Analisis Perbandingan Kinerja Keuangan Bank Umum Syariah dan Bank Umum Konvensional di Indonesia (Tahun 2011-2013)
Lampiran I
Persentase Kinerja Keuangan BUS & BUK
Kinerja Keuangan Bank Umum Syariah
1.
2.
3.
4.
5.
1.
2.
3.
4.
5.
1.
2.
3.
4.
5.
Bank
Muamalat
BNI Syariah
BRI Syariah
Mandiri Syariah
Mega Syariah
Tahun 2011
CAR
ROA
12,01%
1,52%
20,75%
1,29%
14,74%
0,20%
14,57%
1,95%
12,03%
1,58%
LDR
85,18%
78,60%
90,55%
86,03%
83,08%
BOPO
85,25%
87,86%
99,25%
77,18%
90,80%
NPL
1,78%
2,42%
2,12%
1,14%
3,03%
Bank
Muamalat
BNI Syariah
BRI Syariah
Mandiri Syariah
Mega Syariah
Tahun 2012
CAR
ROA
LDR
11,57%
1,54%
94,15%
19,29%
1,48%
84,99%
11,35%
1,19% 100,96%
13,82%
2,25%
94,40%
13,51%
3,81%
88,88%
BOPO
84,45%
85,39%
99,25%
80,42%
77,28%
NPL
1,81%
1,42%
1,84%
0,95%
2,67%
Bank
Muamalat
BNI Syariah
BRI Syariah
Mandiri Syariah
Mega Syariah
Tahun 2013
CAR
ROA
LDR
17,27%
1,37%
99,99%
16,54%
1,37%
97,86%
14,49%
1,15% 102,70%
14,10%
1,53%
89,37%
12,99%
2,33%
93,37%
BOPO
85,12%
83,94%
86,63%
77,18%
86,09%
NPL
0,78%
1,13%
3,26%
1,29%
2,98%
Kinerja Keuangan Bank Umum Konvensional
1.
2.
3.
4.
5.
Bank
BCA
BNI
BRI
Mandiri
Mega
Tahun 2011
CAR
ROA
11,6%
3,8%
15,1%
3,4%
14,96%
4,93%
15,34%
3,37%
16,63%
1,14%
LDR
61,7%
85,3%
76,20%
71,65%
57,41%
BOPO
60,9%
67,1%
66,69%
67,22%
87,96%
NPL
0,2%
0,5%
2,30%
0,45%
0,98%
71
Tahun 2012
1.
2.
3.
4.
5.
1.
2.
3.
4.
5.
Bank
BCA
BNI
BRI
Mandiri
Mega
CAR
13,3%
16,7%
16,95%
15,48%
19,18%
ROA
3,6%
2,9%
5,15%
3,55%
2,74%
Bank
BCA
BNI
BRI
Mandiri
Mega
Tahun 2013
CAR
ROA
14,8%
3,8%
17,6%
2,9%
16,99%
5,03%
14,93%
3,66%
11,70%
2,29%
LDR
68,6%
77,5%
79,85%
77,66%
52,39%
BOPO
62,4%
71,0%
59,93%
63,93%
76,73%
NPL
0,2%
0,8%
1,78%
0,37%
2,09%
LDR
75,4%
70,4%
88,54%
82,97%
63,75%
BOPO
61,5%
72,6%
60,58%
62,41%
81,84%
NPL
0,2%
0,5%
1,55%
0,37%
2,18%
72
Lampiran II
Hasil Perhitungan Performa Kinerja Keuangan
Hasil Perhitungan Performa Kinerja Keuangan BUS & BUK 2011
Tahun
BUS
Indikator
CAR
ROA
LDR
BOPO
NPL
2011
1
12,01
1,52
85,18
85,25
1,78
2
20,75
1,29
78,60
87,86
2,42
3
14,74
0,20
90,55
99,25
2,12
Skor
90
100
100
100
100
100
100
80
100
100
BUS
90
80
100
80
100
90 90 80 90
100 100 90 90
100 80 80 100
90 100 90 90
100 90 100 100
BUK
4
14,57
1,95
86,03
77,18
1,14
5
12,03
1,58
83,08
99,80
3,03
1
11,6
3,8
61,7
60,9
0,2
2
15,1
3,4
85,3
67,1
0,5
Bobot
BUK
90
90
80
90
100
90 90
90 100
80 80
90 100
100 100
Rata-Rata Performa BUS & BUK
20%
10%
15%
15%
20%
3
14,96
4,93
76,20
66,69
2,30
4
15,34
3,37
71,65
67,22
0,45
5
16,63
1,14
57,41
87,96
0,98
Final Skor
18
10
15
15
20
78
