ANALISIS RASIO KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PERBANKAN SYARIAH PADA PT. BANK MUAMALAT INDONESIA DAN PT. BANK SYARIAH MANDIRI TAHUN 2009-2015

Abstrak

This research takes the object of Bank Muamalat Indonesia and Bank Syariah Mandiri in order to compare the financial performance of sharia banking at Bank Muamalat Indonesia and Bank Syariah Mandiri in 2009-2015.

This study uses secondary data obtained from the website of Bank Muamalat Indonesia and Bank Syariah Mandiri, OJK, and Bank Indonesia by taking financial statement data in the form of balance sheet and income statement in time series that is quarterly data. The type of research used is the type of quantitative research. Terms of data normality test used is One Sample Kolmogrov-Smirnov, with hypothesis test using Independent Sample t-Test.

The result of normality data test is normal because the result of Sig. (2-tailed) is above or greater than 0,05. Results The performance of the two banks from financial ratio analysis method in terms of liquidity, solvency, and profitability in the period 2009-2015 shows that Bank Muamalat Indonesia has higher average value in terms of Loan to Deposite Ratio compared with Bank Syariah Mandiri. While the ratio of CAR, ROE, NPM and BOPO Syariah Mandiri Bank has a higher value compared to Bank Muamalat Indonesia.

Overall result of Independent Sample Test Statistics shows that there is significant difference seen from Sig value. which is below 0.05% related to the performance of PT.Bank Muamalat Indonesia and PT. Bank Syariah Mandiri based on financial ratios in terms of liquidity ratios, solvency ratios, and rentability ratios indicated by LDR, CAR, ROE, NPM and BOPO ratios.