FINANCIAL PERFORMANCE DIFFERENCES BETWEEN CONVENTIONAL AND ISLAMIC BANKS IN INDONESIA

Authors

  • Dwi Laela Ardiyanti Universitas YPPI Rembang

DOI:

https://doi.org/10.31000/competitive.v10i1.15572

Keywords:

Financial Performance, Comparative Analysis, Banking.

Abstract

Banking institutions play a crucial role in maintaining financial stability and public trust. Differences in operational principles between conventional and Islamic banks may result in variations in financial performance. This study examines whether significant differences exist in the financial performance of conventional and Islamic banks listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative comparative approach was employed using secondary data from 15 conventional banks and 4 Islamic banks selected through purposive sampling. Financial performance was measured using Return on Assets (ROA), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Non-Performing Loan (NPL), and Operating Expenses to Operating Income (BOPO). Data were analyzed using normality tests, independent sample t-tests, and Mann–Whitney tests. The findings reveal significant differences in ROA, CAR, and BOPO (p < 0.05), indicating variations in profitability, capital adequacy, and operational efficiency. However, no significant differences were found in LDR and NPL, suggesting similarities in liquidity management and credit risk. These results indicate that differences in business models influence profitability and efficiency, while regulatory harmonization contributes to similar liquidity and credit risk performance across banking systems.

References

Y. Maulana, Nugraha, M. Sri, and I. Min, “The Impact of Funding Liqidity on European Bank Risk-Taking Bihaviour,†JAP J. Akunt. dan Pajak, vol. 22, no. 2, pp. 742–747, 2022, [Online]. Available: https://jurnal.stie-aas.ac.id/index.php/jap/article/view/3867

Linda, D. Suhardi, M. N. Komarudin, and Y. Maulana, “Analisis Kinerja Keuangan Menggunakan RGEC Terhadap Nilai Perusahaan (Studi Pada Perusahaan Perbankan yang Terdaftar di BEI Periode 2015-2019),†Indones. J. Strateg. Manag., vol. 4, no. 1, 2021, doi: https://doi.org/10.25134/ijsm.v4i1.5691.

Otoritas Jasa Keuangan, “Laporan Perkembangan Keuangan Syariah Indonesia 2020: Ketahanan dan Daya Saing Keuangan Syariah di Masa Pandemi,†2020.

S. Sudianto, “Analisis Pengaruh Kinerja Keuangan dalam Memprediksi Pertumbuhan Laba,†JPPI J. Penelit. Pendidik. Indones., vol. 9, no. 2, pp. 748–754, 2023, [Online]. Available: https://jurnal.iicet.org/index.php/jppi/article/view/1901

R. Oktafia, N. Q. S. N., and M. Yani, “Peningkatan Kemampuan Pengelolaan Keuangan Syariah Pada Koperasi As Sakinah Sidoarjo,†JANAKA J. Pengabdi. Masy., vol. 3, no. 1, pp. 70–85, 2020.

R. M. N. Assyifa, “Pengaruh Umur Perusahaan, Profitabilitas, Dan Leverage Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Manufaktur Yang Tercatat Di Jakarta Islamic Index 70 (JII 70) Periode 2020-2022,†Universitas Islam Negeri Sunan Gunung Djati, 2024. [Online]. Available: https://digilib.uinsgd.ac.id/91461/

I. C. Khotimah, N. Sari, and L. A. Ningsih, “The Financial Performance and Macroeconomic Factors Affecting Sharia Banking Market Share in Indonesia,†Equity J. Ekon., vol. 11, no. 2, pp. 71–79, 2024, doi: https://doi.org/10.33019/equity.v11i2.220.

D. Afrianti and E. Purwaningsih, “Pengaruh Leverage, Likuiditas Dan Pertumbuhanaset Terhadap Profitabilitas,†JIMEA J. Ilm. MEA (Manajemen, Ekon. dan Akuntansi), vol. 6, no. 2, pp. 1781–1796, 2022.

N. Tresnawaty, “Analisis Faktor-Faktor Yang Mempengaruhi Return Saham Pada Perusahaan Manufaktur Yang terdaftar di Bursa Efek Indonesia,†J. Ilm. Akunt. dan Ekon., vol. 6, no. 2, pp. 1–18, 2021, doi: https://doi.org/10.54964/liabilitas.v6i2.75.

