Analisis Perbandingan Kinerja Keuangan Bank Umum Syariah Hasil Spin-Off dan Hasil Akuisisi

  • Bagus Jaya Firdaus Program Studi D4 Keuangan Syariah, Politeknik Negeri Bandung
  • Diharpi Herli Setyowati Jurusan Akuntansi, Politeknik Negeri Bandung
DOI: https://doi.org/10.35313/jaief.v1i1.2408
Keywords: Financial Performance, Acquisition, Spin-Off

Abstract

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.

Downloads

Download data is not yet available.
Published
2020-10-30
How to Cite
Firdaus, B. J., & Setyowati, D. H. (2020). Analisis Perbandingan Kinerja Keuangan Bank Umum Syariah Hasil Spin-Off dan Hasil Akuisisi. Journal of Applied Islamic Economics and Finance, 1(1), 233-245. https://doi.org/10.35313/jaief.v1i1.2408
Issue
Vol 1 No 1 (2020): Journal of Applied Islamic Economics and Finance (October 2020)
Section
Articles