BUS
20 18
18
10
8
10
12 15
15
15 12 13,5
20 20
20
77 73 76,5
377,5/5
75,5
18
10
12
15
18
73
BUK
16
18
18
18
9
9
9
9
12
15
12
12
13,5 13,5 13,5 13,5
20
20
20
20
70,5 75,5 72,5 72,5
366/5
73,2
18
10
12
15
20
75
73
Hasil Perhitungan Performa Kinerja Keuangan BUS & BUK 2012
Tahun
BUS
Indikator
CAR
ROA
LDR
BOPO
NPL
2012
1
11,57
1,54
94,15
84,45
1,81
2
19,29
1,48
84,99
85,39
1,42
3
11,35
1,19
100,96
99,29
1,84
Skor
80 90
100 100
100 80
90 100
100 100
BUS
80
100
100
100
100
90 90 90 90
90 90 90 90
100 100 80 80
90 90 90 90
100 100 100 100
BUK
4
13,82
2,25
94,40
80,42
0,95
5
13,51
3,81
88,88
77,28
2,67
1
13,3
3,6
68,6
62,4
0,2
Bobot
BUK
90
90
80
90
100
90 90
90 90
80 80
90 100
100 100
Rata-Rata Performa BUS & BUK
20%
10%
15%
15%
20%
2
16,7
2,9
77,5
71,0
0,8
3
16,95
5,15
79,85
59,93
1,78
4
15,48
3,55
77,66
63,93
0,37
5
19,18
2,74
52,39
76,73
2,09
Final Skor
16
10
15
13,5
20
74,5
18
10
12
15
20
75
BUS
BUK
16 18
18
18
18
18
18
8
10
10
9
9
9
9
15 15
15
12
12
12
12
15 13,5 13,5 13,5 13,5 13,5 13,5
20 20
20
20
20
20
20
74 76,5 76,5 72,5 72,5 72,5 72,5
376,5/5
364/5
75,3
72,8
18
9
12
15
20
74
74
Hasil Perhitungan Performa Kinerja Keuangan BUS & BUK 2013
Tahun
BUS
Indikator
CAR
ROA
LDR
BOPO
NPL
2013
1
17,27
1,37
99,99
85,12
0,78
2
16,54
1,37
97,86
83,94
1,13
3
14,49
1,15
102,70
86,63
3,26
Skor
90 90
100 100
100 100
100 90
100 100
BUS
90
100
100
100
90
90 90 90 90
100 90 90 90
100 100 80 80
90 100 90 90
100 100 100 100
BUK
4
14,10
1,53
89,37
77,18
1,29
5
12,99
2,33
93,37
86,09
2,98
1
14,8
3,8
75,4
61,5
0,2
2
17,6
2,9
70,4
72,6
0,5
Bobot
BUK
90
90
100
90
100
90 80
90 90
80 80
90 100
100 100
Rata-Rata Performa BUS & BUK
20%
10%
15%
15%
20%
3
16,99
5,03
88,54
60,58
1,55
4
14,93
3,66
82,97
62,41
0,37
5
11,70
2,29
63,75
81,84
2,18
Final Skor
18
10
15
15
20
78
BUS
18 18 18
10 10 10
15 15 15
13,5 15 13,5
20 18 20
76,5 76 76,5
384/5
76,8
18
9
15
15
20
77
18
18
9
9
12
12
13,5 13,5
20
20
72,5 75,5
BUK
18
18
9
9
15
12
13,5 13,5
20
20
75,5 72,5
368/5
73,6
16
9
12
15
20
72
75
Lampiran III
Analisis Statistik Deskriptif
Descriptive Statistics
Rasio
CAR
ROA
LDR
BOPO
NPL
KK
Jenis
Bank
BUS
BUK
BUS
BUK
BUS
BUK
BUS
BUK
BUS
BUK
BUS
BUK
N
Mean
15
15
15
15
15
15
15
15
15
15
15
15
14.6020
15.4137
1.6373
3.4840
91.3407
72.6213
85.7393
68.1860
1.9080
.9647
75.8667
73.2000
Std
Deviation
2.78309
2.08176
.77934
1.05833
7.11067
10.36455
6.80402
8.41321
.80886
.78918
1.60876
1.52128
Std. Error
Mean
.71859
.53751
.20123
.27326
1.83597
2.67612
1.75679
2.17228
.20885
.20377
.41538
.39279
Valid N
