The Analysis of Differences in Financial Performance of Conventional Commercial Banks and Sharia Commercial Bank
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Published:
Dec 20, 2023
Keywords:
Financial Performance, Conventional Commercial Bank, Sharia Commercial Bank
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Abstract
The study aims to determine the difference in financial performance between Conventional Commercial Banks and Sharia Commercial Banks in Indonesia from 2015 to 2019. The financial ratios examined are CAR (Capital Adequacy Ratio), ROA (Return On Asset), ROE (Return On Equity), NPL (Non Performing Loan), LDR (Loan To Deposit Ratio). The population of conventional commercial banks is 96 banks and the population of Sharia commercial banks is 14 banks. After sampling with purposive sampling method, 11 conventional commercial banks and 11 Sharia commercial banks that meet the sampling criteria were obtained. This study used Kolmogrov Smirnov normality test analysis technique and independent sample t-test with the help of IBM SPSS Statistic 21. The result shows significant difference in finantial ratios between Conventional Commercial Banks and Sharia Commercial Banks in Indonesia from 2015 to 2019.
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How to Cite
Herlina, S., Gea, I. H., & Kaloeti, A. K. (2023). The Analysis of Differences in Financial Performance of Conventional Commercial Banks and Sharia Commercial Bank. ProBisnis : Jurnal Manajemen, 14(6), 561–571. https://doi.org/10.62398/probis.v14i6.368
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Choiriyah, C., Fatimah, F., Agustina, S., & Ulfa, U. (2021). The Effect Of Return On Assets, Return On Equity, Net Profit Margin, Earning Per Share, And Operating Profit Margin On Stock Prices Of Banking Companies In Indonesia Stock Exchange. International Journal of Finance Research, 1(2), 103–123. https://doi.org/10.47747/ijfr.v1i2.280
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Diaz, J. F., & Pandey, R. (2019). FACTORS AFFECTING RETURN ON ASSETS OF US TECHNOLOGY AND FINANCIAL CORPORATIONS. Jurnal Manajemen Dan Kewirausahaan, 21(2), 134–144. https://doi.org/10.9744/jmk.21.2.134-144
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Greenland, S., Senn, S. J., Rothman, K. J., Carlin, J. B., Poole, C., Goodman, S. N., & Altman, D. G. (2016). Statistical tests, P values, confidence intervals, and power: a guide to misinterpretations. European Journal of Epidemiology, 31(4), 337–350. https://doi.org/10.1007/s10654-016-0149-3
Hakim, L. (2018). International Journal of Economics and Financial Issues Determinant Profitability and Implications on the Value of the Company: Empirical Study on Banking Industry in IDX. International Journal of Economics and Financial Issues, 8(1), 205–216. http:www.econjournals.com
Hanusz, Z., & Tarasińska, J. (2015). Normalization of the Kolmogorov–Smirnov and Shapiro–Wilk tests of normality. Biometrical Letters, 52(2), 85–93. https://doi.org/10.1515/bile-2015-0008
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Kepramareni, P., Apriada, K., & Putra, I. N. F. A. (2022). The Effect of Credit Risk, Capital Adequacy Ratio, Liquidity, Operational Efficiency, and Solvency on The Financial Performance of BPR In The City of Denpasar. Jurnal Ekonomi & Bisnis JAGADITHA, 9(1), 7–14. https://doi.org/10.22225/jj.9.1.2022.7-14
Khan, M. A., Siddique, A., & Sarwar, Z. (2020). Determinants of non-performing loans in the banking sector in developing state. Asian Journal of Accounting Research, 5(1), 135–145. https://doi.org/10.1108/AJAR-10-2019-0080
Kurniawati, S., Hamzah, Z., Kunawangsih, D. T., & Si, M. (2018). Analisis Pengaruh CAR, LDR, DER, BI Rate dan Inflasi Terhadap ROA Pada 10 Bank Besar Yang Ada di Bursa Efek Indonesia. In Seminar Nasional Cendekiawan ke (Vol. 4).
Mindrila, D., & Phoebe, M. E. (n.d.). Tests of Significance.
Norman, D. (2017). Returns on Equity, Cost of Equity and the Implications for Banks.
Nurullaily, S. (2016a). Analysis of Influence Financial Ratios on Sharia Banking Performance in Indonesia (Empirical Study at Bank Muamalat Indonesia, Bank Syariah Mandiri, and Bank Mega Syariah). In Global Review of Islamic Economics and Business (Vol. 4, Issue 2).
Nurullaily, S. (2016b). Analysis of Influence Financial Ratios on Sharia Banking Performance in Indonesia (Empirical Study at Bank Muamalat Indonesia, Bank Syariah Mandiri, and Bank Mega Syariah). In Global Review of Islamic Economics and Business (Vol. 4, Issue 2).
