Analisis Perbandingan Kinerja Keuangan Bank Umum Syariah Hasil Spin Off Dan Non Spin Off Periode 2013-2015
Abstract: The aim of the study
was to determine the difference in financial performance of Islamic banks
results of acquisition and spin-offs around period year of 2013-2015. Financial
performance measurement of Islamic banks used capital, asset quality, earning,
and liquidity factor. Thus, study used quantitative research. The Islamic bank
that are used as a sample in this study including one Islamic bank result of
spin off and six Islamic bank result of acquisition. The financial performances
analyzed using independent sample t-test and Mann-Whitney test. The variables
used in financial performance assessment are CAR, NPF, ROA, BOPO and FDR. The
data used for this study are secondary data gathered from per semester
financial report in period of June 30th 2013 to June 30th 2015. The comparative
analysis result in ratio of CAR, NPF, ROA, BOPO and FDR showed no differences in
financial performance of Islamic banks result of acquisition and spin-off.
Keywords: Comparative
Analysis, Financial Performance, Spin Off, Acquisition
Penulis: Saraya Izazi Syarafina
Hisyam, Dina Fitrisia Septiarini
Kode Jurnal: jpmanajemendd161307