S. E. Kuntari and Z. Machmuddah, “Pengaruh Rasio Likuiditas Dan Leverage Terhadap Financial Distress Dengan Rasio Profitabilitas Sebagai Pemoderasi,†Din. Akuntansi, Keuang. dan Perbank., vol. 10, no. 2, pp. 145–155, 2021, doi: https://doi.org/10.35315/dakp.v10i2.8880.

L. Rachmawati and E. D. Retnani, “Pengaruh Kinerja Keuangan Dan Kepemilikan Manajerial Terhadap Financial Distress,†JIRA J. Ilmu dan Ris. Akunt., vol. 9, no. 3, pp. 1–17, 2020, [Online]. Available: https://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/2831

A. I. Nahdhiyah and S. Alliyah, “Pengaruh Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan Dan Nilai Pasar Terhadap Return Saham Perusahaan Sektor Industri Barang Konsumsi Di BEI,†Account. Glob. J., vol. 7, no. 1, pp. 25–39, 2023, doi: https://doi.org/10.24176/agj.v7i1.9461.

E. N. A. Pramesty and R. Dwiarti, “Analisis Perbandingan Kinerja Keuangan Sebelum Dan Selama Pandemi Covid-19 Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia,†J. Ilmu Wahana Pendidik., vol. 9, no. 20, pp. 181–198, 2023, doi: https://doi.org/10.5281/zenodo.8409227.

N. Khamisah, D. A. Nani, and I. Ashsifa, “Pengaruh Non-Performing Loan (NPL), BOPO dan Ukuran Perusahaan Terhadap Return on Assets (ROA) Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI),†J. TECHNOBIZ, vol. 3, no. 2, pp. 18–23, 2020.

A. Alimah and A. Sihono, “Analisis Faktor-Faktor yang Mempengaruhi Profitabilitas,†JIIP J. Ilm. Ilmu Pendidik., vol. 7, no. 1, pp. 117–126, 2024, doi: https://doi.org/10.54371/jiip.v7i1.3151.

Masril and Jefriyanto, “Pengaruh Struktur Modal dan Kinerja Keuangan Terhadap Nilai Perusahaan pada Perusahaan Perbankan,†AMBITEK J. Akuntansi, Manajemen, Bisnis dan Teknol., vol. 1, no. 1, pp. 11–19, 2021, doi: https://doi.org/10.56870/ambitek.v1i1.4.

V. D. S. Farika and N. G. Dewi, “Pengaruh Pertumbuhan Penjualan, Likuiditas, Dan Ukuran Perusahaan Terhadap Profitabilitas,†JAK J. Akunt. dan Keuang., vol. 08, no. 01, pp. 44–53, 2023, doi: https://doi.org/10.33772/jak.v8i1.42.

A. N. Pratiwi, F. A. Rakhimah, D. A. Nugraha, and R. Oktafia, “Analisis Return on Asset (ROA): Tinjauan Literatur dan Implikasinya Dalam Pengukuran Kinerja Keuangan Perbankan,†JIEM J. Ilm. Ekon. Dan Manaj., vol. 2, no. 6, pp. 89–97, 2024, doi: https://doi.org/10.61722/jiem.v2i6.1280.

E. Poniman and J. R. Saragih, “Pengaruh Loan to Deposit Ratio, Kredit Macet dan Capital Adequacy Ratio Terhadap Profitabilitas,†Own. Ris. J. Akunt., vol. 6, no. 1, pp. 1083–1092, 2022, doi: 10.33395/owner.v6i1.698.

I. Komalasari and Wirman, “Analisis Perbandingan Kinerja Keuangan Bank Konvensional Dengan Bank Syariah Periode 2015-2019,†J. Akunt. Bisnis, vol. 14, no. 2, pp. 114–125, 2021, doi: http://dx.doi.org/10.30813/jab.v14i2.2511.

S. U. Putri and E. P. Sari, “Analisis Perbandingan Kinerja Keuangan Bank Syariah Dengan Bank Konvensional yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020,†Digit. Bisnis J. Publ. Ilmu Manaj. dan E-Commerce, vol. 2, no. 1, pp. 130–143, 2023, doi: https://doi.org/10.30640/digital.v2i1.646.

P. F. Widyastuti and N. Aini, “Pengaruh CAR, NPL, LDR Terhadap Profitabilitas Bank (ROA) Tahun 2017-2019,†JIMAT J. Ilm. Mhs. Akunt., vol. 12, no. 03, pp. 1020–1027, 2021, doi: https://doi.org/10.23887/jimat.v12i3.37828.

