ANALISIS KOMPARATIF KINERJA KEUANGAN BANK KONVENSIONAL DAN BANK SYARIAH MENGGUNAKAN RASIO CAMELS

This study aims to analyze the comparison of the financial performance of conventional banks and Islamic banks using the CAMELS ratio, in the period 2018-2022. The method used in this research is a comparative research method, with a quantitative approach. The type of data used is secondary data, in the form of company financial statements. The test was carried out using a two-average difference test method, namely the Independent Sample T-Test test and the Mann-Whitney test using the SPSS 23 program. The results showed that there was a significant difference between the financial performance of conventional banks and the financial performance of Islamic banks seen from the interest expense ratio (IER). The financial performance ratios of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Net Profit Margin (NPM), Return On Asset (ROA), Operating Costs and Operating Income (BOPO), and Loan to Deposit Ratio (LDR) of conventional banks and Islamic banks there is no significant difference.