Pengukuran Kinerja Perbankan Dengan Metode CAMEL

Abstract

This research article reviews the performance comparison of conventional BRI and BRI sharia banking using the CAMEL method. The sample in this study is the Financial Report data in the form of financial statements of BRIand BRI sharia which have been published in Bank Indonesia in 2013-2017. Data were analyzed using Independent sample t-test to test whether there were statistically significant differences between the financial performance of  BRI and BRI sharia.  Research Results show (1) BRI banking performance in the aspect of capital and  management quality are in the healthy category; profitability factors and  liquidity aspects Very healthy; (2) BRI sharia performance are: Capital factors and quality in the management arein category Unhealthy; Rentability factors are in the category of Fair enough; Assessment of liquidity is in the healthy category; (3) Theres  is no significant difference between the value of CAR, and the value of Loan to Deposit Ratio (LDR) / Financing to Deposit Ratio (FDR)  in BRI  and BRI sharia; there are significant differences between the value of Non Performing Loans (NPL), Non Performing Finance (NPF) and Return on Assets (ROA) at BRI and BRI shariaKeywords: Banking Performance, Camel, BRI, BRI ShariahArtikel Penelitiaan ini mengulas perbandingan kinerja Bank BRI dan BRI Syariah dengan menggunakan metode CAMEL, Sampel yang digunakan adalah data laporan keuangan berupa laporan keuangan BRI dan BRI Syariah yang telah dipublikasikan di Bank Indonesia tahun 2013-2017. Data dianalisis menggunakan Independent sample t-test untuk menguji perbedaan signifikan antara kinerja keuangan BRI dan BRI Syariah. Hasil Penelitian menunjukan; (1) Kinerja perbankan BRI pada aspek permodalan dan aspek kualitas manajemen berada dalam kategori sehat; aspek rentabilitas dan  aspek  liquiditas  sangat sehat; (2)  Kinerja BRI Syariah adalah: faktor permodalan dan likuiditas berada dalam kategori sehat; pada aspek kualitas asset  dalam kategori pengelolaan manajemen kurang sehat;  faktor rentabilitas berada dalam kategori cukup  sehat. (3) Tidak ada perbedaan signiikan antara nilai CAR dan nilai Loan to Deposit Ratio (LDR) /Financing to Deposit Ratio (FDR) pada BRI dan BRI Syariah; ada perbedaan signifikan antara nilai Non Performing Loan (NPL), Non Performing Finance (NPF), Net Profit Margin (NPM) dan Return On Assets (ROA)  pada BRI dan BRI Syariah. Kata Kunci: Kinerja Perbankan, Camel, BRI, BRI Syariah