Skip to main navigation menu Skip to main content Skip to site footer
Academia Open

Business and Economics

Vol 9 No 2 (2024): December

Spin-Off Impact on Islamic Banking Performance: A Comparative Analysis
Dampak Spin-Off terhadap Kinerja Perbankan Syariah: Analisis Komparatif.



(*) Corresponding Author
DOI
https://doi.org/10.21070/acopen.9.2024.5435
Published
September 28, 2023

Abstract

This study investigates the financial performance of a prominent Islamic bank before and after a spin-off, employing a Paired Sample T-Test with SPSS 25. The dataset spans three years pre-spin-off and three years post-spin-off. The research reveals significant disparities in several financial indicators: Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), Finance to Deposit Ratio (FDR), Return On Assets (ROA), and Operational Expenses to Operational Income (BOPO). These findings shed light on the profound implications of the spin-off on the bank's financial performance, offering valuable insights for practitioners and policymakers in the Islamic banking sector.

Highlight:

  • Spin-Off Impact: Explore the effects of a corporate spin-off on Islamic bank financial performance.
  • Statistical Analysis: Utilize Paired Sample T-Test to rigorously assess pre- and post-spin-off financial data.
  • Strategic Insights: Gain valuable insights into the implications of spin-offs for the Islamic banking industry.

Keywords: Spin-Off, Islamic Banking, Financial Performance, Paired Sample T-Test, Comparative Analysis

References

  1. D. Suhendro, "Analisis Perbandingan Kinerja Keuangan Bank Umum Syariah Vs Bank Umum Konvensional Di Indonesia Dengan Menggunakan Rasio Keuangan," Masharif Al Syariah J. Ekon. Dan Perbank. Syariah, vol. 3, no. 1, 2018.
  2. E. Setyowati, "Pengaruh Kepemilikan Manajemen, Profitabilitas, Leverage, Ukuran Dewan Komisaris Dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan Manufaktur Di Bei Tahun 2011-2013 Effect," 2013.
  3. Ghozali, "Metode Penelitian," J. Chem. Inf. Model., vol. 53, no. 9, pp. 1689–1699, 2018.
  4. I. Ghozali, Aplikasi Analisis Multivariete Dengan Program Ibm Spss 23, Cetakan VI. Semarang: Badan Penerbit Universitas Diponegoro, 2016.
  5. I. Ghozali, Aplikasi Analisis Multivariate Dengan Program Ibm Spss 21 Update Pls Regresi. Semarang: Badan Penerbit Universitas Diponegoro, 2013.
  6. S. Hermawan and Amirullah, "Metode Penelitian," 2016.
  7. N. Asfiah, M. Anshori, and I. Mawardi, "Analysis Of Women Social Entrepreneurship On Micro And Small Enterprises," J. Innov. Bus. Econ., vol. 2, no. 1, pp. 1–12, 2018.
  8. Roma Prima, Rangga Putra Ananto^2, and Muhammad Rafi, "Pengaruh Struktur Modal, Profitabilitas, Ukuran Perusahaan Dan Modal Intelektual Terhadap Nilai Perusahaan Pada Indeks Lq 45 Periode 2010-2017," Akunt. Dan Manaj., vol. 13, no. 2, pp. 93–111, 2021,
  9. Sugiyono, Metode Penelitian Kuantitatif Kualitatif Dan Kombinasi (Mixed Methods). Bandung: Alfabeta, 2016.
  10. T. . Pertiwi and F. M. I. Pratama, "Pengaruh Kinerja Keuangan, Good Corporate Governance Terhadap Nilai Perusahaan Food And Beverage.," J. Manaj. Dan Kewirausahaan, vol. 2, no. 14, pp. 118–127, 2012.

Downloads

Download data is not yet available.