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LAMPIRAN
NO Nama Bank Syariah
Indonesia Nama Bank Syariah
Malaysia
1 Bank Bukopoin Syariah
Affin Islamic Bank Berhad 2
Bank Muamalat Syariah Alliance Islamic Bank Berhad
3 Bank Panin Syariah
Am Islamic Bank Berhad 4
BCA Syariah Bank Islam Malaysia
5 BJB Syariah
Bank Muamalat Malaysia 6
BNI Syariah CIMB Malaysia
7 BRI Syariah
Hong Leong Islamic Bank 8
BSM KFH Malaysia
9 Maybank Indonesia
Maybank Malaysia 10
Mega Syariah Public Bank Islamic Berhad
11 Bank Victoria Syariah
RHB Islamic Bank
NO ROA
REO NPF
CAR FDR
1 0.0152
0.8525 0.0174
0.1201 0.8518
2 0.0152
0.8552 0.0178
0.1201 0.8518
3 0.0175
0.7430 0.0088
0.1745 1.6297
4 0.0152
0.8525 0.0020
0.1201 0.8518
5 0.0265
0.8002 0.0041
0.1836 0.7295
6 0.0129
0.8786 0.0242
0.2067 0.7860
7 0.0020
0.9925 0.0212
0.1474 0.9055
8 0.0195
0.7644 0.0095
0.1457 0.8603
9 0.0357
0.5518 0.0000
0.7344 2.8920
10 0.0158
0.9080 0.0303
0.1203 0.8308
11 0.0154
0.8447 0.0459
0.1157 0.9415
12 0.0154
0.8447 0.0181
0.1157 0.9415
13 0.0348
0.4760 0.0019
0.3220 1.0566
14 0.0154
0.8447 0.0010
0.1157 0.9415
15 0.0246
0.7931 0.0050
0.1811 0.7409
15 0.0148
0.8539 0.0142
0.1907 0.8499
17 0.0119
0.8663 0.0184
0.1135 1.0307
18 0.0225
0.7300 0.0114
0.1382 0.9440
19 0.0288
0.5377 0.0125
0.6389 1.9770
20 0.0143
0.8790 0.0241
0.2808 0.7378
21 0.0137
0.8512 0.0427
0.1727 0.9999
22 0.0137
0.9386 0.0156
0.1405 0.9999
23 0.0103
0.8131 0.0077
0.2083 0.9040
24 0.0137
0.8512 0.0010
0.1727 0.9999
25 0.0261
0.7941 0.0064
0.1651 0.9647
26 0.0137
0.8394 0.0113
0.1623 0.9786
27 0.0115
0.9042 0.0326
0.1449 1.0270
28 0.0153
0.8646 0.0229
0.1410 0.8937
29 0.0287
0.6779 0.0000
0.5941 1.5287
30 0.0050
0.9195 0.0331
0.1840 0.8465
31 0.0027
0.9673 0.0407
0.1585 0.9289
32 0.0017
0.9733 0.0485
0.1415 0.8414
33 0.0199
0.6847 0.0029
0.2569 0.9404
34 0.0194
0.8594 0.0104
0.1639 0.9318
35 0.0127
0.8503 0.0104
0.1842 0.9258
36 0.0008
0.9947 0.0365
0.1289 0.9390
37 0.0017
0.9849 0.0429
0.1476 0.8213
38 0.0029
0.9761 0.0389
0.1926 0.9361
39 -0.0187
1.4331 0.0475
0.1527 0.9591
Data Indonesia
NO ROA
REO NPF
CAR FDR
1 0.0071
0.3006 0.0440
0.1108 0.8322
2 0.0120
0.4830 0.0190
0.1239 0.7880
3 0.0172
0.5220 0.0333
0.1550 0.8740
4 0.0157
0.5379 0.0261
0.1683 0.5145
5 0.0106
0.3180 0.0480
0.1520 0.8900
6 0.0142
0.5470 0.0510
