PENGUKURAN KINERJA BANK KOMERSIAL DENGAN PENDEKATAN EFISIENSI: STUDI TERHADAP PERBANKAN GO PUBLIC DI INDONESIA
Abstract: The study applies
non-parametric analytical technique, i.e. Data Envelopment Analysis (DEA) as
performance measures of commercial banking in Indonesia. The study observes
efficiency of commercial banks listed in the Jakarta Stock Exchange (JSX) by
using suggested financial efficiency ratios for the period of 2002-2004. The
approach and technique proposed set of empirical references by comparing
operating efficiency of commercial banks listed in the JSX. The study departs
from previous studies on measures of bank performance through the use of
traditional ratios for banking institutions as the output measures and without
using the input measures. The proposed model was also compared to the
well-known input-output analysis and simple ratio analysis. The study found
that, among commercial banks listed in the JSX during 2002-2004 only 11.8%
operates in an efficiently manner. As such, the study reveals that the DEA
analysis could be used as either alternative or complementary measures to
conventional ratio analysis to evaluate organizational performance,
particularly in banking organization.
Keyword: Commercial Bank,
Efficiency, Data Envelopment Analysis, Governance
Penulis: Vicky Rahma Putri,
Niki Lukviarman
Kode Jurnal: jpakuntansidd080012
