Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)

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Liquidity Analysis of BPR Gianyar Regency

Post Credit Restructuring Policy in the Covid-19 Pandemic

Authors
Made Denny Oktariyana1, *, Luh Gede Kusuma Dewi1, Nyoman Ayu Wulan Trisna Dewi1
1Department of Economic and Accounting, Universitas Pendidikan Ganesha, Singaraja, Indonesia
*Corresponding author. Email: deny.oktariyana@undiksha.ac.id
Corresponding Author
Made Denny Oktariyana
Available Online 25 November 2021.
DOI
10.2991/aebmr.k.211124.041How to use a DOI?
Keywords
Credit Restructuring; BPR; COVID-19; Liquidity Ratio
Abstract

This study aims to determine the level of liquidity of BPRs in Gianyar Regency after the credit restructuring policy during the COVID-19 pandemic. The level of liquidity is measured using 3 liquidity ratios, namely Quick Ratio, Current Ratio and Loan to Deposit Ratio. The type of data used in this study is secondary data in the form of financial reports obtained from the official website of OJK. The sample used is a saturated sample of 25 BPR samples in Gianyar Regency registered with the OJK. Based on the results of hypothesis testing using the Paired Sample T-Test, the results showed that in the post-credit restructuring period, there were two liquidity ratio variables that experienced significant changes in the average value, namely the Quick Ratio and Current Ratio variables. Meanwhile, the other variable, namely the Loan to Deposit Ratio variable, did not change the average value significantly after the implementation of the credit restructuring policy.

Copyright
© 2021 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
25 November 2021
ISBN
10.2991/aebmr.k.211124.041
ISSN
2352-5428
DOI
10.2991/aebmr.k.211124.041How to use a DOI?
Copyright
© 2021 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

risenwbib
TY  - CONF
AU  - Made Denny Oktariyana
AU  - Luh Gede Kusuma Dewi
AU  - Nyoman Ayu Wulan Trisna Dewi
PY  - 2021
DA  - 2021/11/25
TI  - Liquidity Analysis of BPR Gianyar Regency
BT  - Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)
PB  - Atlantis Press
SP  - 280
EP  - 286
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211124.041
DO  - 10.2991/aebmr.k.211124.041
ID  - Oktariyana2021
ER  -