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Abstract

The object of this research is  Banks which are listed on the Indonesia Stock Exchange (IDX).The aim of this study is to examine and analyze the differences in financial performance of Conventional Banks and Islamic Banks in Indonesia for the period 2012-2016. Applications of financial performance uses Risk Profile, Good Corporate Governance, Earnings, and Capital that have been determined by Bank Indonesia. Risk profile represented by using the ratio of Non Performing Loan (NPL)/Non Performing Financial (NPF) and Loan to Deposit Ratio (LDR)/ Financial to Deposit Ratio (FDR), good corporate governance is represented by using a composite score of good corporate governance, earnings represented by using ratios Return on Asset (ROA), Net Interest Margin (NIM)/ Net Operating margin (NOM), and Operating Cost/Operational Income (BOPO) and capital is represented by using the ratio of Capital Adequacy Ratio (CAR).

Methods of data analysis used in this research are descriptive quantitatif and independent sample t-test. The data used are secondary data. The samples total of this study are 10 banks (five conventional banks and five Islamic bank).The results show that there are differences in financial performance in the NPL/NPF ratio, LDR/FDR, GCG, ROA, and BOPO between Conventional Banks and Islamic Banks. The composite value of conventional banks of 93,7140 is ranked to one with a weight range of 90-100. Whereas  the composite value of Islamic banks of 62,2880 is ranked to three with a weight range of 55-74. The result of comparison of the health level of conventional banks and islamic Banks using risk based bank rating method (RBBR), is that Conventional Bank is better than the Islamic Bank.

Keywords

Risk Based Bank Rating NPL/NPF LDR/FDR GCG ROA NIM/NOM BOPO and CAR.

Article Details

Author Biographies

Rani Syafitri, STIE-IBEK

Mahasiswa Prodi Akuntansi

Nelly Astuti, STIE-IBEK

Dosen STIE-IBEK

Medinal Medinal, STIE-IBEK

Dosen STIE-IBEK

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