Analisis Perbandingan Kinerja Keuangan Berdasarkan Risk Profile, Good Corporate Governance, Earnings, and Capital (Rgec) Pada Bank Umum Konvensional Dan Bank Umum Syariah Periode 2011-2014

Fitria Daniswara Daniswara
Journal article Gema • July 2016 Indonesia


The aim of this study is to examine and analyze the differences in financial performance of conventional banks and Islamic banks in Indonesia. Application of financial performance using RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital) that have been determined by Bank Indonesia. Risk profile proxied by using the ratio of Non Performing Loans (NPL), Net Open Position (NOP), and Loan to Deposit Ratio (LDR), good corporate governance is proxied by using a composite score of good corporate governance, earnings proxied by using ratios Return on Assets ( ROA), and capital is proxied by using the ratio of Capital Adequacy Ratio (CAR). Methods of data analysis used in this research is descriptive statistics, independent sample t-test and Mann-Whitney Test. Total samples of this study are 18 banks (nine conventional bank and nice Islamic bank that issued the financial statements in the Otoritas Jasa Keuangan for the year 2011 to 2014. The results showed that there were differences in financial performance in the NPL ratio, NOP , LDR, ROA and CAR between conventional banks and islamic banks. The ratio of NPL, NOP, and ROA conventional banks





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