COMPARATIVE ANALYSIS OF THE EFFECT OF BANK FINANCIAL PERFORMANCE ON PROFIT EARNING RATES AT PT. BANK SYARIAH INDONESIA, Tbk AND PT. BANK CIMB NIAGA, Tbk

Syukron Sazly, Seno Sudarmono Hadi, Hasta Herlan, Warsono Warsono, Diana Tambunan, Susanti Susanti

Abstract


Currently, PT Bank Syariah Indonesia Tbk (BSI) has succeeded in becoming the 6th largest bank in Indonesia, passing PT Bank CIMB Niaga Tbk (BNGA), which is a conventional bank. Based on the financial reports up to the fourth quarter of 2022, Bank Syariah Indonesia posted a significant increase in assets from the previous Rp. 265.28 trillion to Rp. 305.72 trillion, which means it has overtaken CIMB Niaga., which recorded assets of Rp. 306.75 trillion until the quarter IV 2022. However, it turns out that Bank CIMB Niaga in the 1st quarter of 2023 has regained this position and is above the BSI, and this position is expected to change one after the other. This is interesting because it is related to BSI's vision of becoming a world-class Islamic bank, which will shift the position of conventional banks which have always been above Islamic banks. The purpose of this research is to compare the financial performance of the two banks to their level of profit (ROA). The sample data is the financial performance of BSI and Bank CIMB Niaga for the first quarter of 2021 to the first quarter of 2023. The data is taken from the first quarter of 2018 - the fourth quarter of 2021. Capital Adequency Ratio (CAR), Non Performing Loan (NPL), Net Interest Margin (NIM), Operating Costs/Income (BOPO) and Loan to Deposit Ratio (LDR) are independent variables and the level of profit earned is represented by Return On Assets (ROA) as the dependent variable. The statistical test is the normality test, multicollinearity, Multiple Linear Regression , determinants, t test (t-test) and F test (F-test) with a significance of 0.05. The result is that simultaneously all financial performance indicators (CAR, NPL, NIM, BOPO, LDR) on BSI and Bank CIMB Niaga have a significant influence significant. However, partially, there is no significant effect of all the financial performance on the level of profit (ROA) of the two banks

Full Text:

PDF

References


DAFTAR PUSTAKA

(OJK), O. J. K. R. (2021). Peraturan OJK-Tingkat Kesehatan Bank Umum dan Bank Syariah. Otoritas Jasa Keuangan RI (OJK).

Arinta, Y. N. (2016). Analisis Perbandingan Kinerja Keuangan antara Bank Syariah dan Bank Konvensional (Studi Kasus pada Bank Syariah Mandiri dan Bank Mandiri). Muqtasid: Jurnal Ekonomi Dan Perbankan Syariah, 7(1), 119. https://doi.org/10.18326/muqtasid.v7i1.119-140

Asraf, A., Yurasti, Y., & Suwarni, S. (2020). Analisis Perbandingan Kinerja Keuangan Bank Syariah Mandiri Dengan Bank Mandiri Konvensional. Mbia, 18(3), 121–136. https://doi.org/10.33557/mbia.v18i3.751

Avissa, Luk Luk, & Aryanto. (2018). ANALISIS PENILAIAN TINGKAT KESEHATAN BANK DENGAN MENGGUNAKAN METODE RGEC PADA BANK UMUM SWASTA NASIONAL DEVISA YANG TERDAFTAR DI BEI. AKUNTABILITAS: JURNAL PENELITIAN DAN PENGEMBANGAN AKUNTANSI Vol. 12 N2018o. 1 Januari 2018, 12(20180).

Burhan, : Fahmi Ahmad. (2023). margin-bunga-solid-laba-bca-dan-cimb-niaga-april-2023-tumbuh-moncer. https://finansial.bisnis.com/read/20230615/90/1665535/margin-bunga-solid-laba-bca-dan-cimb-niaga-april-2023-tumbuh-moncer.

