Institutional Repository | Satya Wacana Christian University: Analisis Perbandingan Kinerja Keuangan Bank Syariah Dan Bank Konvensional

ABSTRACT

This study aims to compare the financial performance of Islamic banks and
conventional banks during the 2010-2012 period. Conventional banks are selected
based on the criteria of total assets close to the size of Islamic banks. There are 11
pairs of Islamic banks and conventional banks. Financial ratios are used consist of
CAR, NPL, ROA, ROE, LDR, NIM, BOPO and. By using paired samples t test test (data
are normally distributed) and Wilcoxon rank test (data are not normally distributed),
obtained the result that the ratio of ROA and NIM showed a significant difference
between Islamic banks and conventional banks. As for the ratio CAR, NPL, ROE, LDR,
and BOPO do not show any performance difference between the two banks.
Keywords: financial performance, Islamic banks, conventional banks

SARIPATI

Penelitian ini bertujuan untuk membandingkan kinerja keuangan bank syariah dan
bank konvensional selama periode 2010-2012. Bank konvensional dipilih berdasarkan
kriteria total aset yang mendekati ukuran bank syariah. Terdapat 11 pasang bank
syariah dan bank konvensional yang terpilih. Rasio keuangan yang digunakan terdiri
dari CAR, NPL, ROA, ROE, LDR, NIM, dan BOPO. Dengan menggunakan uji paired
samples t test (data berdistribusi normal) dan uji Wilcoxon (data berdistribusi tidak

normal), diperoleh hasil bahwa rasio ROA dan NIM menunjukkan adanya perbedaan
signifikan antara bank syariah dan bank konvensional. Sedangkan untuk rasio CAR,
NPL, ROE, LDR, dan BOPO tidak menunjukkan adanya perbedaan kinerja antara
kedua bank tersebut.
Kata kunci: kinerja keuangan, bank syariah, bank konvensional