Comparative Analysis of the Financial Performance of Conventional Banks and Sharia Banks During the COVID-19 Pandemic

Indah Septiana Dewi(1*), Mukhammad Idrus(2), Azwar Anwar(3),

(1) Universitas Negeri Makassar
(2) Universitas Negeri Makassar
(3) Universitas Negeri Makassar
(*) Corresponding Author



Abstract


The aim of this study is to ascertain the disparities in financial performance between Conventional Banks and Islamic Banks and to conduct a comparative analysis using financial ratios, specifically those derived from the CAMELS framework. The research encompasses Conventional and Islamic Banks operating in Indonesia, relying on their annual financial reports for the year 2020. Secondary data is gathered through Documentation Technique and Literature Review. Data analysis involves Descriptive Statistical Analysis and Independent Sample T-test. The research findings reveal significant differences in the financial performance of Conventional Banks and Islamic Banks in two out of the five examined ratios, namely Capital Adequacy Ratio (CAR) and Net Performing Loan (NPL). However, no significant differences are identified in the financial performance between Conventional Banks and Islamic Banks in three ratios, namely Return On Asset (ROA), Operational Cost to Operational Income (BOPO), and Loan to Deposit Ratio (LDR) during the COVID-19 pandemic in the year 2020.

Keywords


Financial Performance; CAMELS Financial Ratios

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References


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