Kinerja Bank Konvensional Pasca Spin Off Unit Usaha Syariah

Authors

  • Atman Poerwokoesoemo STIE Indonesia Banking School

DOI:

https://doi.org/10.35384/jkp.v12i2.24

Keywords:

Sharia Business Unit, Spin Off, Conventional Banks, Sharia Banks

Abstract

In the last decade there are four conventional commercial banks succeeds spin off their Islamic Business Unit to become independent commercial Islamic banks. This research objective was to answer the question: do these conventional banks have a different financial performance (CAR, NPL, BOPO, ROA and LDR) between before and after they spin off its Islamic Business Units. This research using Difference Test succeeds to proof that there is difference between before and after they spin off its Islamic Business Unit among these four conventional banks. This research elaborates the financial performance difference using quarterly period of two years’ financial reports before and after spin off each. Hypothesis testing proofed that these five financial ratios shows difference performance between before and after.

References

Khotibul Umam, (2010), Peningkatan ketaatan syariah melalui pemisahan (spin off) Unit Usaha Syariah Bank Umum Konvensional, Mimbar Hukum, Volume 22 No. 3, hal 607-624.

A. Kusuma & K. Ratnawati, (2013), Analisa rasio profitabilitas sebagai alat ukur kinerja pada Bank BNI Syariah, diunduh dari http://download.portalgaruda.org/article.php? tanggal 03 April 2015: 10.00 am.

Amalia Nasuha, (2012), Dampak Kebijakan Spin Off Terhadap Kinerja Bank Syariah, Al Iqtishad, Vol IV, No. 2, Juli 2012.

Tuomas Lehtonen, (2008), Value creation from corporate divestitures. Evidence from European spin-offs over 1994 – 2006, Helsinki School of Economics.

John J. McConnell & Alexei V. Ovtchinnikov, (2004), Predictability of long term spinoffs returns, (unpublished)

Thomas J. Chemmanur, Karthik Krishnan, Debarshi K. Nandy, (2014), The effects of corporate spin – off on productivity, Journal of Corporate Finance, 27, p. 72-98.

Wachtell, Lipton, Rosen & Katz, (2014), Spin – Off Guide, Wachtell, Lipton, Rosen & Katz Law Firm. Diunduh dari http://www.wlrk.com/files/.../Spin-Off Guide.pdf pada 02 April 2015; 09.10 am.

Oloyede J.A, Sulaiman L.A, (2013), A comparative analysis of post restructuring performance of firms in financial and real sectors in nigeria, Asian Journal of Empirical Research 3(1): 62-73,

Bank Indonesia, (2004), Laporan Perkembangan Perbankan Syariah Tahun 2004, Bank Indonesia.

Bank Indonesia, (2005), Laporan Perkembangan Perbankan Syariah Tahun 2005, Bank Indonesia.

Bank Indonesia, (2008), Laporan Perkembangan Perbankan Syariah Tahun 2008, Bank Indonesia.

Bank Indonesia, (2009), Laporan Perkembangan Perbankan Syariah Tahun 2009, Bank Indonesia.

Bank Indonesia, (2010), Laporan Perkembangan Perbankan Syariah Tahun 2010, Bank Indonesia.

Otoritas Jasa Keuangan, (2014), Statistik Perbankan Indonesia, Volume 12 Nomor 1, Tahun 2013, Otoritas Jasa Keuangan.

Otoritas Jasa Keuangan, (2015), Statistik Perbankan Syariah, Desember 2014, Otoritas Jasa Keuangan.

David R Anderson, Dennis J Sweeny, Thomas A Williams, (2008), Statistic for Business and Economics,10th edition, Thomson South Western.

Mudrajad Kuncoro, (2001), Metode Kuantitatif Teori dan Aplikasi Untuk Bisnis dan Ekonomi, 1st Edition, 2001, UPPAMPYKPN, Yogyakarta.

Undang – Undang Republik Indonesia No 40 tahun 2007 tentang Perseroan.

Downloads

Published

2017-03-21

How to Cite

Poerwokoesoemo, A. (2017). Kinerja Bank Konvensional Pasca Spin Off Unit Usaha Syariah. Jurnal Keuangan Dan Perbankan, 12(2), 145–164. https://doi.org/10.35384/jkp.v12i2.24
Abstract Views: 622 | File Downloads: 1120