Nurwulandari, A., Hasanudin, H., Subiyanto, B., & Pratiwi, Y. C. (2022). Risk Based bank rating and financial performance of Indonesian commercial banks with GCG as intervening variable. Cogent Economics and Finance, 10(1). https://doi.org/10.1080/23322039.2022.2127486
Okello Candiya Bongomin, G., Munene, J. C., & Yourougou, P. (2020). Examining the role of financial intermediaries in promoting financial literacy and financial inclusion among the poor in developing countries: Lessons from rural Uganda. Cogent Economics and Finance, 8(1). https://doi.org/10.1080/23322039.2020.1761274
Padberg, T. (2017). How to Analyse Bank Financial Statements: A concise practical guide for analysts and investors. Harriman House Limited. https://books.google.co.id/books?id=R0joDQAAQBAJ
Prof. Dr. Mohamad Rizan, S. E. M. M., Dr. Agung Wahyu Handaru, S. T. M. M., & Afzil Ramadian, S. T. M. M. T. (2022). METODE PENELITIAN BISNIS. Ahlimedia Book. https://books.google.co.id/books?id=jJRfEAAAQBAJ
Sekoni, A., & Muttalib, S. A. (2015). The Basic Concepts and Features of Bank Liquidity and its Risk he Basic Concepts and Features of Bank Liquidity and its Risk. https://mpra.ub.uni-muenchen.de/67389/
Yanti, L. D., & Hartono, L. (2019). Effect of Leverage, Profitability and Company Size on Tax Aggressiveness. (Empirical Study: Subsector Manufacturing Companies Food, Beverage, Cosmetics and Household Purposes Manufacturing Listed on the Indonesia Stock Exchange for 2014-2017). ECo-Fin, 1(1), 1–11. https://doi.org/10.32877/ef.v1i1.52
Adita, C., & Kusuma, C. (n.d.). THE DYNAMICS OF INDONESIAN BANKING COMPETITION 2006-2013.
Ali Abebe, A. (2022). The effect of IFRS on the financial ratios: Evidence from banking sector in the emerging economy. Cogent Economics and Finance, 10(1). https://doi.org/10.1080/23322039.2022.2113495
ASNIWATI, B., & VIDDY, A. (2023). Manajemen keuangan. uwais inspirasi indonesia. https://books.google.co.id/books?id=j3anEAAAQBAJ
Aviva, I. Y., Ardiansyah, M., & Hanafi, S. M. (2020). Economic Pragmatism of Yogyakarta Muslim Community in Selecting Banking Institutions. 14(2). https://doi.org/10.18326/infsl3.v14i2
Ben Salem, S., Labidi, M., & Mansour, N. (2020). Empirical evidence on Non-Performing Loans and credit frictions: banking sector in Tunisia. International Journal of Financial, Accounting, and Management, 2(3), 171–183. https://doi.org/10.35912/ijfam.v2i3.191
Choiriyah, C., Fatimah, F., Agustina, S., & Ulfa, U. (2021). The Effect Of Return On Assets, Return On Equity, Net Profit Margin, Earning Per Share, And Operating Profit Margin On Stock Prices Of Banking Companies In Indonesia Stock Exchange. International Journal of Finance Research, 1(2), 103–123. https://doi.org/10.47747/ijfr.v1i2.280
Dell, G., Laeven, L., Suarez, G., Adrian, T., Bassett, W., Covas, F., Kraay, A., Soledad Martinez Peria, M., Marquez, R., Paligorova, T., Shin, H., & Valencia, F. (2013). Bank Leverage and Monetary Policy’s Risk-Taking Channel: Evidence from the United States; by Giovanni Dell’Ariccia, Luc Laeven, and Gustavo Suarez; IMF Working Paper 13/143; June 2013.
Diaz, J. F., & Pandey, R. (2019). FACTORS AFFECTING RETURN ON ASSETS OF US TECHNOLOGY AND FINANCIAL CORPORATIONS. Jurnal Manajemen Dan Kewirausahaan, 21(2), 134–144. https://doi.org/10.9744/jmk.21.2.134-144
Fatihudin, D., & Mochklas, M. (2018). How Measuring Financial Performance. International Journal of Civil Engineering and Technology (IJCIET, 9(6), 553–557. http://www.iaeme.com/IJCIET/index.asp553http://www.iaeme.com/ijciet/issues.asp?JType=IJCIET&VType=9&IType=6http://www.iaeme.com/IJCIET/issues.asp?JType=IJCIET&VType=9&IType=6
Ghasemi, A., & Zahediasl, S. (2012). Normality tests for statistical analysis: A guide for non-statisticians. International Journal of Endocrinology and Metabolism, 10(2), 486–489. https://doi.org/10.5812/ijem.3505
Greenland, S., Senn, S. J., Rothman, K. J., Carlin, J. B., Poole, C., Goodman, S. N., & Altman, D. G. (2016). Statistical tests, P values, confidence intervals, and power: a guide to misinterpretations. European Journal of Epidemiology, 31(4), 337–350. https://doi.org/10.1007/s10654-016-0149-3
Hakim, L. (2018). International Journal of Economics and Financial Issues Determinant Profitability and Implications on the Value of the Company: Empirical Study on Banking Industry in IDX. International Journal of Economics and Financial Issues, 8(1), 205–216. http:www.econjournals.com
Hanusz, Z., & Tarasińska, J. (2015). Normalization of the Kolmogorov–Smirnov and Shapiro–Wilk tests of normality. Biometrical Letters, 52(2), 85–93. https://doi.org/10.1515/bile-2015-0008
Hidayat, Y., Al, U., & Indonesia, A. (2018). REGULATIONS RELATED TO THE ESTABLISHMENT AND DEVELOPMENT OF SHARIA FINANCIAL INSTITUTIONS IN INDONESIA. In Journal of Legal, Ethical and Regulatory Issues (Vol. 21, Issue 4).
