ANALISIS PERBANDINGAN KINERJA KEUANGAN PERBANKAN SYARIAH DENGAN PERBANKAN KONVENSIONAL SEBELUM DAN SETELAH KRISIS GLOBAL
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ANALISIS PERBANDINGAN KINERJA KEUANGAN PERBANKAN
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SKRIPSI
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Analisis Perbandingan Kinerja Keuangan Perbankan Syariah Dengan Perbankan
Konvensional Sebelum Dan Setelah Krisis Global (Comparative Analysis Of
Financial Performance Islamic Banking With Conventional Banking Before And
After The Global Crisis)
Jaka Trimulya Ginanjar
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Jember
ABSTRACT
This study aimed to compare the financial performance of Islamic banking
with the conventional banking before and after the global crisis. This study period
was divided into two, namely the period before the global crisis between June 2007August 2008 and after a global crisis between January 2009-November 2009.
Financial ratios used consisted of CAR, NPL, ROA, ROE, ROA and LDR.
On the basis of predetermined criteria sample, obtained by two sample
groups, namely two Islamic banks and seven conventional banks. Analysis tool used
to prove the hypothesis in this study is an independent sample t-test.
The analysis conducted in the period before the global crisis shows that the average
financial ratios of Islamic banking (LDR) is significantly better compared with
conventional banking, while at other ratios are not significant differences. But if you
look at the overall Islamic banking shows better performance than conventional
banking.
The analysis conducted in the period after the global crisis shows that the
average ratio of conventional banking finance (NPL) is significantly better with
Islamic banking, While at other ratios are not significant differences. But in general if
you look at conventional banks showed overall better performance dibandikan
Islamic banking.
The conclusion from this study show that the performance of Islamic banking
before the global financial crisis in general better than the conventional banking.
whereas after the Global Crisis of conventional banking is better than the sharia
banking. This shows the conventional banking is better in crisis situations
Key words : global crisis, islamic banking, conventional banking.
viii
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DAFTAR ISI
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HALAMAN PERNYATAAN .......................................................................
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ABSTRAK .....................................................................................................
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2.5.1 Pengertian Bank Syariah....................................................
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2.5.2 Sistem Operasional Bank Syariah......................................
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2.6 Perbedaan Bank Syariah dengan Bank Konvensional ...........
20
2.7 Rasio Keuangan..........................................................................
23
2.7.1 Rasio Permodalan (Solvabilitas)........................................
23
2.7.2 Rasio Kualitas Aktiva Produktif (KAP) ............................
26
2.7.3 Rasio Rentabilitas (Earning)..............................................
27
2.7.4 Rasio Efisiensi (Rasio Biaya Operasional) ........................
28
2.7.5 Rasio Likuiditas (Liquidity) ...............................................
29
2.8 Penelitian Terdahulu .................................................................
29
2.9 Hipotesis Penelitian ....................................................................
31
BAB 3. METODOLOGI PENELITIAN......................................................
32
3.1 Populasi dan Sampel .................................................................
32
3.2 Pengumpulan Data ....................................................................
32
3.3 Pengukuran Variabel.................................................................
33
3.4 Metode Analisis Data .................................................................
37
BAB 4. PEMBAHASAN ..............................................................................
38
4.1 Sebelum Krisis Global ..............................................................
38
4.1.1 Uji Normalitas ...................................................................
38
4.1.2 Uji Statistic Independent Sample T-test.............................
39
4.1.2.1 Analisis Rasio CAR...............................................
41
4.1.2.2 Analisis Rasio NPL................................................
41
4.1.2.3 Analisis Rasio ROA...............................................
42
4.1.2.4 Analisis Rasio ROE ...............................................
43
4.1.2.5 Analisis Rasio BOPO ............................................
44
4.1.2.6 Analisis Rasio LDR ...............................................
45
4.1.2.7 Analisis Kinerja Bank Secara Keseluruhan ...........
46
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SKRIPSI
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JURUSAN
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FAKULTAS
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UNIVERSITAS JEMBER
2010
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Analisis Perbandingan Kinerja Keuangan Perbankan Syariah Dengan Perbankan
Konvensional Sebelum Dan Setelah Krisis Global (Comparative Analysis Of
Financial Performance Islamic Banking With Conventional Banking Before And
After The Global Crisis)
Jaka Trimulya Ginanjar
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Jember
ABSTRACT
This study aimed to compare the financial performance of Islamic banking
with the conventional banking before and after the global crisis. This study period
was divided into two, namely the period before the global crisis between June 2007August 2008 and after a global crisis between January 2009-November 2009.
Financial ratios used consisted of CAR, NPL, ROA, ROE, ROA and LDR.
On the basis of predetermined criteria sample, obtained by two sample
groups, namely two Islamic banks and seven conventional banks. Analysis tool used
to prove the hypothesis in this study is an independent sample t-test.
The analysis conducted in the period before the global crisis shows that the average
financial ratios of Islamic banking (LDR) is significantly better compared with
conventional banking, while at other ratios are not significant differences. But if you
look at the overall Islamic banking shows better performance than conventional
banking.
The analysis conducted in the period after the global crisis shows that the
average ratio of conventional banking finance (NPL) is significantly better with
Islamic banking, While at other ratios are not significant differences. But in general if
you look at conventional banks showed overall better performance dibandikan
Islamic banking.
The conclusion from this study show that the performance of Islamic banking
before the global financial crisis in general better than the conventional banking.
whereas after the Global Crisis of conventional banking is better than the sharia
banking. This shows the conventional banking is better in crisis situations
Key words : global crisis, islamic banking, conventional banking.
viii
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iii nej.ajc.a.ic.id
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DAFTAR ISI
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ii
HALAMAN PERNYATAAN .......................................................................
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ABSTRAK .....................................................................................................
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2.5 Bank Syariah ..............................................................................
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2.5.1 Pengertian Bank Syariah....................................................
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2.5.2 Sistem Operasional Bank Syariah......................................
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2.6 Perbedaan Bank Syariah dengan Bank Konvensional ...........
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2.7 Rasio Keuangan..........................................................................
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2.7.1 Rasio Permodalan (Solvabilitas)........................................
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2.7.3 Rasio Rentabilitas (Earning)..............................................
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2.7.4 Rasio Efisiensi (Rasio Biaya Operasional) ........................
28
2.7.5 Rasio Likuiditas (Liquidity) ...............................................
29
2.8 Penelitian Terdahulu .................................................................
29
2.9 Hipotesis Penelitian ....................................................................
31
BAB 3. METODOLOGI PENELITIAN......................................................
32
3.1 Populasi dan Sampel .................................................................
32
3.2 Pengumpulan Data ....................................................................
32
3.3 Pengukuran Variabel.................................................................
33
3.4 Metode Analisis Data .................................................................
37
BAB 4. PEMBAHASAN ..............................................................................
38
4.1 Sebelum Krisis Global ..............................................................
38
4.1.1 Uji Normalitas ...................................................................
38
4.1.2 Uji Statistic Independent Sample T-test.............................
39
4.1.2.1 Analisis Rasio CAR...............................................
41
4.1.2.2 Analisis Rasio NPL................................................
41
4.1.2.3 Analisis Rasio ROA...............................................
42
4.1.2.4 Analisis Rasio ROE ...............................................
43
4.1.2.5 Analisis Rasio BOPO ............................................
44
4.1.2.6 Analisis Rasio LDR ...............................................
45
4.1.2.7 Analisis Kinerja Bank Secara Keseluruhan ...........
46
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