NINGRUM, DEVIA SEKAR (2022) ANALISIS PERBANDINGAN KINERJA KEUANGAN ANTARA BANK SYARIAH DENGAN BANK KONVENSIONAL. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to determine whether there are differences in the financial performance of CAR, NPL, ROA, ROE and LDR between Islamic Banks and Conventional Banks. The population in this study are Islamic commercial banks and conventional commersial banks in indonesia which are listed on the Indonesia Stock Exchange (IDX). The samples used were 9 islamic banks and 9 conventional banks using purposive sampling method. The data collection method uses the documentation method, namely by collecting, recording, reviewing secondary data in the form of annual financial reports. The method of data analysis used the data normality test (Kolmogorov-Smirnov) and the two-average difference test (independent sample t-test). The result showed that based on the average (mean) of the 5 financial ratios, there were significant differences, namely NPL, ROE, and ROA except for CAR and LDR, there was no significant difference between the performance of islamic banks and the performance of Conventional Banks. Keywords: Financial Performance, Financial Ratios, Islamic Banks, Conventional Banks Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan kinerja keuangan CAR, NPL, ROA, ROE dan LDR antara Bank Syariah dengan Bank Konvensional. Populasi dalam penelitian ini adalah bank umum syariah dan bank umum konvensional di indonesia yang terdaftar di Bursa Efek Indonesia (BEI). Sampel yang digunakan adalah sebanyak 9 bank syariah dan 9 bank konvensional dengan menggunakan metode purposive sampling. Metode pengumpulan data menggunakan metode dokumentasi, yaitu dengan cara mengumpulkan , mencatat, mengkaji data sekunder yang berupa laporan keuangan tahunan. Metode analisis data mengunakan uji normalitas data (Kolmogorov-Smirnov) dan uji beda dua rata-rata (independent sample t-test). Hasil penelitian menunjukan bahwa berdasarkan rata-rata (mean) dari 5 rasio keuangan, terdapat perbedaan yang signifikan adalah NPL, ROE, dan ROA kecuali CAR dan LDR tidak terdapat perbedaan yang signifikan antara kinerja Bank Syariah dengan kinerja Bank Konvensional. Kata Kunci : Kinerja Keuangan, Rasio Keuangan, Bank Syariah, Bank Konvensional
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