ANALISIS PERBANDINGAN KINERJA BANK SYARIAH DI INDONESIA DAN MALAYSIA

MUHAMMAD RANDHY K., Eddy Junarsin, S.E., M.B.A., Ph.D.

2016 | Tesis | S2 Manajemen

Penelitian ini dilakukan dengan tujuan untuk membandingkan kinerja keuangan antara bank syariah di Indonesia dan Malaysia dan menguji pengaruh faktor-faktor risiko likuiditas, solvabilitas, permodalan, dan efisiensi terhadap kinerja yang diukur dengan ROE. Periode yang digunakan dalam penelitian ini Desember 2010 sampai dengan Desember 2014. Data yang digunakan diperoleh dari Laporan Keuangan Tahunan yang dipublikasikan pada website Bank Indonesia untuk bank syariah di Indonesia dan Bank Negara Malaysia untuk bank syariah di Malaysia. Sampel yang digunakan sebanyak 15 bank syariah di Indonesia dan Malaysia yang diperoleh melalui purposive sampling. Untuk membandingkan kinerja keuangan antara bank syariah di Indonesia dan Malaysia dilakukan uji beda Independent sample t-test (parametrik) dan Mann Whitney (non-parametrik). Dari hasil uji tersebut, terdapat perbedaan kinerja keuangan antara bank syariah di Indonesia dan Malaysia. Hasil penelitian selanjutnya, menguji pengaruh faktor-faktor risiko likuiditas, solvabilitas, permodalan, dan efisiensi terhadap kinerja (ROE), terlebih dahulu ditentukan metode estimasi (Pooled OLS, Fixed Effect, dan Random Effect) mana yang lebih baik untuk model regresi yang akan digunakan dengan uji Chow Test, uji Hausman Test, dan uji Langrange Multiplier. Hasilnya menunjukkan bahwa faktor risiko likuiditas dan faktor permodalan berpengaruh signifikan terhadap kinerja pada bank syariah di Indonesia. Sedangkan pada bank syariah di Malaysia faktor risiko likuiditas, permodalan, solvabilitas, dan efisiensi berpengaruh signifikan terhadap kinerja.

The purpose of this research is to compare the financial performance between Islamic banks in Indonesia and Malaysia and to test the influence of the factors of liquidity risk, coverage, capital adequacy, and efficiency on performance as measured by ROE. The data for this research are from the period of December 2010 to December 2014. Data are obtained from the annual report published on the website of Bank Indonesia for Islamic banks in Indonesia and Bank Negara Malaysia for Islamic banks in Malaysia. As many as 15 Islamic banks in Indonesia and Malaysia are used as the sample of this research and are obtained through purposive sampling. To compare the financial performance between Islamic banks in Indonesia and Malaysia author conducted a test of Independent sample t-test (parametric) and Mann and Whitney test(non-parametric). From the test results, there is a difference between the financial performance of Islamic banks in Indonesia and Malaysia. The second assessment is to test the factors of liquidity risk, coverage, capital adequacy, and efficiency on performance (ROE). Author first determined the method of estimation (Pooled OLS, Fixed effects, and Random Effect) to choose which regression model will be better to be used with the Chow test, Hausman test, and Language Multiplier test. The results show that the factors of liquidity risk and capital adequacy significantly affect performance on Islamic banks in Indonesia. While in Islamic banks in Malaysia the factors of liquidity risk, capital adequacy, coverage, and efficiency have significant effect on performance.

Kata Kunci : rasio keuangan, kinerja, bank syariah, Indonesia, Malaysia / Financial ratio, performance, islamic bank, Indonesia, Malaysia