This research aimed to know the differences of financial performance reviewed by
financing ratio (solvability), remunerativeness ratio, efficiency ratio, liquidity ratio, and active
productive quality ratio between syariah banking and conventional banking. Information used to
measure finance performance of bank was annual report of Indonesian banking from 2009-2011.
The population used in this research was all of bank in Indonesian. Based on sampling
criteria, there were two sampling research group, those were 4 syariah bank and 15
conventional bank.
Testing result showed that there were differences of financial performance between
syariah banking and conventional banking reviewed by financing ratio (solvability), efficiency
ratio, and liquidity ratio. There was no differences of financial performance between syariah
banking and conventional banking reviewed by remunerativeness ratio and active productive
quality ratio.