ANALISIS KINERJA BANK DEVISA DAN BANK NON DEVISA DI INDONESIA

Financial performance is an important thing that must be reached by every company including a banking, because financial performance is the mirror of company ability in managing and allocating its sources. Foreign Exchange Bank is a bank which in its activities able to make a transaction in foreign currency, whether in the collection or distribution of fund, and in giving financial services. Therefore, Foreign Exchange Bank is able to serve directly transaction in international scale. Meanwhile Non Foreign Exchange Bank is a bank that has not receive permission yet to perform transaction as Foreign Exchange Bank, therefore it can not perform transaction as Foreign Exchange Bank. In Indonesian Bank Financial Map Year 1997-1999, in general, Non Foreign Exchange Bank performance is not as good as other bank group. Based on that statement, the purpose of this research is finding out the difference of financial performance of Foreign Exchange Bank and Non Foreign Exchange Bank in Indonesia. Data that being used in this research is secondary data from yearly financial report of 16 Foreign Exchange Bank and 6 Non Foreign Exchange Bank, with monitoring period from 2006 until 2010. Statistic analysis that being used is independent sample t test and mann whitney test. Based on the result of the analysis, it can be concluded that there is significant difference between financial performance of Foreign Exchange Bank and Non Foreign Exchange Bank that measured from Non Performing Loan (NPL), Loan to Deposit Ratio (LDR) and Operational Income Operational Weight (BOPO). Meanwhile when financial performace is measured from Capital Adequacy Ratio (CAR), Return On Asset (ROA), Return On Equity (ROE), Net Interest Margin (NIM) and Productive Assets Underwritten Elimination (PPAP), it can be concluded that there is no significant difference between financial performance of Foreign Exchange Bank and Non Foreign Exchange Bank. Key words: CAR, NPL, ROA, ROE, BOPO, NIM, PPAP, LD