BATCH FILE PROCESSING TUTORIAL Batch files processing as it was in Elements 1 and 2 is now called “processing multiple files” in Elements 3 and 4. It is a quick way of adding information or captions to several files and using some of the “Quick Fix” commands to interfere with images. You can also change formats and rename files. The tool is brought up by going File > Process multiple images in the editor. The following appears: - 1 -
5
Embed
perpustakaan.uns.ac.id digilib.uns.ac.id ANALISIS ... · PROGRAM STUDI AKUNTANSI . FAKULTAS EKONOMI DAN BISNIS . ... kinerja keuangan antara bank umum konvensional yang ... Konvensional
This document is posted to help you gain knowledge. Please leave a comment to let me know what you think about it! Share it to your friends and learn new things together.
Transcript
perpustakaan.uns.ac.id digilib.uns.ac.id
commit to user
ANALISIS PERBANDINGAN KINERJA KEUANGAN
PADA BANK UMUM KONVENSIONAL DAN BANK UMUM SYARIAH
PERIODE 2011-2014
SKRIPSI
Diajukan untuk Melengkapi Tugas-tugas dan Memenuhi Syarat-syarat
untuk Mencapai Gelar Sarjana Ekonomi Jurusan Akuntansi
Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret Surakarta
Disusun oleh:
FITRIA DANISWARA
F0312054
PROGRAM STUDI AKUNTANSI
FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS SEBELAS MARET
SURAKARTA
2016
perpustakaan.uns.ac.id digilib.uns.ac.id
commit to user
ii
ABSTRAK
ANALISIS PERBANDINGAN KINERJA KEUANGAN
PADA BANK UMUM KONVENSIONAL DAN BANK UMUM SYARIAH
PERIODE 2011-2014
FITRIA DANISWARA
NIM. F0312054
Tujuan penelitian ini adalah untuk membandingkan kinerja keuangan pada
bank umum konvensional dan bank umum syariah di Indonesia. Perbandingan
kinerja keuangan dianalisis untuk dapat menginformasikan para investor, kinerja
keuangan bank mana yang lebih baik untuk menginvestasikan dana mereka.
Metode penelitian yang digunakan ialah penelitian deskriptif dan
komparatif. Sampel penelitian berjumlah 428 bank (383 bank umum konvensional
dan 45 bank umum syariah) yang terdaftar di Otoritas Jasa Keuangan di tahun
2011- 2014. Penerapan kinerja keuangan rasio Non Performing Loans (NPL),
Loan to Deposit Ratio (LDR), Return on Assets (ROA), Net Interest Margin dan
Capital Adequacy Ratio (CAR). Analisis data dilakukan dua tahap, yakni
membandingkan kinerja keuangan bank umum konvensional yang merupakan
induk bank umum syariah dengan bank umum syariah anak dan membandingkan
kinerja keuangan antara bank umum konvensional yang tidak memiliki anak
bisnis syariah dan bank umum syariah yang tidak memiliki induk konvensional.
Perbandingan kinerja keuangan antara bank umum konvensional yang
merupakan induk bank umum syariah dengan bank umum syariah anak
menunjukkan hasil bahwa rasio NPL, ROA, dan CAR bank umum konvensional
lebih baik dibandingkan bank umum syariah, sementara rasio LDR dan NIM bank
umum syariah lebih baik dibandingkan bank umum konvensional. Perbandingan
kinerja keuangan antara bank umum konvensional yang tidak memiliki anak
bisnis syariah dan bank umum syariah yang tidak memiliki induk konvensional
menunjukkan hasil bahwa rasio NPL, NIM, ROA, dan CAR bank umum
konvensional lebih baik dibandingkan bank umum syariah, sementara rasio LDR
bank umum syariah lebih baik dibandingkan bank umum konvensional. Secara
keseluruhan, rasio NPL, LDR, ROA, NIM, dan CAR bank umum konvensional
lebih baik dibandingkan bank umum syariah.
Kata kunci: Kinerja Keuangan, NPL, LDR, ROA, NIM, CAR.
perpustakaan.uns.ac.id digilib.uns.ac.id
commit to user
iii
ABSTRACT
ANALYZE COMPARISON FINANCIAL PERFORMANCE
ON CONVENTIONAL BANK AND ISLAMIC BANK IN 2011-2014
FITRIA DANISWARA
NIM. F0312054
The aim of this study was to compare the financial performance of the
conventional commercial banks and Islamic banks in Indonesia. Comparative
financial performance is analyzed in order to inform investors, the bank's
financial performance which is better to invest their funds.
The method used is descriptive and comparative study. Total sample of
this research are 428 banks (383 conventional commercial banks and 45 Islamic
banks) registered with the Financial Services Authority in the year 2011 to 2014.
The implementation of the financial performance of ratio of Non Performing
Loans (NPL), Loan to Deposit Ratio (LDR), Return on Assets (ROA), Net Interest
Margin and Capital Adequacy Ratio (CAR). Data analysis was done in two
stages, is comparing the financial performance of a conventional commercial
bank which is the Islamic holding banks to Islamic subsidiary banks and compare
the financial performance of a conventional commercial bank has no Islamic
subsidiary company and sharia banks that do not have a holding conventional
company.
Comparison between the financial performance of conventional bank
which is the parent Islamic banks to Islamic banks children showed that the ratio
of NPL, ROA, and CAR conventional banks are better than Islamic banks, while
the LDR and NIM Islamic banks better than banks conventional general.
Comparison between the financial performance of conventional bank that does
not have Islamic subsidiary company and sharia banks that do not have
conventional holding company showed that the ratio of NPL, NIM, ROA and CAR
conventional banks are better than Islamic banks, while LDR Islamic banks better
than conventional commercial banks. Overall, the ratio of NPL, LDR, ROA, NIM,
and CAR conventional banks are better than sharia banks.