Sumber : Hasil Penelitian, 2015 (Data Diolah)
76
Lampiran IV
Hasil Uji Beda Dua Rata-Rata Independent T-Test
Levene’s Test
t-Test for Equality of Means
For Equality
of Variances
95% Confidence
Interval of the
Difference
F
Equal variances assumed
,860
Equal variances not assumed
Equal variances assumed
1,807
ROA
Equal variances not assumed
Equal variances assumed
1,932
LDR
Equal variances not assumed
Equal variances assumed
1,073
BOPO
Equal variances not assumed
Equal variances assumed
,003
NPL
Equal variances not assumed
KK
Equal variances assumed
0,022
Equal variances not assumed
Sumber : Hasil Olahan Menggunakan SPSS
CAR
Sig
T
Df
,362
-,909
-,909
-5,442
-5,442
5,768
5,768
6,283
6,283
3,233
3,233
4,665
4,665
28
25,931
28
25,733
28
24,789
28
26,826
28
27,983
28
27,913
,306
,175
,309
,955
,883
Sig
(2taile
d)
,371
,372
,000
,000
,000
,000
,000
,000
,003
,003
,000
,000
Mean
Differen
ce
-,81533
-,81533
-1,84667
-1,84667
18,71933
18,71933
17,55333
17,55333
,94333
,94333
2,66667
2,6667
Std.
Error
Differen
ce
,89738
,89738
,33936
,33936
3,24536
3,24536
2,79376
2,79376
,29178
,29178
,57169
,57169
Lower
Upper
-2,65353
-2,66016
-2,54180
-2,54457
12,07151
12,03250
11,83057
11,81927
,34564
,34562
1,49562
1,49562
1,02286
1,02949
-1,15153
-1,14876
25,36716
25,40617
23,27610
23,28740
1,54103
1,54104
3,83771
3,83771
77
Persentase Kinerja Keuangan BUS & BUK
Kinerja Keuangan Bank Umum Syariah
1.
2.
3.
4.
5.
1.
2.
3.
4.
5.
1.
2.
3.
4.
5.
Bank
Muamalat
BNI Syariah
BRI Syariah
Mandiri Syariah
Mega Syariah
Tahun 2011
CAR
ROA
12,01%
1,52%
20,75%
1,29%
14,74%
0,20%
14,57%
1,95%
12,03%
1,58%
LDR
85,18%
78,60%
90,55%
86,03%
83,08%
BOPO
85,25%
87,86%
99,25%
77,18%
90,80%
NPL
1,78%
2,42%
2,12%
1,14%
3,03%
Bank
Muamalat
BNI Syariah
BRI Syariah
Mandiri Syariah
Mega Syariah
Tahun 2012
CAR
ROA
LDR
11,57%
1,54%
94,15%
19,29%
1,48%
84,99%
11,35%
1,19% 100,96%
13,82%
2,25%
94,40%
13,51%
3,81%
88,88%
BOPO
84,45%
85,39%
99,25%
80,42%
77,28%
NPL
1,81%
1,42%
1,84%
0,95%
2,67%
Bank
Muamalat
BNI Syariah
BRI Syariah
Mandiri Syariah
Mega Syariah
Tahun 2013
CAR
ROA
LDR
17,27%
1,37%
99,99%
16,54%
1,37%
97,86%
14,49%
1,15% 102,70%
14,10%
1,53%
89,37%
12,99%
2,33%
93,37%
BOPO
85,12%
83,94%
86,63%
77,18%
86,09%
NPL
0,78%
1,13%
3,26%
1,29%
2,98%
Kinerja Keuangan Bank Umum Konvensional
1.
2.
3.
4.
5.
Bank
BCA
BNI
BRI
Mandiri
Mega
Tahun 2011
CAR
ROA
11,6%
3,8%
15,1%
3,4%
14,96%
4,93%
15,34%
3,37%
16,63%
1,14%
LDR
61,7%
85,3%
76,20%
71,65%
57,41%
BOPO
60,9%
67,1%
66,69%
67,22%
87,96%
NPL
0,2%
0,5%
2,30%
0,45%
0,98%
71
Tahun 2012
1.
