Email this article 
Pengaruh Risiko Likuiditas Terhadap Profitabilitas pada Perbankan Syariah dan Konvensional Di Indonesia
Abstract
This research aims to test the influence of liquidity risk to profitability in the Sharia and Conventional Banking empirically, and also to compare the existence of liquidity risk and profitability in the Sharia and Conventional Banking. Financing to Deposit Ratio (FDR), Liquid Asset to Deposit (LAD), and Liquid asset to Total Asset (LTA) as the proxy of liquidity risk. Profitability was proxied by Return on Asset (ROA). The results show that in Sharia Banking, FDR and LTA influence profitability positively and significanly, while the LAD influence negatively to the profitability. In the Conventional Banking, LTA variable effects negative and significant to the profitability and for the FDR and LAD have not significant effect on profitability. The research also finds that variables of FDR and LTA in Conventional and Sharia banking have significant differences, while LAD and ROA in Conventional and Sharia Banking have not significant differences.
Keywords
Full Text:
Download ArticleReferences
Ahmad, A.S, dan T. M. Mohammad. How Islamic Banks of Malaysia Managing Liquidity? An Emphasis on Confronting Economic Cycles. International Journal of Business and Social Science, 4 (7) 57-73.
Andreas, D. dan W. Gabrielle. 2011. Determinants of bank profitability before and during the crisis: Evidence from Switzerland. Journal of International Financial.
Antariksa, R. 2005. Pengaruh Risiko Likuiditas Terhadap Profitabilitas (Studi Kasus pada PT Bank Muamalat Indonesia, Tbk). Tesis, Universitas Indonesia.
Bank Indonesia. 2009. Manajemen Risiko Likuiditas Bank. Website Bank Indonesia: www.bi.go.id
Bank Indonesia. 2011. Laporan Keuangan Publikasi Semesteran. Website Bank Indonesia: www.bi.go.id
Bank Indonesia. 2012. Laporan Keuangan Publikasi Semesteran. Website Bank Indonesia: www.bi.go.id
Basel Committee on Banking Supervision. 1997. Website:http://www.bis.org/ publ/bcbs30a.pdf
Bordeleau, E, dan C. Graham. 2010. The Impact of Liquidity on Bank Profitability, Bank of Canada Working Paper. Website:http://www.econstor. eu/bitstream/10419/53928/1/642546703. pdf
Faizulayev, A. 2011. Comparative Analysis between Islamic Banking and Conventional Banking Firms in terms of Profitability 2006-2009. Thesis Master of Science in Banking and Finance, Eastern Mediterranean University, Gazimağusa, North Cyprus.
Ghozali, I. 2006. Aplikasi Analisis Multi-variate dengan Program SPSS Edisi 4. Semarang: Badan Penerbit Universitas Diponegoro.
Shen, C. H., dan Y. K. Chen, L. F. Kao, dan C. L. Yeh. 2009. Bank Liquidity Risk and performance. Website:http:// www.finance.nsysu.edu.tw/SFM/17thSFM/program/ FullPaper/ 083-231345511.pdf
Iqbal, M. 2001. Islamic and Conventional Banking In The Nineties: A Comparative Study. Islamic Economic Studies, 8 (2). 1-27.
Machmud, A. dan Rukmana. 2010. Bank Syariah (Teori, Kebijakan, dan Studi Empiris di Indonesia). Erlangga: Jakarta.
Madishetti, S. dan Rwechungura, K.A. 2013. Determinant of Bank Profitability in a Developing Economy: Empirical Evidence from Tanzania. Asian Journal of Research in Banking and Finance, 3 (11),46-65.
Mahardian., P. 2011. Analisis Pengaruh Rasio CAR, BOPO, NPL, NIM DAN LDR Terhadap Kinerja Keuangan perbankan (Studi kasus Perusahaan Perbankan Yang Tercatat di BEJ Periode Juni 2002 – Juni 2007). Thesis Magister Manajemen Program Studi Magister Manajemen Univer-sitas Diponegoro.
Margaretha, F. dan K. Aditya. 2013. Pengaruh Resiko Likuiditas terhadap Profitabilitas Bank Konvensional di Indonesia. Jurnal Akuntansi dan Investasi, 14 (2), 98-110.
Meythi. 2005. Rasio Keuangan yang paling baik untuk memprediksi Pertumbuhan Laba: Suatu studi empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Jakarta. Jurnal Ekonomi dan Bisnis, 11 (2) 37-51.
Muhammad. 2005. Manajemen Bank Syari’ah. Penerbit UPP AMP YKPN: Yogyakarta.
Muharam, H. Dan H. P. Kurnia. 2012. The Influence of Fundamental Factors to Liquidity Risk on Banking Industry: Comparative Study between Islamic Bank and Conventional Bank in Indonesia. Paper dipresentasikan di Conference In Business, Accounting And Management (CBAM), Sema-rang.
Nazaruddin, I. 2009. Modul Praktik Komputer Statistika. Laboratorium Akuntansi Universitas Muhamm-adiyah Yogya-karta: Yogyakarta.
Noraini, M. A. 2012. Liquidity Risk Management and Financial Performance in Malaysia: Empirical Evidence From Islamic Banks. Aceh International Journal of Social Sciences. 1 (2), 68-75.
Rosnia, M. Norhazlina, I., Elmirina, O. and Hishamuddin, A.W. 2011. Financial Performance of Islamic Banks Versus Conventional Banks in Malaysia. Paper presented at the Asia-Pacific Business Research Conference (APB), Kuala Lumpur.
Rosyadi, I. F. 2004. Analisis Perbandingan Kinerja Bank Syariah Dengan Bank Konvensional Berdasarkan Rasio Keuangan. Tesis, Universitas Indonesia.
Shaikh, S. S. 2009. Risk Management in Islamic and Conventional Banks: A Differential Analysis. Journal of Independent Studies and Research, 7 (2), 67-70.
Thamrin., M., Liviawati, dan R. Wiyati. 2011. Analisis Perbandingan Kinerja Keuangan Bank Umum Syariah dan Bank Umum Konvensional Serta Pengaruhnya Terhadap Analisis Investasi. Pekbis Jurnal, 3 (1), 406-412
Yuliani. 2007. Hubungan Efisiensi Operasional dengan Kinerja Profitabilitas pada Sektor Perbankan yang Go Publik Di Bursa Efek Jakarta, Jurnal Manajemen & Bisnis Sriwijaya, 5, 45-57.
Refbacks
- There are currently no refbacks.
Office:
Ruang Jurnal Fakultas Ekonomi dan Bisnis UMY
Gedung Ki Bagus Hadikusuma (E4) Lantai 2, Kampus Terpadu Universitas Muhammadiyah Yogyakarta,
Jalan Brawijaya (Lingkar Selatan), Tamantirto, Kasihan, Bantul, Daerah Istimewa Yogyakarta, Indonesia, 55183
Website: journal.umy.ac.id/index.php/ai - E-mail: jai@umy.ac.id
Journal of Accounting and Investment is licensed under Creative Commons Attribution Attribution-NonCommercial-NoDerivatives 4.0 International License
View My Stats