Indra Tektona, R. (n.d.). JCH (Jurnal Cendekia Hukum) QUO VADIS: THE LEGAL POLITICS OF ISLAMIC BANKS UNDER POST-LAW NUMBER 21 OF 2008 ON SHARIA BANKING. https://doi.org/10.3376/jch.v8i2.613
Kasanah, R., Abidillah, A. F., & Rusgianto, S. (2022). Assessing the internal factor affecting the bank profitability in Indonesia: Case of dual banking system. Jurnal Ekonomi & Keuangan Islam, 2022(2), 167–181. https://doi.org/10.20885/JEKI
Kepramareni, P., Apriada, K., & Putra, I. N. F. A. (2022). The Effect of Credit Risk, Capital Adequacy Ratio, Liquidity, Operational Efficiency, and Solvency on The Financial Performance of BPR In The City of Denpasar. Jurnal Ekonomi & Bisnis JAGADITHA, 9(1), 7–14. https://doi.org/10.22225/jj.9.1.2022.7-14
Khan, M. A., Siddique, A., & Sarwar, Z. (2020). Determinants of non-performing loans in the banking sector in developing state. Asian Journal of Accounting Research, 5(1), 135–145. https://doi.org/10.1108/AJAR-10-2019-0080
Kurniawati, S., Hamzah, Z., Kunawangsih, D. T., & Si, M. (2018). Analisis Pengaruh CAR, LDR, DER, BI Rate dan Inflasi Terhadap ROA Pada 10 Bank Besar Yang Ada di Bursa Efek Indonesia. In Seminar Nasional Cendekiawan ke (Vol. 4).
Mindrila, D., & Phoebe, M. E. (n.d.). Tests of Significance.
Norman, D. (2017). Returns on Equity, Cost of Equity and the Implications for Banks.
Nurullaily, S. (2016a). Analysis of Influence Financial Ratios on Sharia Banking Performance in Indonesia (Empirical Study at Bank Muamalat Indonesia, Bank Syariah Mandiri, and Bank Mega Syariah). In Global Review of Islamic Economics and Business (Vol. 4, Issue 2).
Nurullaily, S. (2016b). Analysis of Influence Financial Ratios on Sharia Banking Performance in Indonesia (Empirical Study at Bank Muamalat Indonesia, Bank Syariah Mandiri, and Bank Mega Syariah). In Global Review of Islamic Economics and Business (Vol. 4, Issue 2).
Nurwulandari, A., Hasanudin, H., Subiyanto, B., & Pratiwi, Y. C. (2022). Risk Based bank rating and financial performance of Indonesian commercial banks with GCG as intervening variable. Cogent Economics and Finance, 10(1). https://doi.org/10.1080/23322039.2022.2127486
Okello Candiya Bongomin, G., Munene, J. C., & Yourougou, P. (2020). Examining the role of financial intermediaries in promoting financial literacy and financial inclusion among the poor in developing countries: Lessons from rural Uganda. Cogent Economics and Finance, 8(1). https://doi.org/10.1080/23322039.2020.1761274
Padberg, T. (2017). How to Analyse Bank Financial Statements: A concise practical guide for analysts and investors. Harriman House Limited. https://books.google.co.id/books?id=R0joDQAAQBAJ
Prof. Dr. Mohamad Rizan, S. E. M. M., Dr. Agung Wahyu Handaru, S. T. M. M., & Afzil Ramadian, S. T. M. M. T. (2022). METODE PENELITIAN BISNIS. Ahlimedia Book. https://books.google.co.id/books?id=jJRfEAAAQBAJ
Sekoni, A., & Muttalib, S. A. (2015). The Basic Concepts and Features of Bank Liquidity and its Risk he Basic Concepts and Features of Bank Liquidity and its Risk. https://mpra.ub.uni-muenchen.de/67389/
Yanti, L. D., & Hartono, L. (2019). Effect of Leverage, Profitability and Company Size on Tax Aggressiveness. (Empirical Study: Subsector Manufacturing Companies Food, Beverage, Cosmetics and Household Purposes Manufacturing Listed on the Indonesia Stock Exchange for 2014-2017). ECo-Fin, 1(1), 1–11. https://doi.org/10.32877/ef.v1i1.52