TIPE PEMISAHAN DAN PENGARUHNYA TERHADAP LABA PADA BANK UMUM SYARIAH HASIL PEMISAHAN

Abstract

The Islamic banking spin-off according to the Act No. 21 years 2008 can take two spin-off’s type such asspinoff that using acquisition, convert, merger and spinoff; and; pure spinoff.The aim of this research is to analyze if there is a difference between the spinoff’s type and profit at spinoff’s bank. This research is using panel regression with random effect. The result shows there is no difference between type of spinoff and operational profit at spinoffs bank. This result implies that the spinoff type is decided according the business strategy that are going to choose by the parent’s bank. There are a lot of factors that are going to be considered to choose the spinoff’s type for separate the Islamic business unit from its parent’s bank.