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M. Amrullah Reza P.T
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Economics, Econometrics & Finance

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ANALISIS PERBANDINGAN KINERJA KEUANGAN PERBANKAN SYARIAH MENGGUNAKAN PENDEKATAN LABA RUGI (INCOME STATEMENT) DAN NILAI TAMBAH (VALUE ADDED STATEMENT) M. Amrullah Reza P.T; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze whether there are significant differences of Islamic banking financial statements using  the income statement approach and value added approach is measured using financial ratios . Financial ratios used in this study is ROA , ROE , LBAP and NPM .Objects used in this study is the financial statements have been audited by an independent auditor in the period 2010 - 2012 of Bank Mega Syariah , Bank Muamalat Indonesia , Bank Syariah Mandiri , BCA Syariah , BRI Syariah , Bank Panin Syariah and the Syariah Bukopin using two approaches is income statement approach and value added approach . The analytical tool used in this study is paired samples test with SPSS 17.00 for Windows.The results of this study indicate that the ratio of ROA , ROE , LBAP and NPM has a significant difference between the income statement approach and value added approach . While the overall performance showed that  profabilitas contained significant levels of each difference between the income statement approach and value added approach .
Co-Authors Adityawarman Adityawarman