e_Jurnal Ilmiah Riset Akuntansi
Vol 9, No 07 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020

ANALISIS PERBANDINGAN RASIO KEUANGAN BANK KONVENSIONAL DAN BANK SYARIAH

Malik Madani (Unknown)
Abdul Wahid Mahsuni (Unknown)
Junaidi Junaidi (Unknown)



Article Info

Publish Date
14 Aug 2020

Abstract

ABSTRACTThis study aims to conduct the financial ratios of conventional banks and Islamic banks in the 2016-2018 period. The financial ratios used are Capital Adequacy (CAR), Return on Assets (ROA), Return on Equity (ROE), Beban Operasional terhadap Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR), and Non Performing Loan (NPL).               The data used in this study are the financial statements of conventional banks and Islamic banks reported on the Indonesia Stock Exchange in the period 2014-2018. After passing through the purposive sample method, the eligible samples are 33 conventional banks and 3 Islamic banks.               The analysis technique used to see the comparison of financial ratios of conventional banks and Islamic banks is the Wilcoxon Signed Rank T-test method. The analysis conducted showed significant differences in Capital Adequacy (CAR),Return on Assets (ROA), Return on Equity (ROE), Beban Operasional terhadap Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR), and Non Performing Loan (NPL). Keywords: Comparative Analysis of Conventional Financial Ratios of Banks and Islamic Banks, Wilcoxon Signed Rank T-test.

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Journal Info

Abbrev

jra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...