PERBANDINGAN KINERJA KEUANGAN BANK UMUM SYARIAH DAN BANK KONVENSIONAL MENGGUNAKAN METODE RGEC SERTA PENGARUHNYA TERHADAP PROFITABILITAS

ESTINING RAHAYU, NIM . 15840045 (2019) PERBANDINGAN KINERJA KEUANGAN BANK UMUM SYARIAH DAN BANK KONVENSIONAL MENGGUNAKAN METODE RGEC SERTA PENGARUHNYA TERHADAP PROFITABILITAS. Skripsi thesis, UNIVERSITAS ISLAM NEGERI SUNAN KALIJAGA YOGYAKARTA.

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Abstract

The RGEC approach is an assessment of financial performance that is able to identify problems as well as carry out follow-up improvements quickly, and implement. Good Corporate Governance (GCG) better and risk management so that it is more able to withstand crises. This study empirically tests whether there are differences in performance between commercial banks sharia and conventional banks using the RGEC method. In addition, this study also aims to analyze the effect of financial ratios which includ Non Performing Loan/Non Performing Finanancing (NPL/NPF), Loan to Deposit Ratio/Financing to Deposit Ratio (LDR/FDR), Good Corporate Governance (GCG), Operational Cost of Operating Income (BOPO) and Capital Adequacy Ratio (CAR) on profitability as measured by Return On Asset (ROA). The population in this study are all Islamic commercial banks in Indonesia and conventional banks that are listed on the Indonesia Stock Exchange (IDX) during the period 2013-2017, while the sampling in this study uses a purposive sampling method, and samples obtained with the number of 10 commercial banks sharia and 32 conventional banks. Data analysis in this study used a different test t-test with SPSS test equipment, and Multiple Linear Regression with Eviews 9. The results of the study show if there are differences in financial performance between commercial banks sharia and conventional banks seen from the ratio of NPL/NPF, LDR/FDR and BOPO. There is no difference in financial performance between sharia commercial banks and conventional banks seen from GCG and CAR. In addition, GCG have a positive influence on profitability. BOPO have a negative influence on profitability. While the NPL/NPF, LDR/FDR and CAR ratios have no effect on profitability. ( IDONESIA ) Pendekatan RGEC merupakan penilaian kinerja keuangan yang mampu mengidentifikasi permasalahan, melakukan tindak lanjut perbaikan lebih cepat, serta menerapkan Good Corporate Governance (GCG) dan manajemen risiko yang lebih baik sehingga lebih dapat bertahan dalam menghadapi krisis. Penelitian ini menguji secara empiris apakah terdapat perbedaan kinerja antara bank umum syariah dengan bank konvensional menggunakan metode RGEC. Penelitian ini juga bertujuan untuk menganalisis pengaruh rasio keuangan yang meliputi Non Performing Loan/Non Performing Finanancing (NPL/NPF), Loan to Deposit Ratio/ Financing to Deposit Ratio (LDR/FDR), Good Corporate Governance (GCG), Biaya Operasional Pendapatan Operasional (BOPO) dan Capital Adequacy Ratio (CAR) terhadap profitabilitas yang diukur dengan Return On Asset (ROA). Populasi dalam penelitian ini adalah seluruh bank umum syariah yang ada di Indonesia dan bank konvensional yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2013-2017. Pengambilan sampel pada penelitian ini menggunakan metode purposive sampling, dan diperoleh sampel dengan jumlah 10 bank umum syariah dan 32 bank konvensional. Analisis data pada penelitian ini mengguakan uji beda t-test dengan alat uji SPSS, dan Regresi Linear Berganda dengan alat uji Eviews 9. Hasil penelitian menunjukkan jika terdapat perbedaan kinerja keuangan antara bank umum syariah dan bank konvensional dilihat dari rasio NPL/NPF, LDR/FDR dan BOPO. Tidak terdapat perbedaan kinerja keuangan antara bank umum syariah dan bank konvensional dilihat dari GCG dan CAR. Selain itu GCG memiliki pengaruh positif terhadap profitabilitas. BOPO memiliki pengaruh negatif terhadap profitabilitas. Rasio NPL/NPF, LDR/FDR dan CAR tidak memiliki pengaruh terhadap profitabilitas.

Item Type: Thesis (Skripsi)
Additional Information / Pembimbing: Dr. Abdul Haris, M. Ag
Uncontrolled Keywords: RGEC, NPL/NPF, LDR/FDR, GCG, BOPO, CAR and Profitability, Profitabilitas.
Subjects: Ekonomi Islam > Akuntansi Syari'ah
Divisions: Fakultas Ekonomi dan Bisnis Islam > Akuntansi Syari'ah (S1)
Depositing User / Editor: Sugeng Hariyanto, SIP (sugeng.hariyanto@uin-suka.ac.id)
Date Deposited: 13 Mar 2020 13:06
Last Modified: 13 Mar 2020 13:07
URI: http://digilib.uin-suka.ac.id/id/eprint/36868

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