Komparasi Kinerja Keuangan Bank Konvensional dengan Bank Syariah Sebelum, Selama dan Setelah Masa Pandemi Covid-19

Abstract

This research aims to compare the financial performance between Conventional Banks and Sharia Banks in
Indonesia before, during and after the Covid-19 pandemic, precisely in the 2018-2022 time period, using
financial ratios consisting of CAR, ROA, ROE, NPL/NPF and LDR/FDR. This research uses hypothesis
testing Independent sample t-Test and the Mann-Whiteney test, by taking samples using the technical method
Purposive sampling which selected samples based on certain criteria and samples that matched the criteria
were 6 samples, 3 conventional banks and 3 sharia banks. The data used in this research was obtained from
financial reports published by each of them in the period 2018-2022 and has been audited.The results of this
research show that there is no significant difference in bank profitability, but Islamic banks show better
asset quality. Meanwhile, asset liquidity does not show significant differences between the two types of
banks, but Islamic banks have better capital aspects than conventional banks.