How to cite this paper
Nugroho, M., Arif, D & Halik, A. (2021). The effect of loan-loss provision, non-performing loans and third-party fund on capital adequacy ratio.Accounting, 7(4), 943-950.
Refrences
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Arif, D., Yucha, N., Setiawan, S., Oktarina, D., & Martah, V. (2020). Applications of Goods Mutation Control Form in Accounting Information System: A Case Study in Sumber Indah Perkasa Manufacturing, Indonesia. The Journal of Asian Finance, Economics and Business, 7(8), 419–424.
Baldwin, K., Alhalboni, M., & Helmi, M. H. (2019). A structural model of “alpha” for the capital adequacy ratios of Islamic banks. Journal of International Financial Markets, Institutions and Money, 60, 267–283. https://doi.org/10.1016/j.intfin.2018.12.015
Bank Indonesia. (2013). Peraturan Bank Indonesia Nomor 15/12/PBI/2013 tentang kewajiban Penyediaan Modal Minimum Bank Umum. Bank Indonesia, 1–80. https://doi.org/10.1017/CBO9781107415324.004
BI. (2012). Peraturan Bank Indonesia Nomor 14/15/PBI/2012 tentang Penilaian Kualitas Aset Bank Umum. Bank Indonesia.
Boumparis, P., Milas, C., & Panagiotidis, T. (2019). Non-performing loans and sovereign credit ratings. International Review of Financial Analysis, 64(May), 301–314. https://doi.org/10.1016/j.irfa.2019.06.002
Camfferman, K. (2015). The Emergence of the ‘Incurred-Loss’ Model for Credit Losses in IAS 39. Accounting in Europe, 12(1), 1–35. https://doi.org/10.1080/17449480.2015.1012526
Choi, H., Park, J., Kim, J., & Jung, Y. (2020). Consumer preferences of attributes of mobile payment services in South Korea. Telematics and Informatics, 51(February), 101397. https://doi.org/10.1016/j.tele.2020.101397
Das, P. (n.d.). Econometrics in Theory and Practice.
Dr.Kasmir-Bank-Dan-Lembaga-Keuangan-Lainnya-Edisi-Revisi-2014.-intro.pdf. (n.d.).
Engelmann, B. (2018). Calculating Lifetime Expected Loss for IFRS 9: Which Formula is Correct? SSRN Electronic Journal, August. https://doi.org/10.2139/ssrn.3238632
Friedhoff, M., Berger, J., Friedhoff, M., & Berger, J. (2013). International Accounting Standard 39 Financial Instruments: Recognition and Measurement. Financial Instruments, 4(February), 57–117. https://doi.org/10.1007/978-3-658-00607-5_3
Karadima, M., & Louri, H. (2020). Economic policy uncertainty and non-performing loans: The moderating role of bank concentration. Finance Research Letters, 101458. https://doi.org/10.1016/j.frl.2020.101458
Kim, J., Kim, M., & Hwan, J. (2019). The effect of TARP on loan loss provisions and bank transparency. Journal of Banking and Finance, 102, 79–99. https://doi.org/10.1016/j.jbankfin.2019.03.006
Landau, S., & Crc, H. (n.d.). A Handbook of Statistical Analyses using SPSS.
Menteri Negara Sekretaris Negara. (1998). Menteri Negara Sekretaris Negara. Undang-Undang Republik Indonesia Nomor 10 Tahun 1998 Tentang Perubahan Atas Undang-Undang Nomor 7 Tahun 1992 Tentang Perbankan, 63.
Nishitani, K., Haider, M. B., & Kokubu, K. (2020). Are third-party assurances preferable to third-party comments for promoting financial accountability in environmental reporting?. Journal of Cleaner Production, 248, 119199.
NUGROHO, M., HALIK, A., & ARIF, D. (2020). Effect of CAMELS Ratio on Indonesia Banking Share Prices. The Journal of Asian Finance, Economics and Business, 7(11), 101–106.
Nugroho, M, Moehaditoyo, S. H., & Anam, K. (2017). The system of investment decision making throughanalysis of stock portfolio performancebased single index model (Comparison study of shariah stocks and conventional stocks). 95, 1418–1431.
Nugroho, Mulyanto. (2020). Corporate governance and firm performance. Accounting, 7(1), 13–22. https://doi.org/10.5267/j.ac.2020.10.019
Nugroho, Mulyanto, & Pristiana, U. (2020). Analysis of manufacturing industry firm value listed on the Indonesian stock exchange. International Journal of Innovation, Creativity and Change, 11(8), 270–292.
Ozcalici, M., & Bumin, M. (2020). An integrated multi-criteria decision making model with Self-Organizing Maps for the assessment of the performance of publicly traded banks in Borsa Istanbul. Applied Soft Computing Journal, 90, 106166. https://doi.org/10.1016/j.asoc.2020.106166
Park, J. (2020). Inside money, business cycle, and bank capital requirements. Review of Economic Dynamics, 36(1990), 103–121. https://doi.org/10.1016/j.red.2019.09.005
Smith, J. D., & Hasan, M. (2020). Quantitative approaches for the evaluation of implementation research studies. Psychiatry Research, 283(August 2019), 112521. https://doi.org/10.1016/j.psychres.2019.112521
Soans, S. T. (2018). Understanding the Basics. Indian Pediatrics, 55(11), 941–942. https://doi.org/10.1007/s13312-018-1414-1
Arif, D., Yucha, N., Setiawan, S., Oktarina, D., & Martah, V. (2020). Applications of Goods Mutation Control Form in Accounting Information System: A Case Study in Sumber Indah Perkasa Manufacturing, Indonesia. The Journal of Asian Finance, Economics and Business, 7(8), 419–424.
