Efisiensi Bank Umum Konvensional Sebelum dan Setelah Penerapan PSAK 71 dengan Metode Data Envelopment Analysis (DEA)

Abstract

The application of PSAK 71 banks establishes Allowance for Impairment Losses by making estimates of non-performing loans that will occur in the future. And the existence of government regulations on credit restructuring for customers affected by Covid-19 is a challenge for banks. In normal economic conditions (before the Covid-19 Pandemic), the application of PSAK 71 did not have a significant effect on the soundness of banks. Changes in the calculation of banking reserves on the basis of estimated losses can have the effect of declining assets. This study aims to analyze the difference in efficiency using the Data Envelopment Analysis (DEA) method after the application of PSAK 71. The population in this study is Conventional Commercial Banks listed on the Indonesia Stock Exchange (IDX) in 2019–2020. The sampling technique used was the purposive sampling method of the financial statements of 31 conventional commercial banks. The analytical technique used is the Wilcoxon test with the help of the SPSS 22 application program. The results show that there is no difference in the efficiency of Conventional Commercial Banks before and after the application of PSAK 71 based on the Data Envelopment Analysis (DEA) method.