Pembimbing : Zainal Arifin

Abstrak
The capital market plays a major role for a country's economy because it performs two functions at once: economic and financial. The capital market is said to have an economic function because the market provides facilities or vehicles that bring together two interests, namely those who have excess funds (investors) and those who need funds (issuers). Banking has a very important role in advancing the country's economy, because banks have the main function of raising funds from the public and channeling it back to the public in the form of credit and other products. This study aims to analyze the comparative financial performance of conventional commercial banks with Islamic commercial banks.

This study uses secondary data from 10 samples of financial statements of banking companies and sampling using purposive sampling techniques. The classic assumption tests in this study include tests of normality, multicollinearity, and heterokedasticity tests. Data analysis using multiple linear regression analysis, t test, f test, and the coefficient of determination test. Data analysis using eviews 9.

The results showed that partially (t test) conventional and sharia NPL variables did not have any significant and significant differences. In conventional CAR and sharia variables, there is no difference and significant. The ROA variable does not have a significant difference. In banks on the Indonesia Stock Exchange (IDX), the results of simultaneous research (f test) show CAR, NPL and ROA have significant and significant influence on the performance of conventional banking and Islamic banking companies.

Keywords: Financial Performance, NPL, CAR, ROA.