ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK UMUM SYARIAH DENGAN BANK UMUM KONVENSIONAL DI INDONESIA

Abstract

ABSTRACT
The objectives of this research to make compare the finance performance
between Islamic Commercial Banks and Conventional Commercial Banks in
Indonesia in the period 2013-2016 by using financial ratios. Financial ratios are
used consisting of CAR, NPL, LDR, BOPO, and ROA.
The data used in this study were obtained from the Financial Statements of
Commercial Banks in 2013 to 2016, published by each Bank concerned. After
passing through the stage purposive sample, the sample is feasible to use as many
as four samples, two Islamic Commercial Banks, and 2 Conventional Commercial
Bank.
Analytical techniques used to see comparison of financial performance of
Islamic Commercial Banks with Conventional Commercial Bank is the method of
Independent sample t-test.
The analysis showed that there are significant differences for each financial ratio
between Islamic Commercial Banks and Conventional Commercial Banks in
Indonesia. Islamic Commercial Banks has better performance in terms of
NPL,LDR, and BOPO ratios, while the Conventional Commercial Banks better
performance in terms of the CAR, and ROA.
Keywords : CAR, NPL, LDR, BOPO, ROA dan Independent sample t-test.