CAR, NPF, FDR, dan BOPO Terhadap Profitabilitas Bank Umum Syariah
DOI:
https://doi.org/10.51903/kompak.v15i2.809Keywords:
CAR, NPF, FDR, BOPO, ProfitabilityAbstract
This research aims to analyze the effect of Capital Adequacy Ratio (CAR), Non-Performing Finance (NPF), Financing to Deposit Ratio (FDR) and Operating Cost of Operating Income (BOPO) on the Profitability of Islamic Commercial Banks in Indonesia. Sampling in this study used a purposive sampling method with data collection techniques, documentation studies and library research. The number of samples used as many as 12 Islamic Commercial Banks in Indonesia. The data obtained were analyzed using multiple linear regression analysis using Eviews 10 software and Microsoft Excel 365. The results of this research indicate that the CAR has an insignificant positive effect on Profitability, NPF has a significant negative effect on Profitability, FDR has an insignificant negative effect on Profitability, and (BOPO) has a significant negative effect on profitability.
References
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[23] Alnajjar, Adel Z. A. & Othman. 2021. The Impact of Capital Adequacy Ratio (CAR) on Islamic Banks Performance in Selected MENA Countries. International Journal of Business Ethics and Governance (IJBEG). 2021; 4(2): 116-113.
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[2] Muhammad Fikry Aransyah. The Study of The Bank Syariah Indonesia Merger Based on the SWOT Analysis. Jurnal MD. 2021; 7(2): 197-223.
[3] Riyadi, Slamet dan Yulianto Agung. Pengaruh Pembiayaan bagi Hasil, Pembiayaan Jual Beli, Financing to Deposit Ratio (FDR) dan Non-Performing Financing (NPF) terhadap Profitabilitas Bank Umum Syariah di Indonesia. Accounting Analysis Journal. 2014; 12(1): 13-24.
[4] Moin A. Merger, Akuisisi, dan Divestasi. Yogyakarta: Ekonista. 2010.
[5] Kuncoro, Ridwan. Cara Menggunakan dan Memakai Path Analysis (Analisis Jalur). Cetakan Ke-6. Bandung: Alfabeta. 2014.
[6] Ghozali. Aplikasi Analisis Multivariate: Dengan Program IBM SPSS 26. Semarang: Badan Penerbit Universitas Diponegoro. 2021.
[7] Surat Edaran Otoritas Jasa Keuangan No.10/SEOJK.03/2014. Perihal Penilaian Tingkat Kesehatan Bank Umum Syariah dan Unit Usaha Syariah.
[8] Ghozali. Aplikasi Analisis Multivariat dan Ekonometrika: Teori, Konsep, dan Aplikasi dengan EViews. Semarang: Badan Penerbit Universitas Diponegoro. 2017.
[9] Sugiyono. Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta. 2017.
[10] Dendawijaya. Manajemen Perbankan. Cetakan Pertama. Jakarta: Ghalia Indonesia. 2015.
[11] Ikatan Bankir Indonesia. Manajemen Kesehatan Bank Berbasis Risiko. Jakarta: PT. Gramedia Pustaka Utama. 2016.
[12] Aninda Aniatun, Diansyah. Pengaruh CAR, NPF, FDR, dan BOPO terhadap Profitabilitas pada Bank Umum Syariah. Jurnal Unimed. Jakarta: Universitas 17 Agustus 1945. 2019; 8(4): 10-22.
[13] Rizal Fitra, Azidni Rofiqo. 2020. Determinants of Sharia banking Profitability: Empirical Studies in Indonesia 2011-2020. Journal of Islamuc Economic and Business. 2020; 3(1): 137-161.
[14] Rahmawati, Ula Aulia, Mohammad Balafif, Susi Tri Wahyuni. Analisis Pengaruh CAR, NPF, FDR, BOPO, dan NOM terhadap Kinerja Keuangan (ROA) pada Bank Umum Syariah Periode 2016-2019. Jurnal FEB Ubhara Surabaya. 2021; 2(1): 93-106.
[15] Almazari, Ahmad Aref. Impact of Internal Factors on Profitability: Comparative Study between Saudi Arabia and Jordan. Journal of Applied Finance & Banking. 2014; 4(1): 125-140.
[16] Javaid, Saima, Alalawi. Performance and Profitability of Islamic Banks in Saudi Arabia: An Empirical Analysis. Journal Asian Economic and Financial Review. 2017; 8(1): 38-51.
[17] Sintiya. Analisis Pengaruh BOPO, FDR Dan CAR Terhadap Profitabilitas Bank Umum Syariah Periode 2012-2016 (Studi Kasus pada Bank Umum Syariah di Indonesia Periode 2012-2016). Thesis. Salatiga: Institut Agama Islam Negeri Salatiga. 2018.
[18] Winarwati, Maulydina, Lucia Ari Diyani. Pengujian CAR, NPF, FDR, dan BOPO terhadap Profitabilitas pada Bank Umum Syariah. Jurnal Mahasiswa Bina Insani. 2019; 4(1): 69-80.
[19] Wahyudi. Analisis Pengaruh CAR, NPF, FDR, BOPO dan Inflasi terhadap Profitabilitas Perbankan Syariah di Indonesia: Studi Masa Pandemi Covid-19. Jurnal UIN Walisongo Semarang. 2020: 12(1): 13-24.
[20] Aulia R, Mohammad Balafif, Susi Tri Wahyuni. Analisis Pengaruh CAR, NPF, FDR, BOPO, dan NOM terhadap Kinerja Keuangan (ROA) pada Bank Umum Syariah Periode 2016-2019. Jurnal FEB Ubhara Surabaya. 2021; 2(1): 93-106.
[21] Wahyudi, Rofiul, dkk. Determinants of Profitability in Indonesian Islamic Banking: Case Study in the COVID-19 Period. Integrated Journal of Bussiness and Economics. 2021: 5(1): 37-46.
[22] Biasmara H A, & Srijayanti. Mengukur Kinerja Pra Merger Tiga Bank Umum Syariah dan Pengaruhnya Terhadap Return On Asset. Jurnal Akuntansi dan Keuangan. 2021; 8(1): 70-78.
[23] Alnajjar, Adel Z. A. & Othman. 2021. The Impact of Capital Adequacy Ratio (CAR) on Islamic Banks Performance in Selected MENA Countries. International Journal of Business Ethics and Governance (IJBEG). 2021; 4(2): 116-113.
[24] Sumarlin. Analisis Pengaruh Inflasi, CAR, FDR, BOPO, dan NPF terhadap Profitabilitas Perbankan Syariah. Jurnal UIN Alauddin Makassar. 2016; 6(2):296-313. Makassar: UIN Alauddin.
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Published
2023-01-09
How to Cite
Ellina Monica Septiani, & Listyorini Wahyu Widati. (2023). CAR, NPF, FDR, dan BOPO Terhadap Profitabilitas Bank Umum Syariah . Kompak :Jurnal Ilmiah Komputerisasi Akuntansi , 15(2), 527–539. https://doi.org/10.51903/kompak.v15i2.809
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