Jurnal Akuntansi dan Sistem Teknologi Informasi
Vol 11 (2015): Akuntansi dan Sistem Teknologi Informasi

ANALISIS UJI BEDA RETURN ON ASSETS DAN CAPITAL ADEQUACY RATIO ANTARA PERBANKAN SYARIAH DAN PERBANKAN KONVENSIONAL

Maharsi, Incho Fitria (Unknown)



Article Info

Publish Date
26 Aug 2015

Abstract

This study aimed to analyze the differences Return on Assets and Capital Adequacy Ratio between Islamic Banking and Conventional Banking in Indonesia. Results are expected to be used as consideration or decision-making reference for investors and bank management. The object of this research is Islamic banking and banking companies konvensioanal. The company, among others, PT Bank Syariah Mandiri Tbk and PT Bank Rakyat Indonesia Tbk. Quantitative data used in this study of the financial statements. Bank Syariah Mandiri Tbk and PT Bank Rakyat Indonesia Tbk 2011 - 2013. This research uses analytical techniques using different test models to obtain a comprehensive picture of the differences Return on Assets and Capital Adequacy Ratio between Islamic and conventional banking company. Based on the analysis we concluded that there is a difference Return on Assets (ROA) between the Islamic Bank and Conventional Banks in Indonesia, so that H1 is accepted, it means the ability of conventional banking company in Indonesia in generating income from assets used better when compared with Islamic banking. There are differences in the Capital Adequacy Ratio (CAR) between the Islamic Bank and Conventional Banks in Indonesia, so that H2 is accepted, it means the ability of conventional banking company in Indonesia to bear the risk of any credit/risk assets which are better when compared with Islamic banking. Keywords: Return on Assets, Capital Adequacy Ratio, Financial Performance.

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Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting, Corporate Governance, Tax Auditing Accounting, Accounting Information Systems, Accounting Theory and Practice, Auditing Behavioral Accounting, Corporate Finance Cost Accounting, Financial Institutions and Markets, Financial Services, Fiscal Policy, Government and Non-Profit Accounting, ...