Open AccessAnalisis Perbandingan Kinerja Keuangan Bank Umum Syariah Hasil Spin-Off dan Hasil Akuisisi
Author(s) -
Bagus Jaya Firdaus,
Diharpi Herli Setyowati
Publication year - 2020
Publication title -
journal of applied islamic economics and finance
Language(s) - English
Resource type - Journals
ISSN - 2746-6213
DOI - 10.35313/jaief.v1i1.168
Subject(s) - sample (material) , islamic banking , business , financial system , accounting , islam , physics , geography , archaeology , thermodynamics
This research is a study that compares the financial performance of Sharia Commercial Bank spin-off and acquisition. This research used BJB Syariah Bank and BNI Syariah Bank as a sample from Syariah Bank of spin-off result meanwhile Bank BRI Syariah, Bank BCA Syariah, and Bank Syariah Bukopin as sample from Sharia Public Bank of acquisition result. This research uses annual data for the period 2015-2017. Data analysis technique used is different test by using hypothesis test Independent Sample T-Test and the Mann Whitney U Test. The results of this study indicate that from the results of different tests there is no significant difference from the financial performance of the Islamic Commercial Banks resulting from spin-offs and the results of Acquisitions in financial ratios CAR, ROA, FDR, NPF, and BOPO.