ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK UMUM SYARIAH DENGAN BANK UMUM KONVENSIONAL DI INDONESIA (Studi Empiris Pada Perusahaan Perbankan di Bursa Efek Indonesia)

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 2013-2015 by using financial ratios. Financial ratios are used consisting of CAR, LDR, NPL, BOPO, and ROA. The data used in this study were obtained from the Financial Statements of Commercial Banks in 2013 to 2015, published by each Bank concerned. After passing through the stage purposive sample, the sample is feasible to use as many as four samples, fifteen Islamic Commercial Banks, and 15.  Analytical techniques used to see comparison of financial performance of Islamic Commercial Banks with Conventional Commercial Bank is the method of Mann Whitney Ztest.  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 CAR,BOPO and LDR ratios, while the Conventional Commercial Banks better performance in terms of the ROA and NPL.ANALISIS PERBANDINGAN KINERJA KEUANGAN  BANK UMUM SYARIAH DENGAN BANK UMUM KONVENSIONAL  DI INDONESIA (Studi Empiris Pada Perusahaan Perbankan di Bursa Efek Indonesia)