0.1680 0.8620
7 0.0099
0.4440 0.0228
0.0850 0.7320
8 0.0120
0.4970 0.0186
0.1637 0.8780
9 0.0200
0.3530 0.0090
0.1560 0.8780
10 0.0085
0.6033 0.0429
0.1265 0.8410
11 0.0130
0.4760 0.0140
0.1188 0.7770
12 0.0180
0.4740 0.0245
0.1520 0.8950
13 0.0172
0.5142 0.0155
0.1409 0.6123
14 0.0053
0.3575 0.0480
0.1440 0.8780
15 0.0137
0.5640 0.0380
0.1550 0.8420
15 0.0190
0.4490 0.0169
0.1170 0.7360
17 0.0105
0.2012 0.0255
0.1889 1.0312
18 0.0120
0.4860 0.0109
0.1735 0.8980
19 0.0190
0.3990 0.0070
0.1470 0.8710
20 0.0065
0.7671 0.0251
0.1474 0.8060
21 0.0063
0.6250 0.0215
0.1428 0.7976
22 0.0130
0.4790 0.0110
0.1463 0.7840
23 0.0167
0.7240 0.0198
0.1462 0.8870
24 0.0170
0.5412 0.0118
0.1397 0.6504
25 0.0114
0.4691 0.0250
0.1470 0.5537
26 0.0128
0.5760 0.0320
0.1290 0.8840
27 0.0104
0.4310 0.0150
0.1415 0.7900
28 0.0153
0.7575 0.0308
0.1744 0.8405
29 0.0120
0.4780 0.0095
0.1566 0.8990
30 0.0180
0.3930 0.0070
0.1430 0.8750
31 0.0061
0.8446 0.0230
0.1442 0.8840
32 0.0068
0.4912 0.0179
0.1367 0.9970
33 0.0120
0.4660 0.0070
0.1367 0.8210
34 0.0169
0.6320 0.0186
0.1518 0.9000
35 0.0158
0.5195 0.0114
0.1332 0.7340
36 0.0101
0.4587 0.0270
0.1760 0.4040
37 0.0079
0.5860 0.0310
0.1470 0.9300
38 0.0106
0.4010 0.0130
0.1558 0.8610
39 0.0125
0.6828 0.0379
0.1625 0.5126
40 0.0110
0.4890 0.0104
0.1623 0.918
41 0.0180
0.327 0.0060
0.1640 0.8800
42 0.0069
0.8320 0.0130
0.1634 0.9070
Data Malaysia
Descriptive Statistics
N Minimum
Maximum Mean
Std. Deviation ROA
39 -,0187
,0357 ,014569
,0102408 REO
39 ,4760
1,4331 ,847344
,1532243 NPF
39 ,0000
,0485 ,018969
,0151771 CAR
39 ,1135
,7344 ,202503
,1409076 FDR
39 ,7295
2,8920 1,018392
,3888843 Valid N listwise
39
One-Sample Kolmogorov-Smirnov Test
Unstandardize d Residual
N 39
Normal Parametersa,b Mean
,0000000 Std. Deviation
,00352566 Most Extreme
Differences Absolute
,116 Positive
,116 Negative
-,059 Kolmogorov-Smirnov Z
,722 Asymp. Sig. 2-tailed
,675 a Test distribution is Normal.
b Calculated from data.
Model Summaryb
Model R
R Square Adjusted R
Square Std. Error of
the Estimate Durbin-Watson
1 ,939a
,881 ,868
,0037273 1,955
a Predictors: Constant, FDR, NPF, REO, CAR b Dependent Variable: ROA
Coefficientsa
Mod el
Unstandardized Coefficients
Standardize d
Coefficients T
Sig. Collinearity
Statistics B
Std. Error
Beta Toleranc
e VIF
B Std.
