability of financial distress in Islamic Bank in Indonesia; ROA variables have negative and significantly affect the probability of Financial distress in Islamic Bank in Indonesia; FDR variables have positive and not significant effect and the last variable BOPO variables have negative but not significantly effect the probability of financial distress in Islamic Banking in Indonesia. The accuracy of prediction financial distress of Islamic Bank in 2014 reaches to 84.1%, while the remainder explained by other variables outside the model Key Words : Financial Distress, Regression Logistic, Bank Financial Ratio