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Luh Dita Dian Wijaya
Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia
Economics, Econometrics & Finance

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ANALISIS PERBANDINGAN KINERJA KEUANGAN PERBANKAN UMUM KONVENSIONAL DAN PERBANKAN SYARIAH PERIODE 2011-2015 Luh Dita Dian Wijaya; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 20 No 3 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The goal of this study is determining the difference of financial performance between conventional banks and Islamic banks as seen from its financial ratios. Financial ratios used are CAR, NPL, ROA, BOPO, and LDR. Data from this study obtained by looking at the financial statements of listed banks Financial Services Authority (FSA) with a population of 53 conventional banks and 10 Islamic banks. The samples used as many as 8 conventional banks and Islamic banks 8, with nonprobability sampling method. Data collection method used is a non-participant observation method. Analysis of the data using two different test average (Independent Sample t-Test) with SPSS.Based on the research, concluded there is a difference in the financial performance of conventional banking and Islamic banking is seen on financial ratios CAR, NPL, ROA, BOPO, and LDR.
Co-Authors Ni Made Adi Erawati