The Comparison Analysis Of Financial Performance Between Saria (Islamic Banking) And Convensional Banking (In The Periode Of March 2007 to March 2009)
ABADI, YUSANTO TRISNO (Adv.: Slamet Sugiri, Prof., Dr., M.B.A.), Slamet Sugiri, Prof., Dr., M.B.A.
Dalam penelitian ini telah dibandingkan antara bank syariah dengan bank konvensional di Indonesia dalam hal: rasio CAR; return on assets (ROA); return on equity (ROE); korelasi rasio CAR dengan return on equity (ROE); dan korelasi jumlah dana pihak ketiga (DPK) dengan return on assets serta return on equity, yang dimungkinkan memiliki perbedaan. Laporan keuangan triwulanan yang diterbitkan untuk periode Maret 2007 sampai Maret 2009 dari tiga bank umum syariah dan sembilan bank umum konvensional (tercatat di Bursa Efek Indonesia) akan dianalisis untuk menguji enam hipotesis yang telah dibuat. Analisis statistik dilakukan dengan menggunakan uji signifikansi t dan uji korelasi Pearson. Telah dipahami bahwa pengembalian utang dalam bank konvensional berdasarkan tingkat bunga sehingga utang memiliki sifat kekakuan (rigidity). Sementara itu dalam bank syariah pengembalian utang didasarkan pada skema bagi-hasil (rugi). Hasil penelitian ini diperoleh, pada periode Maret 2007 sampai Maret 2009, bank konvensional memiliki rasio CAR lebih tinggi daripada bank syariah. Sehingga, bank konvensional memiliki kemampuan modal yang lebih baik untuk menutupi kemungkinan kerugian atas berbagai risiko yang dihadapi dalam operasinya dibandingkan dengan bank syariah. Dalam ROE, terdapat
perbedaan antara bank syariah dan bank konvensional. Pada variabel ini, bank syariah memiliki kemampuan yang lebih baik daripada bank konvensional dalam mengelola dana investor untuk menghasilkan laba. Sementara, tidak terdapat perbedaan yang signifikan antara ROA bank syariah dengan bank konvensional. Selanjutnya, tidak terdapat perbedaan koefisien korelasi antara rasio CAR dengan ROE di dalam bank syariah dan bank konvensional. Akan tetapi, terdapat perbedaan koefisien korelasi antara jumlah DPK dengan ROA dan ROE dalam bank syariah dan bank konvensional. Dalam hal ini, koefisien korelasi antara jumlah DPK dengan ROA dan ROE di dalam bank konvensional lebih kuat daripada di dalam bank syariah. Terakhir, penelitian ini membuka kajian baru mengenai hubungan antara nasabah dana pihak ketiga dengan pemegang saham, khusus dalam bank syariah, walaupun diperlukan penelitian tambahan pada aspek ini.
In this research had been compared between Islamic with conventional banks in Indonesia in terms of: CAR ratio; return on assets (ROA) return on equity (ROE); correlation CAR ratio with return on equity (ROE), and correlation the amount of deposits with return on assets and return on equity, which are possible to have differences. Published quarterly financial statements for the period March 2007 to March 2009 from three Islamic banks and nine conventional banks (listed in Indonesia Stock Exchange) will be analyzed to test the six hypotheses that have been made. Statistical analysis performed using t and Pearson correlation tests. As we are understood that the return on debt in the conventional banks based on the interest rate so that the debt has properties rigidity. Meanwhile, in the Islamic bank, debt repayment is based on profit and loss-sharing scheme. These results obtained, in the period March 2007 to March 2009, conventional banks have CAR ratio higher than Islamic banks. Thus, conventional banks have the ability to better capital to cover possible losses from the various risks faced in operations compared with Islamic banks. In Roe, there is a difference between Islamic banks and conventional banks. In this variable, Islamic banks have better capabilities than the conventional banks in managing investor funds to generate profits. Meanwhile, there is no significant difference between the ROA Islamic banks with conventional banks. Furthermore, there is no difference between the correlation coefficient of CAR ratio with ROE in Islamic and conventional banks. However, there are differences in the correlation coefficient between the number of third party funds (deposit account) with ROA and ROE in Islamic and conventional banks. In this case, the correlation coefficient between the number of third party funds with ROA and ROE in the conventional banks is stronger than in
the Islamic bank. Finally, this research opens new study about the relationship between depositors and shareholders, especially in Islamic bank, though additional research is required on this aspect.
Kata Kunci : CAR, ROE, ROA, Deposits Account (Third Party Fund), Islamic Bank, Conventional Bank, Dana Pihak Ketiga, Bank Syariah, Bank Konvensional.
