ABSTRACT
Banking makes an important contribution to the economy in Indonesia. For this reason, it is necessary to have effective guidance and supervision from banking institutions in achieving national development goals, so that banking institutions in Indonesia are able to function efficiently, soundly, fairly, and are able to protect raised public funds,.as well as being able to channel the community funds properly. This study aims to determine the performance comparison of Conventional Banks and Islamic Commercial Banks listed on the Indonesia Stock Exchange (IDX) by conducting different tests on financial ratios based on CAMEL aspects, which include aspects of Capital, Asset Quality, Management, Earnings and Liquidity. The ratios used are CAR, PPAP, KAP, NPM, ROA, BOPO, and LDR/FDR ratios. The research method is quantitative approach and uses secondary data sourced from the annual reports of Conventional Banks and Islamic Commercial Banks from 2017–2021. The research sample is a saturated sample with the census method. The total sample is 46 banks, consisting of 42 conventional banks and 4 Islamic commercial banks. The results showed that there was a significant difference in the CAR ratio and there was no significant difference between the PPAP, KAP, NPM, ROA, BOPO and LDR/FDR ratios of Conventional Banks and Islamic Commercial Banks. Conventional Banks have better performance than Islamic Commercial Banks on KAP, BOPO, LDR/FDR ratios, while Islamic Commercial Banks have better performance on CAR, PPAP, NPM, ROA ratios.