2.
3.
4.
5.
1.
2.
3.
4.
5.
Bank
BCA
BNI
BRI
Mandiri
Mega
CAR
13,3%
16,7%
16,95%
15,48%
19,18%
ROA
3,6%
2,9%
5,15%
3,55%
2,74%
Bank
BCA
BNI
BRI
Mandiri
Mega
Tahun 2013
CAR
ROA
14,8%
3,8%
17,6%
2,9%
16,99%
5,03%
14,93%
3,66%
11,70%
2,29%
LDR
68,6%
77,5%
79,85%
77,66%
52,39%
BOPO
62,4%
71,0%
59,93%
63,93%
76,73%
NPL
0,2%
0,8%
1,78%
0,37%
2,09%
LDR
75,4%
70,4%
88,54%
82,97%
63,75%
BOPO
61,5%
72,6%
60,58%
62,41%
81,84%
NPL
0,2%
0,5%
1,55%
0,37%
2,18%
72
Lampiran II
Hasil Perhitungan Performa Kinerja Keuangan
Hasil Perhitungan Performa Kinerja Keuangan BUS & BUK 2011
Tahun
BUS
Indikator
CAR
ROA
LDR
BOPO
NPL
2011
1
12,01
1,52
85,18
85,25
1,78
2
20,75
1,29
78,60
87,86
2,42
3
14,74
0,20
90,55
99,25
2,12
Skor
90
100
100
100
100
100
100
80
100
100
BUS
90
80
100
80
100
90 90 80 90
100 100 90 90
100 80 80 100
90 100 90 90
100 90 100 100
BUK
4
14,57
1,95
86,03
77,18
1,14
5
12,03
1,58
83,08
99,80
3,03
1
11,6
3,8
61,7
60,9
0,2
2
15,1
3,4
85,3
67,1
0,5
Bobot
BUK
90
90
80
90
100
90 90
90 100
80 80
90 100
100 100
Rata-Rata Performa BUS & BUK
20%
10%
15%
15%
20%
3
14,96
4,93
76,20
66,69
2,30
4
15,34
3,37
71,65
67,22
0,45
5
16,63
1,14
57,41
87,96
0,98
Final Skor
18
10
15
15
20
78
BUS
20 18
18
10
8
10
12 15
15
15 12 13,5
20 20
20
77 73 76,5
377,5/5
75,5
18
10
12
15
18
73
BUK
16
18
18
18
9
9
9
9
12
15
12
12
13,5 13,5 13,5 13,5
20
20
20
20
70,5 75,5 72,5 72,5
366/5
73,2
18
10
12
15
20
75
73
Hasil Perhitungan Performa Kinerja Keuangan BUS & BUK 2012
Tahun
BUS
Indikator
CAR
ROA
LDR
BOPO
NPL
2012
1
11,57
1,54
94,15
84,45
1,81
2
19,29
1,48
84,99
85,39
1,42
3
11,35
1,19
100,96
99,29
1,84
Skor
80 90
100 100
100 80
90 100
100 100
BUS
80
100
100
100
100
90 90 90 90
90 90 90 90
100 100 80 80
90 90 90 90
100 100 100 100
BUK
4
13,82
2,25
94,40
80,42
0,95
5
13,51
3,81
88,88
77,28
2,67
1
13,3
3,6
68,6
62,4
0,2
Bobot
BUK
90
90
80
90
100
90 90
90 90
80 80
90 100
100 100
Rata-Rata Performa BUS & BUK
20%
10%
15%
15%
20%
2
16,7
2,9
77,5
71,0
0,8
3
16,95
5,15
79,85
59,93
1,78
4
15,48
3,55
77,66
63,93
0,37
5
19,18
2,74
52,39
76,73
2,09
Final Skor
16
10
15
13,5
20
74,5
18
10
12
15
20
75
BUS
BUK
16 18
18
18
18
18
18
8
10
10
9
9
9
9
15 15
15
12
12
12
12
15 13,5 13,5 13,5 13,5 13,5 13,5
20 20
20
20
20
20
20
74 76,5 76,5 72,5 72,5 72,5 72,5
376,5/5
364/5
75,3
72,8
18
9
12
15
20
74
74
Hasil Perhitungan Performa Kinerja Keuangan BUS & BUK 2013
Tahun
BUS
Indikator
CAR
ROA
LDR
BOPO
NPL
2013
1
17,27
1,37
99,99
85,12
0,78
2
16,54
1,37
97,86
83,94
1,13
3
14,49
1,15
102,70
86,63
3,26
Skor
90 90
100 100
100 100
