ANALISIS PERBANDINGAN KINERJ ANTARA BANK SYARIAH DAN BANK KONVENSIONAL YANG TERCATAT DI BURSA EFEK INDONESIA(StudyKasus Bank Syariah Dan Bank Mandiri)

Abstract

Abstrak

 

Penelitian ini bertujuan untuk menganalisis perbandingan kinerja keuangan Bank Syariah dan Bank Konvensional berdasarkan rasio keuangan dan mengetahui perbedaan yang signifikan antara kinerja keuangan Bank Syariah dan Bank Konvensional. Jenis penelitian yang digunakan adalah kuantitatif. Data yang digunakan berupa data bank yang mempublikasikan laporan keuangan tahunan yaitu PT Bank Syariah Mandiri dan PT Bank Mandiri dari tahun 2016 – 2018, Hasil penelitian ini menjelaskan bahwa berdasarkan hasil mean dari masing- masing rasio, menunjukkan bahwa kinerja Bank Syariah berdasarkan rasio CAR dan NPL lebih baik dibandingkan Bank Konvensional. Kinerja keuangan Bank Konvensional berdasarkan rasio ROA lebih baik dibandingkan Bank Syariah, sedangkan berdasarkan rasio ROE Bank Konvensional dan Bank Syariah mempunyai kinerja sama baik. Kinerja Bank Syariah dan kinerja Bank Konvensional berdasarkan hasil uji one sample t-test Bank Syariah dan Bank Konvensional  berdasarkan rasio CAR, ROA, LDR dan ROE  mempunyai kinerja cukup baik, sedangkan  berdasarkan rasio NPL Bank Syariah dan Bank Konvensional mempunyai kinerja sama baik. Uji independent sample t-test terdapat perbedaan yang signifikan pada rasio ROA dan NPL pada Bank Syariah dan Bank Konvensional, sedangkan pada rasio CAR, ROE, dan LDR tidak terdapat perbedaan yang signifikan antara kinerja keuangan Bank Konvensional dan Bank Syariah. 

       

Abstract

 

This study aims to analyze the comparative financial performance of Islamic Banks and Conventional Banks based on financial ratios and find out significant differences between the financial performance of Islamic Banks and Conventional Banks. This type of research is quantitative. The data used in the form of bank data that publishes annual financial statements, namely PT Bank Syariah Mandiri and PT Bank Mandiri from 2016 - 2018, the results of this study explain that based on the mean results of each ratio, shows that the performance of Islamic Banks based on CAR and NPL ratios better than Conventional Banks. The financial performance of Conventional Banks based on ROA ratios is better than Sharia Banks, whereas based on ROE ratios Conventional Banks and Sharia Banks have equally good performance. The performance of Sharia Banks and Conventional Bank performance based on the results of the one sample t-test of Sharia Banks and Conventional Banks based on CAR, ROA, LDR and ROE ratios have quite good performance, while based on NPL ratios of Sharia Banks and Conventional Banks have equally good performance. The independent sample t-test shows that there are significant differences in the ROA and NPL ratios in Islamic Banks and Conventional Banks, whereas in CAR, ROE and LDR ratios there is no significant difference between the financial performance of Conventional Banks and Islamic Banks