Kayla Azzahra Abd Latief
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rasio keuangan Perbandingan Kinerja Keuangan Bank syariah dan Bank Non Syariah Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021 yolanda dwi niode; Een Kurnia Sarmita; Kayla Azzahra Abd Latief
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 15 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8218351

Abstract

The purpose of this study is to analyze the comparison of the financial performance of Islamic banks with non-Islamic banks. The test methods used in this study are the normality test, multicollinearity test, and heteroscedasticity. Financial aspects include CAR (Capital Adequacy Ratio), asset generation quality using the NPL (Non-Performing Loan) ratio, profitability using the ROA (Return on Assets) ratio, and efficiency using BOPO (Operating Expenses and Operating Income). ) ratios and liquidity considerations using the LDR (loan to deposit ratio) ratio. Results of the study The normality test of the financial performance of Islamic banks is more stable than that of non-Islamic banks, although the normality tests of Islamic and non-Islamic banks are equally normal. The correlation values of NPL, ROA, ROE, BOPO, and LDR are not different from the financial performance of non-Islamic banks, and the heteroscedasticity test, the financial performance (Chi-squared probability) of Islamic banks is not different from the financial performance of non-Sharia banks.