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ANALISIS PERBANDINGAN KINERJA KEUANGAN PADA BANK KONVENSIONAL DAN BANK SYARIAH DI BEI
ABSTRACT
This research aimed to examine the comparison of financial statement of conventional bank and syariah bank in Indonesia Stock Exchange, and to find out which financial performance considered as the best one. The data used financial statement from 2013 until 2017. While, the ratio were used namely Capital Adequacy Ratio (CAR), Return On Asset (ROA), Loan to Deposit Ratio or Financing to Deposit Ratio (LDR/FDR), Non Performing Loan or Non Performing Financing (NPL/NPF), and Operational Cost per Income or Operational Efficiency Ratio. The research was quantitative with two average comparison from two independent population. While, the data collection technique used purposive sampling, in which the collection based on criteria given. Moreover, the data analysis technique used descriptive statistics test, normality test, and independent sample t-test with SPSS version 20. The research result concluded from Capital Adequacy Ratio (CAR), Return On Asset (ROA), Non Performing Loan or Non Performing Financing (NPL/NPF), and Operational Cost per Income or Operational Efficiency Ratio, there was significant difference on conventional and syariah bank. On the other hand, from Loan to Deposit Ratio or Financing to Deposit Ratio (LDR/FDR), there was insignificant difference on conventional and syariah bank.
Keywords: conventional bank, syariah bank, financial performance
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