Proceedings of the 7th Regional Accounting Conference (KRA 2020)

Comparative Analysis of a Financial Performance on Conventional Banks and Sharia Banks in Indonesia

Authors
Wahyu Dwi Yulianto, Arini Wildaniyati, Fatchur Rochman
Corresponding Author
Arini Wildaniyati
Available Online 19 April 2021.
DOI
https://doi.org/10.2991/aebmr.k.210416.024How to use a DOI?
Keywords
Financial performance, Financial ratios
Abstract

The goal of this analysis was to ascertain the financial output differences of traditional banks and Sharia banks throughout 2014-2018. The collected data in this analysis were secondary data from the financial statements issued by Bank Indonesia. The sampling methodology used in this analysis was for the purposive sampling, so the samples used were 4 samples of traditional banks and 4 samples of Sharia banks taken from conventional banks, which included state-owned banks and Sharia banks with the highest reserves. The analysis technique used to compare the financial results of conventional banks and Sharia banks is the Independent sample t-test method. Performance comparison is measured by financial ratios consisting of CAR, BOPO, ROA, NPL and LDR. The results showed that conventional banks performed better in terms of BOPO, ROA, NPL ratios, while Sharia banks performed better in terms of CAR and LDR ratios.

Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 7th Regional Accounting Conference (KRA 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
19 April 2021
ISBN
978-94-6239-366-0
ISSN
2352-5428
DOI
https://doi.org/10.2991/aebmr.k.210416.024How to use a DOI?
Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Wahyu Dwi Yulianto
AU  - Arini Wildaniyati
AU  - Fatchur Rochman
PY  - 2021
DA  - 2021/04/19
TI  - Comparative Analysis of a Financial Performance on Conventional Banks and Sharia Banks in Indonesia
BT  - Proceedings of the 7th Regional Accounting Conference (KRA 2020)
PB  - Atlantis Press
SP  - 187
EP  - 195
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210416.024
DO  - https://doi.org/10.2991/aebmr.k.210416.024
ID  - Yulianto2021
ER  -