Academia Open
Vol 9 No 2 (2024): December
Business and Economics

Spin-Off Impact on Islamic Banking Performance: A Comparative Analysis
Dampak Spin-Off terhadap Kinerja Perbankan Syariah: Analisis Komparatif.


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  • Andrian Prawira Yudha*,
  • Imelda Dian Rahmawati
Andrian Prawira Yudha
Universitas Muhammadiyah Sidoarjo, Indonesia *
Imelda Dian Rahmawati
Universitas Muhammadiyah Sidoarjo, Indonesia

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/acopen.9.2024.5435
Published September 28, 2023
Keywords
  • Spin-Off,
  • Islamic Banking,
  • Financial Performance,
  • Paired Sample T-Test,
  • Comparative Analysis
How to Cite
Yudha, A. P., & Rahmawati, I. D. (2023). Spin-Off Impact on Islamic Banking Performance: A Comparative Analysis. Academia Open, 9(2), 10.21070/acopen.9.2024.5435. https://doi.org/10.21070/acopen.9.2024.5435

Copyright (c) 2023 Andrian Prawira Yudha

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

This study investigates the financial performance of a prominent Islamic bank before and after a spin-off, employing a Paired Sample T-Test with SPSS 25. The dataset spans three years pre-spin-off and three years post-spin-off. The research reveals significant disparities in several financial indicators: Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), Finance to Deposit Ratio (FDR), Return On Assets (ROA), and Operational Expenses to Operational Income (BOPO). These findings shed light on the profound implications of the spin-off on the bank's financial performance, offering valuable insights for practitioners and policymakers in the Islamic banking sector.

Highlight:

  • Spin-Off Impact: Explore the effects of a corporate spin-off on Islamic bank financial performance.
  • Statistical Analysis: Utilize Paired Sample T-Test to rigorously assess pre- and post-spin-off financial data.
  • Strategic Insights: Gain valuable insights into the implications of spin-offs for the Islamic banking industry.

Keywords: Spin-Off, Islamic Banking, Financial Performance, Paired Sample T-Test, Comparative Analysis

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