Analisis Perbandingan Kinerja Keuangan Bank Syariah Sebelum dan Sesudah Melakukan Spin-Off (Studi Kasus Bank BJB Syariah dan Bank Victoria Syariah)

Abstract

This study aims to determine the differences in the financial performance of BJB
Sharia Bank and Victoria Sharia Bank before and after the spin-off by comparing the
ROA, CAR, FDR, NPF, and BOPO ratios before and after doing the spin-off from BJB
Sharia Bank and Victoria Sharia Bank. This research was conducted on the financial
statements of BJB Sharia Bank and Victoria Sharia Bank 2 (two) years before doing the
spin-off and 2 (two) years after doing the spin-off. The data analysis method used in this
study uses 2 (two) methods, they are the Sample Paired T-Test test method for normally
distributed data and the Wilcoxon Test Method for abnormally distributed data. The
results in this study prove that; there is no significant difference in the financial
performance of Islamic Banks before and after doing the spin-off which in this study
were represented by 2 (two) Islamic Banks, they are BJB Sharia Bank and Victoria
Sharia Bank. At BJB Sharia Bank there are significant differences after the spin-off
occurred in the CAR ratio and BOPO ratio, while at Victoria Sharia Bank there were
significant differences after the spin-off policy was carried out, namely the NPF ratio
and the BOPO ratio. As for other ratios such as the ROA, FDR, and NPF ratios at BJB
Sharia Bank after the spin-off, there were no significant differences, while the ratios at
Victoria Sharia Bank such as ROA, CAR, and FDR ratios, there were no significant
differences after doing the spin-off