Baldwin, K., Alhalboni, M., & Helmi, M. H. (2019). A structural model of “alpha” for the capital adequacy ratios of Islamic banks. Journal of International Financial Markets, Institutions and Money, 60, 267–283. https://doi.org/10.1016/j.intfin.2018.12.015
Bank Indonesia. (2013). Peraturan Bank Indonesia Nomor 15/12/PBI/2013 tentang kewajiban Penyediaan Modal Minimum Bank Umum. Bank Indonesia, 1–80. https://doi.org/10.1017/CBO9781107415324.004
BI. (2012). Peraturan Bank Indonesia Nomor 14/15/PBI/2012 tentang Penilaian Kualitas Aset Bank Umum. Bank Indonesia.
Boumparis, P., Milas, C., & Panagiotidis, T. (2019). Non-performing loans and sovereign credit ratings. International Review of Financial Analysis, 64(May), 301–314. https://doi.org/10.1016/j.irfa.2019.06.002
Camfferman, K. (2015). The Emergence of the ‘Incurred-Loss’ Model for Credit Losses in IAS 39. Accounting in Europe, 12(1), 1–35. https://doi.org/10.1080/17449480.2015.1012526
Choi, H., Park, J., Kim, J., & Jung, Y. (2020). Consumer preferences of attributes of mobile payment services in South Korea. Telematics and Informatics, 51(February), 101397. https://doi.org/10.1016/j.tele.2020.101397
Das, P. (n.d.). Econometrics in Theory and Practice.
Dr.Kasmir-Bank-Dan-Lembaga-Keuangan-Lainnya-Edisi-Revisi-2014.-intro.pdf. (n.d.).
Engelmann, B. (2018). Calculating Lifetime Expected Loss for IFRS 9: Which Formula is Correct? SSRN Electronic Journal, August. https://doi.org/10.2139/ssrn.3238632
Friedhoff, M., Berger, J., Friedhoff, M., & Berger, J. (2013). International Accounting Standard 39 Financial Instruments: Recognition and Measurement. Financial Instruments, 4(February), 57–117. https://doi.org/10.1007/978-3-658-00607-5_3
Karadima, M., & Louri, H. (2020). Economic policy uncertainty and non-performing loans: The moderating role of bank concentration. Finance Research Letters, 101458. https://doi.org/10.1016/j.frl.2020.101458
Kim, J., Kim, M., & Hwan, J. (2019). The effect of TARP on loan loss provisions and bank transparency. Journal of Banking and Finance, 102, 79–99. https://doi.org/10.1016/j.jbankfin.2019.03.006
Landau, S., & Crc, H. (n.d.). A Handbook of Statistical Analyses using SPSS.
Menteri Negara Sekretaris Negara. (1998). Menteri Negara Sekretaris Negara. Undang-Undang Republik Indonesia Nomor 10 Tahun 1998 Tentang Perubahan Atas Undang-Undang Nomor 7 Tahun 1992 Tentang Perbankan, 63.
Nishitani, K., Haider, M. B., & Kokubu, K. (2020). Are third-party assurances preferable to third-party comments for promoting financial accountability in environmental reporting?. Journal of Cleaner Production, 248, 119199.
NUGROHO, M., HALIK, A., & ARIF, D. (2020). Effect of CAMELS Ratio on Indonesia Banking Share Prices. The Journal of Asian Finance, Economics and Business, 7(11), 101–106.
Nugroho, M, Moehaditoyo, S. H., & Anam, K. (2017). The system of investment decision making throughanalysis of stock portfolio performancebased single index model (Comparison study of shariah stocks and conventional stocks). 95, 1418–1431.
Nugroho, Mulyanto. (2020). Corporate governance and firm performance. Accounting, 7(1), 13–22. https://doi.org/10.5267/j.ac.2020.10.019
Nugroho, Mulyanto, & Pristiana, U. (2020). Analysis of manufacturing industry firm value listed on the Indonesian stock exchange. International Journal of Innovation, Creativity and Change, 11(8), 270–292.
Ozcalici, M., & Bumin, M. (2020). An integrated multi-criteria decision making model with Self-Organizing Maps for the assessment of the performance of publicly traded banks in Borsa Istanbul. Applied Soft Computing Journal, 90, 106166. https://doi.org/10.1016/j.asoc.2020.106166
Park, J. (2020). Inside money, business cycle, and bank capital requirements. Review of Economic Dynamics, 36(1990), 103–121. https://doi.org/10.1016/j.red.2019.09.005
Smith, J. D., & Hasan, M. (2020). Quantitative approaches for the evaluation of implementation research studies. Psychiatry Research, 283(August 2019), 112521. https://doi.org/10.1016/j.psychres.2019.112521
Soans, S. T. (2018). Understanding the Basics. Indian Pediatrics, 55(11), 941–942. https://doi.org/10.1007/s13312-018-1414-1