International Journal of Scientific & Technology Research

IJSTR@Facebook IJSTR@Twitter IJSTR@Linkedin
Home About Us Scope Editorial Board Blog/Latest News Contact Us

IJSTR >> Volume 6 - Issue 11, November 2017 Edition

International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616

Comparative Analysis Of Financial Performance Banking Before And After The Global Economic Crisis In 2008

[Full Text]



Sri Indrastuti S., Lisa Hariani Putri, Amries Rusli Tanjung, Andewi Rokhmawati



Financial Performance, BOPO, CAR, COF, GMP, LDR, NIM, ROA, ROE, The Global Economic Crisis.



This research was conducted at the Regional Development Bank (BPD) in Indonesia. This study aims to examine and obtain empirical evidence about the comparative financial performance of regional banks after the global crisis with a view of its financial ratio, which includes a ratio (ROA, CAR, COF, GMP, LDR, NIM, ROA and ROE). This study further whether there was a significant difference in the time before and after the global economic crisis of 2008.The method used is a saturated or census sampling of the 26 Bank Pembangunan Daerah (BPD). This study uses secondary data obtained from financial statement data Regional Development Bank for the period 2006 to 2010. The analytical tool used to determine differences in financial performance before and after the global economic crisis of 2008 was Paired sample T test for normally distributed data. If the data were not normally distributed using the Wilcoxon Signed Rank Test.The results showed that the financial performance of the Bank Pembangunan Daerah (BPD) in the ratio of ROA, CAR, COF, GMP, LDR, NIM and ROA before and after the global economic crisis in 2008 there are significant differences. While ROE ratios before and after the global economic crisis of 2008 was not a significant difference.



[1] Abidin, Zaenal. and Endri. 2009. Performance of Technical Efficiency of Regional Development Bank. Journal of Accounting and Finance, 11 (1), (Online), (http: puslit.petra.ac.id).

[2] Anaouze, Abdul Latef. 2011. The Efficiency of banks' performance in the Gulf Region before, during and after crisis (Financial and Political) .8th International Conference on Islamic Economics and Finance.

[3] Almilia, Luciana Spica & Riski Aprillia Nita. 2009. Analysis of Factors Affecting Financial Performance in Foreign Exchange Commercial Banks After Economic Crisis. Economic and Business Journal Mode, Vol.21 (1): 34-47.

[4] Arikunto, Suharsini. 2006. Research Procedures A Practice Approach Revised Edition VI. Jakarta: Rineka Cipta.

[5] Azzam, Azzeddine. 2014. The Financial Crisis and Comparative Total Factor Productivity Growth Between Conventional and Islamic Banking. University of Nebraska-Lincoln Lincoln, Nebraska USA aazzam1@unl.edu.

[6] Bank Indonesia, PR. 2013. The Global Crisis and the Rescue of the Indonesian Banking System. Jakarta: Bank Indonesia.

[7] Bank Indonesia. 2010. The Global Crisis and the Rescue of the Indonesian Banking System. Jakarta: Bank Indonesia.

[8] Bank Indonesia. 2011. Banking Supervision Report 2011. Jakarta.

[9] Boediono, 2011. Macroeconomics, 4th Edition. Yogyakarta. BPFE.

[10] Brigham, Eugene F and Houston, Joel F. 2009. Fundamentals of Financial Management. Salemba Four, Jakarta.

[11] Darsono and Ashari. 2005. Practical Guidelines Understanding Financial Statements. Yogyakarta: Andi Publisher.

[12] Deni, Surya. 2006. Comparative Analysis of Syariah Bank Financial Performance With Conventional Commercial Bank Before And After Financial Deregulation And Monetary Crisis (Case Study: BMI and 4 (four) Conventional Commercial Banks). Master Thesis Master of Planning and Policy of FE-UI Public.

[13] Ekowanti, 2011. Comparative Analysis of Syariah Banking Financial Performance Before and After Global Crisis of 2008 (Case Study of Bank Muamalat Indonesia, Bank Syariah Mandiri and Bank Mega Syariah Period 2006-2009). Syariah Faculty of IAIN Walisongo Semarang.

[14] Elsiefy, Elsayed. 2013. Comparative Analysis of Qatari Islamic Banks Performance versus Conventional Banks Before, During and After the Financial Crisis.www.ijbcnet.com International Journal of Business and Commerce Vol. 3, No.3: Nov 2013 [11-41] (ISSN: 2225-2436).

[15] Elvira, Finta. 2012. Technical Efficiency and Efficiency of Banking Profitability Before and After Economic Crisis 2008 Using Non Parametric Data Envelopment Analysis (DEA) Method. Faculty of Economics and Business Diponegoro University of Semarang.

[16] Gill, James O. 2004. Fundamentals of Financial Analysis. Publisher PPM, Jakarta.

[17] Harmono. 2009. Financial Management. PT. Bumi Aksara, Jakarta.

