STUDI SATU DEKADE PERBEDAAN KINERJA KEUANGAN BANK SYARIAH DENGAN BANK KONVENSIONAL DI INDONESIA

Abstract

This study aims to determine the differences in the financial performance of Islamic banks with conventional banks in Indonesia during the last decade. The population of this research is Conventional Commercial Banks and Islamic Commercial Banks which are listed on the Indonesia Stock Exchange (IDX) in 2011-2020. The number of samples is 7 Conventional Commercial Banks and 4 Islamic Commercial Banks. The data analysis technique used in this study uses a formula to determine the research variables. By calculating the Profitability Ratio (Return On Assets and Return On Equity), Capital Adequacy Ratio (Capital Adequancy Ratio), Credit Risk (Net Performing Loan or Net Performing Financing), Liquidity Risk (Loan to Deposit Ratio or Financing to Deposit Ratio), and Operating Expenses to Operating Income. The hypothesis test to distinguish financial ratios is to use the Independent Sample T-Test. The results of this study indicate that the Independent Sample T-Test on the ratio of Return On Assets, Return On Equity, Capital Adequacy Ratio, Net Performing Loan or Net Performing Financing, Loan to Deposit Ratio or Financing to Deposit Ratio, and Operating Expenses to Operating Income with a value of The Asymp Sign (2-tailed) is more than 0.05, which means that H0 is accepted or there is no significant difference between Conventional Banks and Islamic Banks over the past decade.

Keywords: Return On Assets, Return On Equity, Capital Adequacy Ratio, Net Performing Loan or Net Performing Financing, Loan to Deposit Ratio or Financing to Deposit Ratio, and Operating Expenses to Operating Income.