E-JURNAL AKUNTANSI
Vol 20 No 3 (2017)

ANALISIS PERBANDINGAN KINERJA KEUANGAN PERBANKAN UMUM KONVENSIONAL DAN PERBANKAN SYARIAH PERIODE 2011-2015

Luh Dita Dian Wijaya (Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia)
Ni Made Adi Erawati (Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia)



Article Info

Publish Date
31 Aug 2017

Abstract

The goal of this study is determining the difference of financial performance between conventional banks and Islamic banks as seen from its financial ratios. Financial ratios used are CAR, NPL, ROA, BOPO, and LDR. Data from this study obtained by looking at the financial statements of listed banks Financial Services Authority (FSA) with a population of 53 conventional banks and 10 Islamic banks. The samples used as many as 8 conventional banks and Islamic banks 8, with nonprobability sampling method. Data collection method used is a non-participant observation method. Analysis of the data using two different test average (Independent Sample t-Test) with SPSS.Based on the research, concluded there is a difference in the financial performance of conventional banking and Islamic banking is seen on financial ratios CAR, NPL, ROA, BOPO, and LDR.

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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 ...