Nowadays, the expanding of banking system is so fast, there some systems
that can be an option for people to choose beside the conversional banking
system. One of the systems that have expanded so rapidly is Islamic banking. The
Sharia banking practices was started in Indonesia based on Banking Act No. 7
May 1992. This Act provides Islamic banks freedom to develop their- own
strategy to generate income, either in the form of profit sharing or through the
interest. This research replicated previous study which is conducted by Bintawim
Samar Saud S (2011) who investigated a paper with title “Performance analysis of
Islamic banking: Some evidence from Saudi Arabian banking sector”.
From the result of some test that have been done , we can get that data that
used in this research have no problem with some basic test like normality,
autocorrelation, multicollinearity and heretoscedasticity. For the main test which
is the regression test by each model of dependent variable , the result that got it
are there some of independent variable that have a significant impact to the each
of dependent variable. The study on Indonesian islamic banks gives a different
image of financial intermediation. Even though there is some variation in Islamic
and conventional banking activities, profitability terms are still similar.