Hardianti, Duwi (2018) 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). Sarjana thesis, Universitas Brawijaya.
Abstract
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). Berdasarkan teknik analisis data yang telah dilakukan, maka hasil penelitian ini menjelaskan bahwa berdasarkan hasil rata-rata (mean) dari masingmasing rasio, menunjukkan bahwa kinerja keuangan Bank Umum Konvensional berdasarkan LDR/FDR, ROA, ROE, BOPO dan NPL/NPF lebih baik dibandingkan Bank Umum Syariah. Berdasarkan rasio CAR, kinerja keuangan Bank Umum Syariah lebih baik dibandingkan Bank Umum Konvensional. Berdasarkan hasil uji independent sample t-test, terdapat perbedaan yang signifikan antara kinerja keuangan Bank Umum Konvensional dan Bank Umum Syariah berdasarkan rasio LDR/FDR, ROA, ROE, dan BOPO, sedangkan pada rasio CAR dan NPL/NPF menunjukkan bahwa tidak terdapat perbedaan yang signifikan antara kinerja keuangan Bank Umum Konvensional dan Bank Umum Syariah.
English 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). Based on the data analysis, the results showed that the average means of LDR/FDR, ROA, ROE, BOPO, NPL/NPF ratio of Conventional Commercial Banks were better than Islamic Commercial Banks. On the other hand, the ratio of CAR of Islamic Commercial Banks had better performance than Conventional Commercial Banks did. Further, the results of independent sample t-test showed that there was a significant difference between the financial performance of Conventional Commercial Banks and Islamic Commercial Banks on LDR/FDR, ROA, ROE and BOPO ratio, while in the CAR and NPL/NPF ratio, the Conventional Commercial Banks and Islamic Commercial Banks remained similar.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2018/396/051806211 |
| Subjects: | 300 Social sciences > 332 Financial economics > 332.1 Banks |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 15 May 2019 06:26 |
| Last Modified: | 16 Oct 2021 03:45 |
| URI: | http://repository.ub.ac.id/id/eprint/165948 |
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