[18] Hidayat, Sutan Emir and Muhamad Abduh. 2012. Does Financial Crisis Give Impacts on Bahrain Islamic Banking Performance? A Panel Regression Analysis. www.ccsenet.org/ijef International Journal of Economics and Finance Vol. 4, No. 7; July 2012.

[19] Indriantoro, Nur and Bambang Supomo, 2009. Business Research Methodology for Accounting and Management. BPFE, Yogyakarta.

[20] Ismail, Abdul Ghafar. 2010. Money, Islamic Banks and The Real Economy. Singapore: Cengange Learning Asia Pte Ltd.

[21] Jumingan. 2009. Financial Statement Analysis. Jakarta: PT. Earth Script.

[22] Cashmere. 2010. Banks and Other Financial Institutions. PT. RajaGrafindo, Jakarta.

[23] Cashmere. 2007. Banking Management. PT. Raja Grafindo Persada, Jakarta.

[24] Kuncoro, Mudrajad and Suhardjono. 2002. Banking Management: Theory and Applications. First edition. Yogyakarta: BPFE.

[25] Kumar, Rakesh and DR. Bimal Anjum. 2014. Performance Of Indian Banks In And After Financial Crisis - A Comparative Study Of Selected Banks. GALAXY International Interdisciplinary Research Journal ISSN 2347-6915 GIIRJ, Vol.2 (3), March (2014).

[26] Kusmargiani, Ida Savitri. 2006. Operational Efficiency Analysis And Profitability Efficiency On Merged Bank And Acquisition In Indonesia. Unedicated Theses. Diponegoro University. Semarang.

[27] Lilies, Hasanah. 2011. Comparative Analysis of Financial Performance of Syariah Business Unit Based on Liquidity, Solvency and Rentability Aspect Before and After Global Crisis 2008. Thesis S2 of Middle East and Islamic Studies Program UI.

[28] Lukman, Dendawijaya. 2003. Banking Management. Ghalia Indonesia. Jakarta.

[29] Marpaung, Sinta Fitri. 2011. Differences in Syariah Banking Financial Performance Before and After Global Financial Crisis. Faculty of Economics, University of North Sumatra.

[30] Martono, 2002, Banks & Other Financial Institutions. Eonisia Publisher Faculty of Economics UI Yogyakarta.

[31] Prasetya, Dimas Nurdy and Mutmainah, Siti. 2011. Intellectual Capital Influence Analysis Against Islamic Banking Syari'ah Islamic Index Performance Index in Indonesia. Journal of Management and Accounting, Vol. 12, No. 1.

[32] Pratikto, Heri and Iis Sugianto. 2011. Syariah Bank Efficiency Efficiency Before and After Global Crisis Based on Envelopment Analysis Data. Faculty of Economics, State University of Malang.

[33] Purna, Ibn. 2009. Indonesia's 2008 Central Economic Global Financial Crisis.

[34] Riyanto, Bambang. 2008. Fundamentals of Company Spending. BPFE,Yogyakarta.

[35] Riyadi, Selamet. 2006. Banking Assets And Liability Management (Third Edition). Jakarta: Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia.

[36] Rosyadi, Ibn Fallah. 2004. Comparative Analysis of Syariah Bank Performance by Conventional Bank Based on Financial Ratios (Case Study: BMI and 7 Conventional Commercial Banks). Thesis S2 Islamic Economics and Finance PSKTTI-UI.

[37] Siamat, Dahlan. 2004. Management of Financial Institutions. Faculty of Economics, University of Indonesia, Jakarta.

[38] Sugiyarso and Winarni. 2006. Financial Management. Publisher Media Pressindo, Yogyakarta.

[39] Sutawijaya, Adnan and Etty Puji Lestari. 2009. "Efficiency of Indonesian Banking Techniques Post Economic Crisis, An Empirical Study of Application of DEA Model". Journal of Economics, Vol. 1.

[40] Tondowidjojo, Fenny & Anna Purwaningsih. 2007. Benefits of Changing Financial Ratios in Predicting Profit Change: Empirical Study on Banking Companies Listed In Jakarta Stock Exchange.Modes Journal of Economics and Business, Vol.19 (2): 144-156.

[41] Law of the Republic of Indonesia No. 3 TH. 2004. About the amendment of Act no. 23 of 1999 concerning Bank Indonesia.

[42] Law of the Republic of Indonesia No. 24 TH. 2004. About Deposit Insurance Institution and Banking.

[43] Winarso, Beni Suhendra. 2008. "Comparison of Syariah Bank Financial Performance Before and During Economic Crisis: Camel Method Approach". In the LOGOS Journal, Volume 6 No.1. Page 20-36. Yogyakarta: Ahmad Dahlan University.www.bi.go.id.

[44] Yulianto, Agung. 2011. Comparative Financial Performance Analysis of Conventional Banking With Syariah Banking Before and During Global Financial Crisis of 2006-2009. Faculty of Economics, State University of Semarang.