PERBANDINGAN KINERJA BANK DEVISA DAN BANK NON DEVISA INDONESIA PERIODE TAHUN 2009-2013

Untara Untara

Abstract


Foreign exchange banks and non-foreign exchange banks that have different scope of activities and transactions, including the types of banks that begin to make these repairs. Foreign exchange banks that have permits to conduct foreign transactions have a very large role in increasing the country's foreign exchange that has not been stable and its activities are strongly influenced by international economic conditions, this causes the bank's performance to be volatile while non-foreign exchange banks can only carry out activities and transactions within the national scope rely solely on domestic activities and the limited scope of their performance will be difficult to change, but that does not mean that the performance of non-foreign exchange banks is worse than foreign exchange banks. The objectives of this study are: To test and analyze the differences in return on assets (ROA) between Foreign Exchange Banks and Non-Foreign Exchange Banks, to test and analyze differences in return on equity (ROE) between Foreign Exchange Banks and Non-Foreign Exchange Banks, to test and analyze differences net interest margin (NIM) between Foreign Exchange Banks and Non-Foreign Exchange Banks, to test and analyze differences in operating costs against operating income (BOPO) between Foreign Exchange Banks and Non-Foreign Exchange Banks, to test and analyze differences in loan to deposit ratio (LDR) between Foreign Exchange Banks and Non-Foreign Exchange Banks, and To test and analyze differences in the capital adequacy ratio (CAR) between Foreign Exchange Banks and Non-Foreign Exchange Banks. The type of data used in this study is secondary data, namely in the period 2009-2013. In this study data was obtained in the form of publication reports on the calculation of the financial ratios of foreign exchange banks and non-foreign exchange banks from Bank Indonesia through the Bank Indonesia website (http://www.bi.go.id). From the results of the discussion in the previous description, it can be concluded as follows: There is a difference in ROA (Return On Assets) between Foreign Exchange Banks and Non-Foreign Exchange Banks, There is a difference in ROE (Return On Equity) between Foreign Exchange Banks and Non-Foreign Exchange Banks. Net Interest Margin) between Foreign Exchange Banks and Non-Foreign Exchange Banks, There is a difference in BOPO (Operating costs for Operating income) between Foreign Exchange Banks and Non-Foreign Exchange Banks. There are differences in LDR (Loan to Deposit Ratio) between Foreign Exchange Banks and Non-Foreign Exchange Banks. difference in CAR (Capital Adequacy Ratio) between Foreign Exchange Banks and Non-Foreign Exchange Banks. Keywords: performance, foreign exchange bank, non-foreign exchange bank

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References


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www.bi.go.id Sumber Lain-lain : Peraturan bank Indonesia nomor: 13/ 1 /PBI/2011 tentang penilaian kesehatan bank umum Undang-undang Nomor 10 tahun 1998 PSAK 2009 SK DIR No. 28/64/KEP/DIR tentang Persyaratan Bank Umum Bukan Bank Devisa Menjadi Bank Umum Devisa Pedoman Akuntansi Perbankan Indonesia


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