Comparative Analysis of Islamicity Performance Index in ASEAN Islamic Banks in 2011-2016 Period (A Case Study on Indonesia, Malaysia, Brunei Darussalam, and Thailand)

The aim of this study is to discover whether there are differences in Islamic Banking in ASEAN period 2011-2016. This study used quantitative approach with purposive sampling as the sampling method. sample used in this study were Islamic banks in Indonesia, Malaysia, Brunei Darussalam, and Thailand, and then carried out the analysis of difference tests using ANOVA and Kruskal Wallis test. The variables used in financial performance assessment are PSR, ZPR, EDR, IIR, Isir. This study used secondary data gathered from financial report data for the 2011-2016 period. The results reveal that there are difference of Islamicity Performance Index among Islamic banks in terms of PSR, ZPR, EDR, IIR, IsIR.