• Firman Aditya Narotama University
  • Achmad Muchayan Narotama University
  • Rizal Bahaswan Narotama University
  • Sulistyani Eka Lestari Universitas Sunan Bonang Tuban
  • Che Zalina bt Zulkifli Universiti Pendidikan Sultan Idris Malaysia


This research is comparative in nature, namely a test whose purpose is to find out whether or not there are differences in the condition of the object being measured and used as the subject of analysis in the application of the independent sample t-test. The aim is to discuss and prove the use of statistical tools in testing the financial performance of a bank that can be used as an alternative empirical decision-making tool. In this study, only literature review and examples of the application of analysis on financial performance are illustrated, where the independent sample t-test analysis used only includes financial performance data on two types of banks, namely national private banks and state banks. Measures of bank financial performance are based on ROA, CAR, NIM, LDR, and NPL. Because it is illustrative and just an example, in this descriptive study using a comparative test method or a different test of financial performance between national private banks and state banks that have been listed on the stock exchange in Indonesia in 2017, 2018, and 2019. Several research results whose scope is to examine differences bank performance is used as the basis for the existence of the application of the test in the field of financial scope partially, namely between one study and another research that is not interconnected and random. Based on the results of the independent sample t-test that has been carried out, the interpretation that we can get from the financial performance of state-owned banks and the financial performance of national private banks is that there is no significant difference, this is because in the process of reporting ROA, CAR, NIM, LDR and NPL between banks National private sector and state banks are regulated using the same regulations by Bank Indonesia. So, if there is a statement stating that the state bank's financial performance is better than the national private bank, it cannot be justified. So that in the future the use of independent sample t-test can be accepted for accuracy when used to test or indicate differences in bank financial performance through any aspect, as long as the field is related to financial performance. So that this statistical test tool can be justified as a decision-making tool in the test.


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