Error 1
Constan t
,062 ,006
11,003 ,000
REO -,052
,006 -,783
-8,483 ,000
,409 2,443
NPF -,140
,054 -,207
-2,595 ,014
,548 1,825
CAR ,003
,008 ,040
,344 ,733
,264 3,789
FDR -,001
,003 -,037
-,349 ,729
,302 3,314
a Dependent Variable: ROA
Coefficientsa
Model Unstandardized
Coefficients Standardized
Coefficients T
Sig. B
Std. Error Beta
B Std. Error
1 Constant
,004 ,003
1,262 ,215
REO ,000
,003 -,031
-,116 ,909
NPF -,016
,029 -,128
-,561 ,578
CAR ,001
,005 ,055
,166 ,869
FDR ,000
,002 -,087
-,283 ,779
a Dependent Variable: ABS_RES2
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N 42
Normal Parameters
a,b
Mean .0000000
Std. Deviation .00369704
Most Extreme Differences Absolute
.119 Positive
.119 Negative
-.095 Kolmogorov-Smirnov Z
.773 Asymp. Sig. 2-tailed
.589
Model Summary
b
Model R
R Square Adjusted R
Square Std. Error of the
Estimate Durbin-Watson
1 .442
a
.196 .109
.0038917 2.107
a. Predictors: Constant, FDR, NPF, CAR, REO b. Dependent Variable: ROA
Coefficientsa Model
Unstandardized Coefficients Standardized
Coefficients t
Sig. Collinearity
Statistics B
Std. Error Beta
Tolerance
1 Constant
.018 .006
2.857 .007
REO -.005
.004 -.185
-1.247 .220
.983
NPF -.117
.049 -.354
-2.392 .022
.994 CAR
.028 .032
.132 .893
.378 .991
FDR -.005
.005 -.167
-1.122 .269
.985
Coefficients
a
Model Collinearity Statistics
VIF
1 Constant
REO 1.017
NPF 1.006
CAR 1.009
FDR 1.016
a. Dependent Variable: ROA
Coefficients
a
Model Unstandardized Coefficients
Standardized Coefficients
t Sig.
Collinearity Statistics
B Std. Error
Beta Tolerance
1 Constant
-.003 .003
-.923 .362
REO .002
.002 .190
1.221 .230
.983 NPF
-.003 .021
-.023 -.146
.885 .994
CAR .016
.014 .184
1.185 .244
.991 FDR
.003 .002
.216 1.387
.174 .985
Coefficients
a
Model Collinearity Statistics
VIF
1 Constant
REO 1.017
NPF 1.006
CAR 1.009
FDR 1.016
Levenes Test for Equality of Variances
t-test for Equality of Means F
Sig. t
df Sig. 2-
tailed Mean
Difference Std. Error
Difference 95 Confidence Interval
of the Difference Lower
Upper Lower
Upper Lower
Upper Lower
Upper Lower
ROA Equal variances
assumed 8.815
.004 1.154
79 .252
.0019764 .0017119
-.0014311 .0053839
Equal variances not assumed
1.124 49.262
.267 .0019764
.0017589 -.0015578
.0055105 REO
Equal variances assumed
.169 .682
10.326 79
.000 .3355007
.0324913 .2708284
.4001731 Equal variances
not assumed 10.289
76.771 .000
.3355007 .0326082
.2705664 .4004351
NPF Equal variances
assumed 2.458
.121 -1.108
79 .271
-.0034046 .0030729
-.0095210 .0027119
Equal variances not assumed
-1.100 73.604
.275 -.0034046
.0030957 -.0095735
.0027643 CAR
Equal variances assumed
15.485 .000
2.507 79
.014 .0550311
.0219526 .0113356
.0987267 Equal variances
not assumed 2.418
39.336 .020
.0550311 .0227606
.0090060 .1010562
FDR Equal variances
assumed 4.410
.039 3.232
79 .002
.2053923 .0635441
.0789109 .3318737
Equal variances not assumed
3.137 45.961
.003 .2053923
.0654713 .0736023
.3371823
FAKTOR-FAKTOR YANG MEMENGARUHI PROFITABILITAS BANK SYARIAH perbandingan kinerja keuangan di Indonesia dan Malaysia
HAFIZHA
Universitas Muhammadiyah Yogyakarta
ABSTRACT
This research aims to know the differences of financial performance between sharia bank in Indonesia and sharia bank in Malaysia. The method of the
research used in this final graduation paper was Independent Sample T-Test to compare the financial performance sharia bank between sharia banks in those two
countries. The fast development of sharia bank nowadays has encouraged the writer to do the research about sharia bank and compare it with other sharia bank
in other country.
The data used in this research were secondary data in the form of financial report from each sharia bank taken from the financial report published by
Indonesian Stock Exchange and Malaysian Stock Exchange and also from official sites from each bank. The analysis done by using the financial ratio analysis that
consist of ROA, REO, NPF, CAR, FDR. The technique used to compare the financial performance sharia bank in Indonesia and sharia bank in Malaysia was
the Independent Sample t-test method.
The analysis done had shown that there were significant comparison for the profitability, operating efficiency, NPL Non Performing Loan, capital, and
liquidity.
Key Words: financial performance, ratio, ROA, REO, NPF, CAR, FDR.