CD Skripsi
Analisis Perbandingan Kinerja Keuangan Bank Konvensional Dan Bank Syari’ah
This research aimed to analyze the financial statement based on vertical method and financial ratio to identify the differences on financial performance of banks between conventional bank and islamic bank. The data used on this study were obtained from the bank's published annual report period in 2013. This study used a sample of banks that had the largest assets. The analysis technique used was a comparative analysis of financial statement, it is the vertical analysis by comparing each of the posts on the financial statements for a single period. While, the data were also analyzed by the financial ratio with risk-based bank rating that assigned by Bank Indonesian, it is CA-EL ratio (capital, asset quality, earning and liquidity). The result of research by vertical analysis showed that balance sheet index and income statement of conventional bank and Islamic bank already had a performance difference. Furthermore, the result of research by financial ratio showed that the ratios of CAR, BOPO, NPL and ROA on both of these banks were on good condition, however based on LDR ratio, only conventional bank complied with liquidity standard by Bank Indonesia, while islamic bank were below standard.
Keywords : Banking, Financial Performance, Comparison
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