Purpose

This paper aims to investigate whether Syariah banks are more financially stable than non-Syariah banks and check the differential impact of explanatory variables in financial health and efficiency in the context of Indonesia.

Design/methodology/approach

By using unbalanced panel data from Bankfocus over the period 2011–2018, regression analysis is performed with two response variables representing financial health, ZSCORE for return on average assets, liquid asset to deposit and short-term funding ratio. A number of control variables are used as tools to confirm the hypotheses. To check the robustness of the findings, a model with different specifications has been used.

Findings

The results indicate that while Syariah banks present higher insolvency risk (less health) for long-term activity, the opposite is true for short-term activity. Other findings show that Syariah and non-Syariah banks contribute differently to the national system of financial stability owing to varying influential factors on the bank’s health.

Originality/value

This paper presents a comparative analysis between the financial stability of Syariah banks and that of non-Syariah banks in Indonesia by building an empirical framework that allows the author to examine the differential effects of each underlying feature on financial stability in Syariah and non-Syariah banks.

中文翻译：

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回教银行和非回教银行的财务状况：比较分析

目的

本文旨在调查回教银行是否比非回教银行在财务上更稳定，并在印度尼西亚的背景下检查解释变量对财务健康和效率的不同影响。

设计/方法/方法

通过使用 Bankfocus 2011-2018 年期间的非平衡面板数据，使用两个代表财务健康状况的响应变量进行回归分析，ZSCORE 代表平均资产回报率、流动资产与存款比率和短期融资比率。许多控制变量被用作确认假设的工具。为了检查结果的稳健性，使用了具有不同规格的模型。

发现

结果表明，虽然伊斯兰银行的长期活动存在更高的破产风险（健康状况较差），但短期活动的情况恰恰相反。其他调查结果表明，由于对银行健康的影响因素不同，回教银行和非回教银行对国家金融稳定体系的贡献不同。

原创性/价值

本文通过构建一个实证框架，对印度尼西亚伊斯兰教银行和非伊斯兰教银行的金融稳定性进行了比较分析，该框架使作者能够检查每个基本特征对伊斯兰教银行和非伊斯兰教银行金融稳定性的不同影响.