
A B S T R A C T The purpose of this study was to determine and measure the performance comparison between Islamic banks with conventional banks are seen by CAR, ROA, LDR, NPL, and ROA. The research data was obtained from the financial statements listed in Indonesia Stock Exchange in 2012 - 2013. The results showed that there are significant differences between Islamic banks with conventional banks if measured by ROA, LDR, NPL, and BOPO while the CAR no significant difference between islamic banks with conventional banks. Based on research results Islamic banks overall average of the ratio used shows that the CAR, LDR, NPL, and BOPO greater than conventional banks. While conventional banks have an average ROA, and BOPO higher than islamic banks while the average CAR, LDR, and NPL better than islamic banks means that the good performance of the conventional banks because even though banks have low capital and low lending to customers this has resulted in low non performing loans in the bank so that the bank has a high income. A B S T R A K Tujuan penelitian ini adalah untuk mengetahui perbandingan kinerja bank syariah dengan bank konvensional dilihat berdasarkan rasio CAR, ROA, LDR, NPL, dan BOPO. Data penelitian ini diperoleh dari laporan keuangan yang terdaftar di Bursa Efek Indonesia tahun 2012-2013. Hasil penelitian menunjukkan bahwa terdapat perbedaan yang signifikan antara bank syariah dengan bank konvensional jika diukur dengan rasio ROA, LDR, NPL, dan BOPO sedangkan rasio CAR tidak terdapat perbedaan yang signifikan antara bank syariah dengan bank konvensional. Berdasarkan hasil penelitian bank syariah mempunyai rata – rata secara keseluruhan dari rasio yang digunakan menunjukkan bahwa rasio CAR, LDR, NPL, dan BOPO lebih besar dibandingkan dengan bank konvensional. Sedangkan bank konvensional mempunyai rata – rata rasio ROA, dan BOPO lebih tinggi dibandingkan bank syariah sedangkan rata – rata rasio CAR, LDR, dan NPL lebih rendah dibandingkan bank syariah, artinya bahwa kinerja bank konvensional bagus karena meskipun bank memiliki modal yang rendah dan rendahnya pemberian kredit kepada nasabah hal ini yang mengakibatkan rendahnya kredit bermasalah pada bank sehingga bank mempunyai pendapatan yang tinggi. JEL Classification: G14, G10
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