Analisis Perbandingan Kinerja Keuangan Bank Syariah Mandiri dan Bank Negara Indonesia Syariah Sebelum Merger

Financial performance is an analysis carried out to see the extent to which a company has implemented financial implementation rules properly.This research to compare the financial perfomance of independent islamic banks and indonesian islamic state banks. Descriptive research with quantitative approach was used in this research by employing purposive sampling as a sampling methods. The data collection techniques used was documentation method toward the process secondary data collection in the form of quarterly financial reports during the period 2015 to 2019. this research method uses coparative research. There are financial performace differeance independent islamic banks and indonesian islamic state banks from likuidity which is proxied Financing to Deposit Ratio(FDR), quality of earning assets which is proxied Non Performing Financing (NPF), efficiency which is proxied operational cost to operating income (BOPO), and profitabiliy which is proxied Return On Asset(ROA) Based on the average of indonesian state banks sharia is better than independent islamic banks. The data analysis technique used is the independent sample t-test. Keyword : Profitability (ROA), Likuiditiy (FDR), Efficiency (BOPO), quality of earning assets (NPF)