ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK SYARIAH DENGAN PENDEKATAN RISK PROFILE, GCG, EARNINGS DAN CAPITAL

Abstract

This research aimed to analyze and examine the difference of financial performance at Indonesia Sharia Bank and Malaysia Sharia Bank. The approach to assess the financial performance used RGEC. Risk profile was proxy with Financing to Deposit Ratio (FDR). Good Cororate Governance was proxy with composite value, Earning was proxy with with Return on Assets (ROA) and Capital was proxy with Capital Adequacy Ratio (CAR). This research used purposive sampling method at sharia banking company which were listed in each country in 2013-2017 periods and based on the determined criteria it obtained 16 sharia companies (8 Indonesia Sharia Bank and 8 Malaysia Sharia Bank), therefore the amount of research observation were 80 observations. The data were secondary and the hypothesis of this research used non-parametric by Mann-Whitney. The research result showed that the difference of financial performance between Indonesia Sharia Bank and Malaysia Sharia Bank on FDR ratio, ROA and CAR. Meanwhile, in GCG there was no difference between Indonesia Sharia Bank and Malaysia Sharia Bank.
Keywords: RGEC, FDR, GCG, ROA, CAR.