ANALISIS PERBANDINGAN KINERJA KEUANGAN PADA BANK KONVENSIONAL DAN BANK SYARIAH DI INDONESIA

This study aims to analyze the comparison of financial performance between conventional banks and Islamic banks in Indonesia during the period 2011–2020. Financial performance was measured using four banking health ratios, namely Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) atau Financing to Deposit Ratio (FDR), Non-Performing Loan (NPL) or Non-Performing Financing (NPF), and Return on Assets (ROA). Data were obtained from the annual financial statements of selected banks listed at Bank Indonesia. The analysis began with the Shapiro-Wilk normality test to assess data distribution. Since most variables were not normally distributed, hypothesis testing was conducted using the non-parametric Mann-Whitney U test. The results show no significant difference in CAR between conventional and Islamic banks. However, significant differences were found in LDR/FDR, NPL/NPF, and ROA ratios. These findings indicate that while both types of banks are equally sound in terms of capital adequacy, they differ in liquidity, asset quality, and profitability.