Perbandingan Profitabilitas (ROA) Bank Umum Konvensional (BUK) dan Bank Umum Syariah (BUS)

PUTRI NURRESKY A, Drs. Achmad Choiruman, M.Si. ; Satriyo Dwicahyo, S.E., M.Sc.

2019 | Tugas Akhir | D3 MANAJEMEN

Penelitian ini bertujuan untuk mengetahui dan menganalisis perbandingan profitabilitas (ROA) Bank Konvensional dan Bank Umum Syariah (BUS) periode 2013-2018 yang dipengaruhi oleh determinan yang dijelaskan dalam penelitian Dietrich dan Wanzenried (2013). Selain membandingkan profitabilitas BUK dengan BUS, penelitian ini juga menguji variabel-variabel determinan yang mempengaruhi ROA. Variabel determinan tersebut tediri dari faktor internal (capital ratio, cost-to-income ratio (CIR), bank size, kepemilikan, dan nationality) dan faktor eksternal (inflasi dan pertumbuhan PDB). Hasil penelitian ini menunjukkan bahwa profitabilitas (ROA) BUK lebih baik dibandingkan dengan BUS. Untuk determinan ROA, secara simultan capital ratio, cost-to-income ratio (CIR), bank size, kepemilikan, nationality, inflasi, dan pertumbuhan PDB berpengaruh signifikan terhadap profitabilitas (ROA). Secara parsial capital ratio, kepemilikan, serta nationality berpengaruh signifikan terhadap profitabilitas (ROA).

This study aims to find out and analyze comparisons profitability (ROA) of conventional banks and Islamic banks in 2013-2018 which is influenced by the determinants described in research by Dietrich and Wanzenried (2013). Besides comparing profitability, this study also examines the determinant variables which affect ROA. The determinant variable consists of internal factors (capital ratio, cost-to-income ratio (CIR), bank size, ownership, and nationality) and external factors (inflation and GDP growth). The results of this study indicate that profitability (ROA) of conventional bank is better than Islamic bank. For determinant ROA, simultaneously capital ratio, cost-to-income ratio (CIR), bank size, ownership, nationality, inflation, and GDP growth have a significant effect towards profitability (ROA). Partially capital ratio, ownership, and nationality has a significant effect on profitability (ROA).

Kata Kunci : profitabilitas, ROA, faktor internal, faktor eksternal, capital ratio, costto-income ratio (CIR), bank size, kepemilikan, nationality, inflasi, pertumbuhan PDB.