Perkembangan Penelitian Kinerja Perbankan di Indonesia

Abstract

Program Studi Magister Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Sebelas Maret, Indonesia b Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Sebelas Maret, Indonesia A B S T R A C T This research describes the development research of banking performance in Indone-sia from 12 accredited journals in Indonesia representing Java and Bali Province. The sample is obtained of 2002-2017 amounted to 37 articles discussing the performance of banking. We classify this article based on topics and research methods used by researchers. The results of banking performance research are mostly published by Jurnal Ekonomi dan Keuangan (EKUITAS) and Jurnal Akuntansi & Auditing Indone-sia (JAAI). The antecedent topics of bank performance are the most studied. The research method that is widely used is analytical method. The most variable used in performance measurement is return on asset.