PERBANDINGAN KINERJA KEUANGAN BANK SYARIAH DENGAN PENDEKATAN INCOME STATEMENT APPROACH DAN VALUE ADDED APPROACH (Studi pada Bank Syariah di Indonesia)
Abstract
Abstrak
Tujuan dilaksanakannya penelitian ini adalah untuk mendapatkan bukti empiris mengenai perbedaan kinerja keuangan perbankan syariah dengan pendekatan laba rugi dan nilai tambah dilihat dari rasio ROA, ROE, rasio perbandingan antara total laba bersih dengan total aktiva produktif, NPM, dan BOPO. Populasi penelitian adalah bank syariah yang terdaftar di bank Indonesia dengan periode penelitian selama tahun 2003 ? 2010. Metode analisis yang digunakan adalah uji beda t. Berdasarkan hasil pengujian hipotesis menunjukkan bahwa rata-rata rasio ROA, ROE, rasio perbandingan antara total laba bersih dengan total aktiva produktif, NPM, dan BOPO berbeda secara signifikan antara pendekatan laba rugi dengan pendekatan nilai tambah. Demikian juga dengan kinerja secara keseluruhan.
Abstract
Purpose of this study was to obtain empirical evidence regarding differences in the financial performance of Islamic banking with the income statement approach to value added seen from the ratio of ROA, ROE, the ratio between the total net income to total earning assets, NPM, and BOPO. The study population was listed Islamic bank in Indonesia with the bank during the study period from 2003 to 2010. Analytical methods used are t test different. Based on the results of hypothesis testing showed that the average ratio of ROA, ROE, the ratio between the total net income to total earning assets, NPM, and BOPO differ significantly between the income approach to value-added approach. Likewise, the overall performance.
DOI: https://doi.org/10.34001/jdeb.v8i1.99
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