مقارنة الأداء المالي للبنوك التقليدية والإسلامية في المملكة العربية السعودية

The 2009-2018 period witnessed many political and economic changes in the world and
the Arab Gulf in general, and in the Kingdom of Saudi Arabia in particular. These
changes may affect the performance of the banking sector and threaten the growth and
continuity of banks. Due to the different bases of business between Islamic and
conventional banks, this study will examine the performance of Islamic and
conventional banks in the Kingdom of Saudi Arabia from 2009 to 2018. The study will
also suggest the necessary recommendations to address the weaknesses and deficiencies
related to the performance of these banks. The study sample comprises all 12 Saudi
national banks (8 conventional banks and 4 Islamic banks). The study relies on the
indicators of liquidity (cash balance ratio), profitability (return on average equity and
return on average assets), activity (percentage of resource investment and investmentdeposit
ratio), and financial solvency. The differences between the means of the
financial ratios of conventional banks and Islamic banks will be measured using
descriptive analysis (mean and standard deviation) and inferential analysis (t-test and
Levene’s test). Data analysis will be carried out using the Statistical Analysis Program
(SPSS). The findings have shown that Islamic banks have high liquidity compared to
conventional banks. Profitability indicators showed that there are no differences
between conventional banks and Islamic banks on the use of their own resources to
achieve profits in the average of study period. Both types of banks had close efficiency
in using assets to achieve profits. In addition, the activity indicators showed that the
conventional banks employ their resources better than Islamic banks, while both types
of banks are approximately similar in investment-deposit ratio. Moreover, both
conventional banks and Islamic banks have an acceptable solvency. The study
concluded with a set of recommendations including that Islamic banks must beware that
the liquidity does not reach the level of excess liquidity. Islamic banks must work
towards increasing cooperation, coordination, and integration between banks at the
local and international levels, as well as develop an Islamic financial market and
innovate Islamic financial tools. In addition, it is recommended for Islamic banks to
amalgamate to form an ideal size of an Islamic bank to be a role model. More attention
must be given to developing and improving Islamic banks system and introducing new
and diversified investment methods. Finally, it is recommended to establish training
institutions to educate bank employees and consequently avoid a shortage of experts in
the field of banking in the future.