Electronic Theses and Dissertation

ABSTRAK
Penelitian ini bertujuan untuk membandingkan kinerja keuangan antara perbankan
konvensional dengan perbankan syariah di Indonesia dan menganalisis pengaruh
permodalan (CAR), kualitas aset (NPL/NPF), efisiensi (BOPO), likuiditas
(LDR/FDR), dan kepatuhan regulasi (pemenuhan GWM) terhadap kinerja
keuangan (ROA). Sampel dalam penelitian ini berupa balance panel data yakni
cross section sebanyak 87 bank konvensional dan 11 bank syariah dengan time
series 2011 hingga 2020, yang dipilih berdasarkan teknik purposive sampling.
Data tersebut diperoleh dari laporan tahunan perbankan yang menjadi sampel.
Analisis komparatif dan determinasi kinerja keuangan dilakukan dengan uji beda
independent sample t-test dan regresi data panel. Hasil penelitian menunjukkan
bahwa kinerja keuangan bank konvensional lebih baik dibandingkan bank syariah.
Hasil regresi menunjukkan pada bank konvensional, permodalan, kualitas aset,
dan efisiensi berpengaruh negatif terhadap kinerja keuangan, sebaliknya likuiditas
dan kepatuhan regulasi berpengaruh positif terhadap kinerja keuangan. Sedangkan
pada bank syariah, permodalan, likuiditas, dan kepatuhan regulasi berpengaruh
positif, namun kualitas aset dan efisiensi berpengaruh negatif terhadap kinerja
keuangan. Hendaknya bank konvensional dan bank syariah lebih memperhatikan
kualitas aset dan efisiensi, serta secara khusus bank konvensional hendaknya lebih
maksimal dalam menggunakan modalnya.

Kata Kunci: Perbandingan Kinerja, Kinerja Keuangan, Bank Konvensional,
Bank Syariah.

ABSTRACT This study aims to compare the financial performance of conventional banking and sharia banking in Indonesia and analyze the effect of capital (CAR), asset quality (NPL/NPF), efficiency (BOPO), liquidity (LDR/FDR), and regulatory compliance (GWM fulfillment). on financial performance (ROA). The sample in this study is in the form of balance panel data, namely a cross section of 87 conventional banks and 11 sharia banks with a time series of 2011 to 2020, which were selected based on purposive sampling technique. The data is obtained from the annual reports of the banks that are the sample. Comparative analysis and determination of financial performance were carried out by means of a different independent sample t-test and panel data regression. The results showed that the financial performance of conventional banks is better than Islamic banks. The regression results show that in conventional banks, capital, asset quality, and efficiency have a negative effect on financial performance, whereas liquidity and regulatory compliance have a positive effect on financial performance. Meanwhile in sharia banks, capital, liquidity, and regulatory compliance have a positive effect, while asset quality and efficiency have a negative effect on financial performance. Conventional banks and Islamic banks should pay more attention to asset quality and efficiency, and in particular conventional banks should be more optimal in using their capital. Keywords: Performance Comparison, Financial Performance, Conventional Bank, Sharia Bank.