ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK UMUM KONVENSIONAL DAN BANK UMUM SYARIAH BERDASARKAN RASIO KEUANGAN BANK (Studi pada Bank Umum Konvensional dan Bank Umum Syariah yang Terdaftar dan Diawasi oleh Otoritas Jasa Keuangan (OJK) Periode 2013 – 2016)

Abstract

This research attempts to determine the comparison of financial performance of Conventional Banks and Islamic Banks based on financial ratio of Conventional Commercial Banks and Islamic Commercial Banks registered and supervised by the Financial Services Authority (OJK) period 2013-2016. Descriptive research with quantitative approach was used in this research by employing purposive sampling as a sampling method. The sampling consisted of 10 Conventional Commercial Banks and 10 Islamic Commercial Banks. The data collection techniques used was documentation method toward the process secondary data collection in the form of annual financial statements (annual report) during the period 2013 to 2016 which has been published by OJK website and website of each bank concerned. The analysis techniques used in this research were descriptive statistical analysis and independent sample t-test. The ratio used were the ratio of Loan to Deposit Ratio / Financing to Deposit Ratio (LDR/FDR), Capital Adequacy Ratio (CAR), Return on Assets (ROA), Return on Equity (ROE), Operational Cost to Operating Income (BOPO), and Non Performing Loan / Non Performing Financing (NPL/NPF).

Kеywords: Financial Performance, Conventional Commercial Banks, Islamic Commercial Banks based,  Bank Financial Ratio

ÐBSTRÐK

Penelitian ini bertujuan untuk mengetahui perbandingan kinerja keuangan Bank Konvensional dan Bank Syariah berdasarkan rasio keuangan bank pada Bank Umum Konvensional dan Bank Umum Syariah yang terdaftar dan diawasi oleh Otoritas Jasa Keuangan (OJK) periode 2013 – 2016.Jenis penelitian yang digunakan adalah penelitian deskriptif dengan pendekatan kuantitatif.Metode yang digunakan dalam pengambilan sampel adalah metode purposive sampling, sehingga diperoleh 10 Bank Umum Konvensional dan 10 Bank Umum Syariah.Teknik pengumpulan data yang digunakan adalah melalui metode dokumentasi yaitu pengumpulan data sekunder berupa laporan keuangan tahunan (annual report) selama periode 2013 – 2016 yang telah dipublikasikan oleh website OJK dan website masing-masing bank yang bersangkutan.Teknik analisis yang digunakan pada penelitian ini adalah analisis statistik deskriptif dan uji independent sample t-test.Rasio yang digunakan pada penelitian ini terdapat rasio Loan to Deposit Ratio/Financing to Deposit Ratio (LDR/FDR), Capital Adequacy Ratio (CAR), Return on Assets (ROA), Return on Equity (ROE), Biaya Operasional terhadap Pendapatan Operasional (BOPO), dan Non Performing Loan/Non Performing Financing (NPL/NPF).

Kаtа Kunci:Kinerja Keuangan Bank Umum Konvensional, Bank Umum Syariah, Rasio Keuangan Bank