ANALISIS KEPUTUSAN KREDIT BERDASARKAN LAPORAN KEUANGAN CALON DEBITUR

Abstract

ABSTRACT

The purpose of this study is to examine the effect of debtor financial ratios on lending decisions at Bank bjb. This study uses a quantitative approach to the type of verification research. The sample in this study were debtors who applied for credit to the bank as many as 30 debtors. The analysis technique in this study uses a logistic regression model. The results of the study show that there are 3 models in determining credit decisions to prospective debtors at Bank BJB. The first model, those credit decisions as a whole are influenced by the current ratio, total asset turnover and net profit margin of 80.5%. The second model, overall credit decisions are influenced by the quick ratio, total asset turnover and net profit margin of 77.7%. The third model is that credit decisions are influenced by total asset turnover, debt to asset ratio and the net profit margin of 77.4%. Partially, the effect of the current ratio variable, quick ratio, total asset turnover and net profit margin on credit decisions is positive. However, the variable debt to asset ratio has a negative influence on credit decisions.

Keywords: financial ratios, debtors, credit decisions, logistic regression

ABSTRAK

Tujuan dari penelitian ini adalah untuk menguji pengaruh rasio keuangan debitur terhadap keputusan pemberian kredit pada Bank bjb. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian verifikatif. Sampel dalam penelitian ini adalah debitur yang mengajukan permohonan kredit kepada pihak bank sebanyak 30 debitur. Teknik analisis dalam penelitian ini menggunakan model regresi logistic. Hasil penelitian menunjukkan bahwa ada 3 model dalam menentukan keputusan kredit kepada calon debitur di Bank bjb. Model pertama, bahwa keputusan kredit secara keseluruhan dipengaruhi oleh current ratio, total asset turnover dan net profit margin sebesar 80,5%. Model kedua, keputusan kredit secara keseluruhan dipengaruhi oleh quick ratio, total asset turnover dan net profit margin sebesar 77,7%.. Model ketiga bahwa keputusan kredit dipengaruhi total asset turnover, debt to asset ratio dan net profit margin sebesar 77,4%. Secara parsial, pengaruh variabel current ratio, quick ratio, total asset turnover dan net profit margin terhadap keputusan kredit adalah positif. Namun, variabel debt to asset ratio mempunyai pengaruh yang negatif terhadap keputusan kredit.

Kata kunci: ratio keuangan, debitur, keputusan kredit, regresi logistik