ANALISIS PERBANDINGAN KINERJA KEUANGAN PERBANKAN SYARIAH MENGGUNAKAN PENDEKATAN LABA RUGI (INCOME STATEMENT) DAN NILAI TAMBAH (VALUE ADDED STATEMENT)
Abstract: This study aims to
analyze whether there are significant differences of Islamic banking financial
statements using the income statement
approach and value added approach is measured using financial ratios .
Financial ratios used in this study is ROA , ROE , LBAP and NPM .
Objects used in this study is the financial statements have been audited
by an independent auditor in the period 2010 - 2012 of Bank Mega Syariah , Bank
Muamalat Indonesia , Bank Syariah Mandiri , BCA Syariah , BRI Syariah , Bank
Panin Syariah and the Syariah Bukopin using two approaches is income statement
approach and value added approach . The analytical tool used in this study is
paired samples test with SPSS 17.00 for Windows.
The results of this study indicate that the ratio of ROA , ROE , LBAP and
NPM has a significant difference between the income statement approach and
value added approach . While the overall performance showed that profabilitas contained significant levels of
each difference between the income statement approach and value added approach
.
Keywords: financial
performance , Islamic banking , income , value -added , enterprise sharia
theory , ROA , ROE , LBAP , NPM
Penulis: M. Amrullah Reza P.T,
Adityawarman
Kode Jurnal: jpakuntansidd141155