Darmawan, P, P. . . (2018). .). Analisis Kinerja Bank Umum Syariah dengan Metode Risiko Berdasarkan Peringkat Bank (RBBR) untuk Mengetahui Tingkat Kesehatan Bank. Jurnal Administrasi Dan Bisnis, 56 (2), 127–136.

Dendawijaya, L. (2015). Manajemen Perbankan. PT.Ghalia Indonesia.

Indonesia, B. (2011). Peraturan Surat Edaran Bank Indonesia Nomor 13/6/DPNP tangggal 18 Februari 2011 Perihal Pedoman Perhitungan Aset Tertimbang Menurut Risiko untuk Risiko Kredit dengan Menggunakan Pendekatan Standar.

Indonesia, B. (2012). Kodifikasi Peraturan Bank Indonesia Kelembagaan Penilaian Tingkat Kesehatan Bank. https://docplayer.info/32766810-Kodifikasi-peraturan-bank-indonesia-kelembagaan- penilaian-tingkat-kesehatan-bank.html

Patricia Yashinta Desy Abigail. (2023a). Proses Merger dengan UUS BTN, BSI Bisa Geser Posisi CIMB. https://katadata.co.id/agustiyanti/finansial/632dcc717608a/proses-merger-dengan-uus-btn-bsi-bisa-geser-posisi-cimb-niaga%0APenulis: Zahwa Madjid %0AEditor: Agustiyanti %0A

Patricia Yashinta Desy Abigail. (2023b). PT Bank Syariah Indonesia Tbk (BSI) menyetujui pembagian dividen Rp 426 miliar atau setara 10% laba tahun buku 2022. https://katadata.co.id/syahrizalsidik/finansial/646b5527cebd0/bsi-bagikan-dividen-rp-426-miliar-setara-10-laba-2022

Putri, L. W., & Ningtyas, M. N. (2023). Financial Performance of Bank Syariah Indonesia Before and After Merger. Dialektika : Jurnal Ekonomi Dan Ilmu Sosial, 8(1), 1–11. https://doi.org/10.36636/dialektika.v8i1.1309

Raizar Rachmi Revindaliza. (2021). PENGARUH STRATEGI BISNIS DAN CORPORTE GOVERNANCE TERHADAP MANAJEMEN LABA DENGAN KINERJA PERUSAHAAN SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia (BEI) 2016– 2018 [Universitas Islam Indonesia]. https://dspace.uii.ac.id/bitstream/handle/123456789/31747/15312130 Raizar Rachmi Revindaliza.pdf?sequence=1&isAllowed=y

Riadi, Anantawikrama Tungga Atmadja, & Wahyuni, M. A. (2016). PENILAIAN TINGKAT KESEHATAN BANK DENGAN MENGGUNAKAN METODE RGEC (RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS, DAN CAPITAL) PADA PT. BANK MANDIRI (PERSERO), TBK PERIODE 2013-2015. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 6(3).

Taswan. (n.d.). Manajemen Perbankan (Edisi Kedu). UPP STIM YKPN.

Wardana, L. K., & Nurita, C. D. (2022). Analisis Komparasi Kinerja Keuangan PT. Bank Syariah Indonesia Sebelum dan Setelah Merger. Jati: Jurnal Akuntansi Terapan Indonesia, 5(1), 77–88. https://doi.org/10.18196/jati.v5i1.13668




DOI: http://dx.doi.org/10.31000/dmj.v7i3.9011

Article Metrics

Abstract - 301 PDF - 197

Refbacks

  • There are currently no refbacks.


Jurnal ini telah terindeks dalam:


googleGaruda crossref dimention


Office:
Editor of Dynamic Management Journal (DMJ) UMT, Building F, 3rd Floor, Department Management Faculty of Economics and Business, Universitiy Of Muhammadiyah Tangerang
Jl. Perintis Kemerdekaan I No.33, RT.007/RW.003, Babakan, Cikokol, Kec. Tangerang, Kota Tangerang, Banten 15118

Wa: 08567312111 (Galuh), 085716034977 (Eky)
Email: dynamic@gmail.com 

Dynamic management journal is licensed under Attribution-ShareAlike 4.0 International