Umur dan Kinerja Perusahaan: Studi Empiris Perbankan Syariah di Indonesia
DOI:
https://doi.org/10.12695/jmt.2014.13.2.4Abstract
Abstrak
Penelitian ini bertujuan untuk menganalisis pengaruh umur perusahaan terhadap kinerja perbankan syariah di Indonesia. Untuk membandingkan antara pengaruh umur terhadap kinerja Bank Umum Syariah (BUS) yang berasal dari Unit Usaha Syariah (UUS) dan BUS hasil konversi, pada penelitian ini dianalisis pengaruh pengalaman BUS sebagai UUS terhadap kinerja BUS. Penelitian ini menggunakan data statistik perbankan syariah di Indonesia, untuk periode 1999-2011, dengan ukuran kinerja BUS berupa rasio keuangan: profitabilitas, likuiditas dan efesiensi. Untuk menganalisis pengaruh umur terhadap kinerja BUS, digunakan model regresi data panel. Hasil penelitian menunjukkan bahwa terdapat pengaruh yang signifikan antara umur perusahaan dan kinerja BUS, namun tidak menunjukan pengaruh signifikan antara pengalaman sebelumnya sebagai UUS terhadap kinerja Bank Umum Syariah (BUS) setelah spin-off.
Kata Kunci: Pengalaman, Bank Umum Syariah, Kinerja, ROA, ROE
Abstract
The purpose of this study was to analyze the effect of firm age on the performance of Islamic Banks ( BUS ) in Indonesia. To compare the effect of firm age on performance of BUS derived from UUS and BUS resulted from conversion, we analyzed the influence of experience as UUS on BUS performance. This study used statistical data of Islamic banking in Indonesia, for the period 1999-2011, with a performance measure of BUS in the form of financial ratios: profitability, liquidity and effeciency. To analyze the influence of firm age and experience to BUS performance, we use panel data regression model . The results showed that there is a significant relationship between firm age and performance of Islamic Banks, however, it did not show a significant relationship between prior experience as Islamic Business Unit (IBU) on the performance of Islamic Banks (IB ) after spin-off .
Key Words: Experience, Islamic Bank, Performance, ROA, ROE
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