E-JURNAL AKUNTANSI
Vol 15 No 1 (2016)

ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK KONVENSIONAL DAN BANK SYARIAH PERIODE 2010-2014

Gusti Ayu Yuliani Purnamasari (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Dodik Ariyanto (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
16 Apr 2016

Abstract

This study aims to determine the effect of CAR, NPL, NIM and LDR on performance comparison of the financial performance of banks and conventional banks listed on the Stock Exchange and banks syraiah listed in the FSA. The data used in this study were obtained from published financial statements of companies listed on the conventional banking and Islamic banking BEI listed in the FSA from the year 2010-2014 with a total population of 31 companies and 11 conventional banking Islamic banking. The data analysis technique used is multiple linear regression with SPSS applications. Based on the analysis in conventional banks showed that partially CAR and NIM positive effect on ROA, NPL negative effect on ROA, and LDR do not affect the ROA. Furthermore, the Islamic banks partially CAR and LDR positive effect on ROA, NPL negative effect on ROA and NIM no effect on ROA. The results of different test analysis showed no significant differences between the financial performance of conventional banks and Islamic banks.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...