Abstract

      Bank is an intermediary institutions that play a role in the economy in order to grow and develop. Observing a bank can be done in fundamental, technical and other alternatives continues to grow, which is very useful observations to determine whether a bank is healthy or not. This is necessary, because it is through the banks can be collected funds from the public in various forms of deposits. Furthermore, the funds collected from the banks can be channeled back in the form of loans. Related to that, the banks should always improve its financial performance from year to year so that the public trust in general and investors in particular will increase. The increase in financial performance of banks reflects a healthy bank. Therefore, this study was conducted to determine the soundness of Islamic banks using ratio analysis ANGELS. This study uses the entire company in the Islamic banking Islamic Banks (BUS) 2011-2013 a total of 11 Islamic banks with a total of 3 years are 33 Islamic banks. The analytical tool used in this research is multiple linear regression analysis using SPSS version 21. The results showed that the overall ratio of ANGELS is able to measure the health of banks. Now these customers do not just look at the return they will get, but more than that they see the social side and the mandate given by Islamic Banks namely justice, honesty, optimum service, transparency and partnership. These conditions encourage Islamic Banks registered in Bank Indonesia has the financial performance in the ranking of 2. That is, the Commercial Bank's financial performance continues to increase from year to year.

Keywords: ANGELS, the health of banks, Islamic banking, syariah bank unum, multiple linear regression.