ANALISIS PERBANDINGAN KINERJA KEUANGAN ANTARA PERBANKAN KONVENSIONAL DENGAN PERBANKAN SYARIAH DI INDONESIA
Abstract: Currently there are
many Islamic banks in Indonesia as a form of concern for the banking industry
with a selection of the bank in accordance with the Islamic shari’a. Many
conventional banks began to open Islamic branches, so that the majority of
Indonesian people who are Muslim may use the services of the bank without
having to fear about riba. This study aimed to compare the financial
performance of the two types of banks. This study used liquidity ratios, profitability
ratios, risk and solvency ratio, as well as the efficiency ratio to measure
financial performance.
This study used secondary data documentation, by looking at the financial
statements (annual report) banks during the period 2011-2013 were taken from
the website of each bank. Samples were taken using purposive sampling method
with the criteria specified by the author. The number of samples obtained from
the criteria which are 21 banks with a total of 62 samples. Hypothesis testing
using Financial Ratio Analysis (FRA).
The results showed there were significant differences in the financial
performance of conventional banks and Islamic banks. However, the overall
financial performance of conventional banks and Islamic banks were equally
good, because conventional banks better in the ratio of profitability and
efficiency ratios, while Islamic banks better in liquidity ratio and the risk
and solvency ratio.
Penulis: Fivtina Marbelanty,
Adityawarman
Kode Jurnal: jpakuntansidd150782
