Jurnal Riset Akuntansi dan Keuangan
Vol 11, No 1 (2015): Jurnal Riset Akuntansi dan Keuangan

KINERJA KEUANGAN BANK PERKREDITAN RAKYAT DAN BANK PEMBIAYAAN RAKYAT SYARIAH: STUDI KASUS DI DAERAH ISTIMEWA YOGYAKARTA

Mona Iswandari (Unknown)
Edy Anan (Unknown)



Article Info

Publish Date
11 Mar 2017

Abstract

This study aimed to compare the financial performance of The Conventional Rural Bank (BPR) andIslamic Rural Bank (BPRS) in special region Yogyakarta region. The sample is gotten use purposivesampling method is choosing sample that has been fulfill inclusi citeria. Study sample is gotten 70with the case study in special region Yogyakarta region in period 2012-2014. Methods of dataanalysis using Independent Samples T-Test. Test results show that there is no significant differencewhen viewed from the ratio LDR/FDR between BPR and BPRS. Second, there is significant differencewhen viewed from the ratio ROA between BPR and BPRS. Third, there is significant difference whenviewed from the ratio ROE between BPR and BPRS. Fourth, there is significant difference whenviewed from the ratio NPL/NPF between BPR and BPRS. Generally, on the aspec of likuidity,rentibilty, capital ratio and the asset quality of the Conventional Rural Bank (BPR) showed thatfinancial performance is better than the IslamicRural Bank (BPRS).Keywords: Comparison financial performance, the Conventional Rural Bank (BPR), the IslamicRural Bank, Likuidity, Rentibility, Capital Ratio, Asset quality

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Journal Info

Abbrev

jrak

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Jurnal Riset Akuntansi dan Keuangan (p-ISSN: 0216-5082; e-ISSN: 2714-7258) adalah jurnal yang dipublikasikan oleh Fakultas Bisnis Universitas Kristen Duta Wacana yang terbit dua kali setahun (Februari dan Agustus). Jurnal ini didedikasikan sebagai sarana untuk berbagi dan diseminasi studi-studi ...