ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK SYARIAH DAN BANK KONVENSIONAL BERDASARKAN MODEL ACCRUAL BASIS DAN CASH BASIS

Abstract

Bank credibility could be seen from its financial performance both of the large Islamic bank and Comercial bank. This research aims to know financial performance of seven bank both of the large bank in Indonesia, Syariah Bank ang Conventional Bank for period 2012. This research using comparative strategies and techniques analysis using descritive analysis. The data collected are the balance sheet, income statement and cash flow statement published by Bank Indonesia. While the value of the credit for the measurement of soundness is calculated using CAMEL ratios that include aspects of capital, productive assets, management, earnings and liquidity. The preparation, calculation and grouping adapted to Bank Indonesia. Regulation No.6/10/PBI/2004 dated 12 April 2004 concerning the Rating System for Commercial Banks. This research tried to compare results between aspect financial (CMEL)and statistik methode using acrual basis and cash basis with  discriminant analysis at spss. The result of this research both of the calculating using CAMEL  and analysis statistik with acrual basis and cash basis are the same result, that the commercial bank have a good value better than syariah bank at period 2012.