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Abstraksi

Banyaknya bank yang ada di Indonesia, membuat industri perbankanmenjadi industri dengan persaingan yang ketat. Penelitian ini dilakukan untuk

mengetahui apakah pelaporan keuangan pada Bank Umum Milik Negara dan

Bank Umum Milik Swasta Nasional telah sesuai dengan Pedoman Akuntansi

Perbankan Indonesia PAPI!, untuk membandingkan kinerja keuangan Bank

Umum Milik Negara dan bank Bank Umum Swasta Nasional dilihat dari sisi

"AM#$ Capital, Asset Quality, Earning, dan Liquidity!, untuk mengetahui

apakah terdapat perbedaan kinerja antara Bank Umum Milik Negara dan bank

Bank Umum Swasta Nasional dilihat dari kelima aspek tersebut, dan untuk

mengetahui bank manakah yang memiliki kinerja lebih baik dilihat dari sisi

"AM#$.

%erdapat & Bank Umum Milik Negara dan & bank Bank Umum SwastaNasional yang dijadikan sampel penelitian. %eknik pengambilan sampel yang

digunakan adalah purposive judgement sampling berdasarkan penilaian peneliti

bahwa objek yang dijadikan sampel adalah objek yang paling baik dan sesuai

dengan tujuan penelitian. Paired Sample T test Uji Sampel Berpasangan!

digunakan sebagai teknik analisis untuk mengetahui apakah terdapat perbedaan

kinerja antara Bank Umum Milik Negaradan bank Bank Umum Swasta Nasional.

'asil penelitian menunjukan bahwa perbedaan kinerja hanya terdapat pada

sisi permodalan. Bank Umum Milik Negara lebih baik kinerjanya ditinjau dari sisi

Capital Adequacy Ratio "A(!, Non Perorming Loan !NPL", dan Return #n

Asset ()A! sementara Bank Umum Swasta Nasional lebih baik dari sisi Net

$nterest %arginNIM! danLoan to &eposit Ratio $*(!.

Kata kunci: Bank Umum Milik Negara, Bank Bank Umum Swasta Nasional,

"AM#$S Capital, Asset Quality, Earning, Liquidity, dan

Sensitivity to %ar'et Ris'!, Capital Adequacy Ratio "A(!, Non

Perorming Loan !NPL", Net $nterest %argin NIM!, Return #n

Asset ()A!, danLoan to &eposit Ratio $*(!.

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Abstract

T(e great num)er o )an's in $ndonesia ma'es )an'ing industry )ecomescompetitive* T(is researc( is perormed to 'no+ +(et(er t(e inancial report o

state o+ned )an' and private o+ned )an' (ave )een appropriate +it( $ndonesian

an'ing Accounting -uidance !PAP$", to compare t(e inancial perormance o

state o+ned )an' and private o+ned )an' as seen on CA%EL !Capital, Asset

Quality, Earning, and Liquidity", to 'no+ +(et(er t(ere is perormance dierence

as seen on t(ose aspects, and to 'no+ +(ic( )an' (as )etter perormance*

T(ere are t(ree state o+ned )an's and t(ree private o+ned )an's +(ic(

are used as samples in t(is researc(* Sampling tec(nique employed in t(is

researc( is purposive judgement sampling )ased on researc(er.s judgment t(at

t(e o)ject is t(e )est and most suita)le o)ject to )e made as researc( o)ject t(at

+ill it in t(e researc(.s purpose* Paired Sample T test is used as analysistec(nique to 'no+ +(et(er t(ere is dierence in t(e inancial perormance o state

and private )an' as in CA%ELS aspect*

T(e statistical result o t(is researc( s(o+s t(at as seen rom eac(

component, t(ere is dierence in capital point o vie+ +(ile ot(er aspects (ave no

dierence* $t can )e concluded t(at state o+ned )an's (ave )etter Capital

Adequacy Ratio !CAR", Non Perorming Loan !NPL", Return #n Asset !R#A"

+(ile private o+ned )an's (ave )etter Net $nterest %argin !N$%" and Loan to

&eposit Ratio !L&R"*

Keywords/ State #+ned an', Private #+ned an', CA%ELS !Capital, Asset

Quality, Earning, Liquidity, and Sensitivity to %ar'et Ris'", Capital

Adequacy Ratio !CAR", Non Perorming Loan !NPL", Net $nterest

%argin !N$%", Return #n Asset !R#A", and Loan to &eposit Ratio

!L&R"

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