ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK SYARIAH DENGAN BANK KONVENSIONAL DI INDONESIA

Abstract

This research is performed in order to compare the financial performance of
Islamic Banks with Conventional Banks, with the variables studied are ROA (Return on
Assets), DER (Debt Equity Ratio), BOPO (Operating Expense to Operating Income), NPL
(Net Performing Loan), LDR ( Loan To Deposit Ratio) and CAR (Capital Adequacy
Ratio).The population is all of Islamic Banks and Conventional Banks in Indonesia. The
data is based on the publication of banking directory Indonesia since 2010 until 2014.
Obtained by amount sampel as much 11 Islamic Banks and 107 Conventional Bank in
Indonesia 2010-2014 period. The analytical method used is the Non Parametric Analysis
of Two Related Samples Test namely the Kolmogorov-Smirnov test.Based on data analysis
found that there was significant difference from the average value of ROA, DER, BOPO,
NPL and LDR, between Islamic Banks and Conventional Banks. As for the CAR ratio there
are no significant differences. Overall the study period performance of Islamic Bank better
than Conventional Banks though seen from an average of all ratios Conventional Bank
nicer. Islamic Bank better but according to the author analyzes because during the
monetary crisis can still survive and when the economy is not conducive Islamic Bank NPL
increase but still below the Bank Conventional NPL.