M. Alam and W. S. Yusuf, “The Effect of Bank-Specific and Bank Risk on Bank Stability as Measured by NPL of the Bangladeshi Commercial Bank,†AIJBES Adv. Int. J. Business, Entrep. SMEs, vol. 6, no. 20, pp. 44–58, 2024, [Online]. Available: https://gaexcellence.com/index.php/aijbes/article/view/228

M. E. Dandung, P. Y. Amtiran, and M. Ratu, “Analisis Perbandingan Kinerja Keuangan Perbankan Konvensional dan Perbankan Syariah,†J. Manage., vol. 11, no. 1, pp. 65–82, 2020.

C. R. Ramadhani and I. Mubarokah, “Pengaruh Likuiditas dan Profitabilitas Terhadap Kecukupan Modal,†Compet. J. Akunt. dan Keuang., vol. 6, no. 1, pp. 1–6, 2022, doi: http://dx.doi.org/10.31000/competitive.v6i1.4330.

I. K. Wiranthie and H. Putranto, “Analisis Pengaruh Capital Adequancy Ratio (CAR), Loan To Deposit Ratio (LDR) dan Non Performing Loan (NPL) terhadap Return On Asset (ROA),†J. Ekon. Manaj. dan Perbank., vol. 6, no. 1, pp. 13–23, 2020, doi: https://doi.org/10.35384/jemp.v6i1.229.

D. L. A. Zareta, A. Ghafur, and M. S. Arifin, “Analisis Perbandingan Kinerja Keuangan Bank Konvensional Dengan Bank Syariah,†JEBMA J. Ekon. Bisnis, Manaj. dan Akunt., vol. 04, no. 01, pp. 352–359, 2024, doi: https://doi.org/10.47709/jebma.v4i1.3661.

M. Christina and M. Djauhari, “Analisis Pengaruh Beban Operasional Pendapatan Operasional (BOPO) dan Loan to Deposit Ratio (LDR) terhadap Capital Adequacy Ratio (CAR) pada PT. Bank Central Asia Tbk Periode Tahun 2019-2023,†El-Mal J. Kaji. Ekon. Bisnis Islam, vol. 5, no. 8, pp. 4305–4315, 2024, doi: https://doi.org/10.47467/elmal.v5i8.4378.

R. A. Arum et al., Analisis Laporan Keuangan: Penilaian Kinerja Perusahaan Dengan Pendekatan Rasio Keuangan. Media Sains Indonesia, 2022.

S. N. Mustika, Kristianingsih, F. A. Tripuspitorini, and T. Djuwarsa, “Analisis Pengaruh Penerapan Green Banking dan Efisiensi Biaya Operasional terhadap Profitabilitas Bank Umum Syariah di Indonesia,†J. Appl. Islam. Econ. Financ., vol. 3, no. 2, pp. 436–443, 2023, doi: https://doi.org/10.35313/jaief.v3i2.3861.

Downloads

Published

2026-01-01

Issue

Vol. 10 No. 1 (2026): Competitive Jurnal Akuntansi dan Keuangan

Section

Articles

License

 

The authors who publish in this journal agree to the following terms:

 

The authors retain copyright and grant the journal the right of first publication, with the work simultaneously licensed under a Lisensi Atribusi Creative Commons (CC BY) that allows others to share the work with acknowledgment of the work’s authorship and its initial publication in this journal.

 

Authors may enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (for example, posting it to an institutional repository or publishing it in a book), with acknowledgment of its initial publication in this journal.

 

Authors are permitted and encouraged to post their work online (for example, in institutional repositories or on their personal websites) prior to and during the submission process, as this can lead to productive exchanges as well as earlier and greater citation of the published work (see The Pengaruh Akses Terbuka ).

 

The Competitive Journal of Accounting and Finance applies the CC-BY-SA license or its equivalent as the optimal license for the publication, distribution, use, and reuse of scholarly works.

 

In developing strategies and setting priorities, the Competitive Journal of Accounting and Finance of Muhammadiyah University of Tangerang recognizes that free access is better than paid access, gratis access is better than restricted access, and libre under CC-BY-SA or its equivalent is better than libre under more restrictive open licenses. We must achieve what we can when we can. We must not delay achieving freedom in order to reach libre, and we must not stop at freedom when we can achieve libre.