100 90
100 100
BUS
90
100
100
100
90
90 90 90 90
100 90 90 90
100 100 80 80
90 100 90 90
100 100 100 100
BUK
4
14,10
1,53
89,37
77,18
1,29
5
12,99
2,33
93,37
86,09
2,98
1
14,8
3,8
75,4
61,5
0,2
2
17,6
2,9
70,4
72,6
0,5
Bobot
BUK
90
90
100
90
100
90 80
90 90
80 80
90 100
100 100
Rata-Rata Performa BUS & BUK
20%
10%
15%
15%
20%
3
16,99
5,03
88,54
60,58
1,55
4
14,93
3,66
82,97
62,41
0,37
5
11,70
2,29
63,75
81,84
2,18
Final Skor
18
10
15
15
20
78
BUS
18 18 18
10 10 10
15 15 15
13,5 15 13,5
20 18 20
76,5 76 76,5
384/5
76,8
18
9
15
15
20
77
18
18
9
9
12
12
13,5 13,5
20
20
72,5 75,5
BUK
18
18
9
9
15
12
13,5 13,5
20
20
75,5 72,5
368/5
73,6
16
9
12
15
20
72
75
Lampiran III
Analisis Statistik Deskriptif
Descriptive Statistics
Rasio
CAR
ROA
LDR
BOPO
NPL
KK
Jenis
Bank
BUS
BUK
BUS
BUK
BUS
BUK
BUS
BUK
BUS
BUK
BUS
BUK
N
Mean
15
15
15
15
15
15
15
15
15
15
15
15
14.6020
15.4137
1.6373
3.4840
91.3407
72.6213
85.7393
68.1860
1.9080
.9647
75.8667
73.2000
Std
Deviation
2.78309
2.08176
.77934
1.05833
7.11067
10.36455
6.80402
8.41321
.80886
.78918
1.60876
1.52128
Std. Error
Mean
.71859
.53751
.20123
.27326
1.83597
2.67612
1.75679
2.17228
.20885
.20377
.41538
.39279
Valid N
Sumber : Hasil Penelitian, 2015 (Data Diolah)
76
Lampiran IV
Hasil Uji Beda Dua Rata-Rata Independent T-Test
Levene’s Test
t-Test for Equality of Means
For Equality
of Variances
95% Confidence
Interval of the
Difference
F
Equal variances assumed
,860
Equal variances not assumed
Equal variances assumed
1,807
ROA
Equal variances not assumed
Equal variances assumed
1,932
LDR
Equal variances not assumed
Equal variances assumed
1,073
BOPO
Equal variances not assumed
Equal variances assumed
,003
NPL
Equal variances not assumed
KK
Equal variances assumed
0,022
Equal variances not assumed
Sumber : Hasil Olahan Menggunakan SPSS
CAR
Sig
T
Df
,362
-,909
-,909
-5,442
-5,442
5,768
5,768
6,283
6,283
3,233
3,233
4,665
4,665
28
25,931
28
25,733
28
24,789
28
26,826
28
27,983
28
27,913
,306
,175
,309
,955
,883
Sig
(2taile
d)
,371
,372
,000
,000
,000
,000
,000
,000
,003
,003
,000
,000
Mean
Differen
ce
-,81533
-,81533
-1,84667
-1,84667
18,71933
18,71933
17,55333
17,55333
,94333
,94333
2,66667
2,6667
Std.
Error
Differen
ce
,89738
,89738
,33936
,33936
3,24536
3,24536
2,79376
2,79376
,29178
,29178
,57169
,57169
Lower
Upper
-2,65353
-2,66016
-2,54180
-2,54457
12,07151
12,03250
11,83057
11,81927
,34564
,34562
1,49562
1,49562
1,02286
1,02949
-1,15153
-1,14876
25,36716
25,40617
23,27610
23,28740
1,54103
1,54104
3,83771
3,83771
77