Factors Determining Profitability Of Islamic Bank Empisire Study In Indonesia’s Sharia Banking
DOI:
https://doi.org/10.35335/ijafibs.v9i3.5Keywords:
Capital Adequacy Ratio (CAR), Non Performing Finance (NPF), Financing To Deposit Ratio (FDR), Return On Assets (ROA)Abstract
This research was conducted to examine the effect of variable Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), Operating Expenses Operating Income (BOPO), and Financing to Deposit Ratio (FDR) of Profitability (ROA). Profitability is used to measure the effectiveness of management based on results generated from the loan repayment and investment. The ratio is important for the bank's profitability is Return On Assets (ROA). Financial ratios that affect the ROA is the CAR, NPF, BOPO, and FDR. The sampling technique used was purposive sampling with the criteria of Islamic commercial bank serving the financial statements of the period December 2006-September 2010. The analysis technique used is the classical assumption of the analysis, multiple regression analysis and hypothesis test with a level of significance of 5%. The results of the research simultaneously (test F) states that the CAR, NPF, BOPO, and FDR jointly affect the profitability (ROA) of banks. While the results show that the correlation coefficient between profitability (ROA) of banks with 4 independent variables of 73.9%. And the result of research partially (t) states that the variable CAR and FDR did not have a significant positive effect on profitability (ROA) of banks. And variable BOPO NPF and significant negative effect on profitability (ROA) of banks.
References
Agistiara, Yusti, 2011. Analisis Faktor-Faktor yang Mempengaruhi Profitabilitas Perbankan Go Publik (Studi Kasus Bank Go Publik Periode Tahun 2005- 2009),Skripsi, Universitas Diponegoro : Semarang.
Dendawijaya, Lukman, 2005. Manajemen Perbankan, Edisi Kedua, Cetakan Pertama,Ghalia Indonesia, Bogor.
Dody, Yoga Prasetyo Santoro, 2011. Analisis Pengaruh Beberapa Rasio Keuangan Terhadap Kinerja Profitabilitas Bank Umum Syariah di Indonesia Periode 2006-2009. Skripsi, UPN : Jatim.
Erlina, 2008. Metodologi Penelitian Bisnis: Untuk Akuntansi dan Manajemen, Edisi Pertama, USU Press, Medan.
Ghozali, Imam, 2005. Aplikasi Analisis Multivariate dengan Program SPSS, Edisi Ketiga, Badan Penerbit Universitas Diponegoro, Semarang.
Ikatan Akuntan Indonesia, 2002. Kerangka Dasar Penyusunan dan Penyajian Laporan Keuangan Bank Syariah, Salemba Empat, Jakarta.
Ikhwanisita, 2011. Pengaruh Rasio Keuangan Terhadap Tingkat Profitabilitas Bank Syariah Mandiri, Skripsi, Universitas Sumatera Utara : Medan.
Muhammad, 2005. Manajemen Dana Bank Syariah, Edisi Pertama, Cetakan Kedua,Ekonisia, Yogyakarta.
Rahim, Rida dan Yuma Irpa. 2008. “Analisa Efisiensi Operasional terhadap Profitabilitas pada Bank Umum Syariah dan Unit Syariah (Studi Kasus BSM dan BNI Syariah)”. Jurnal Bisnis & Manajemen, Vol 4, No 3, 2008.
Rivai, Veithzal dan Arviyan Arifin, 2010. Islamic Banking: Sebuah Teori, Konsep, dan Aplikasi, Bumi Aksara, Jakarta.
S. Munawir, 2002. Akuntansi Keuangan dan Manajemen, Edisi Revisi, BPFE, Yogyakarta.
Syafi’i Antonio, Muhammad, 2001. Bank Syariah: Dari teori ke Praktik, Gema Insani, Jakarta.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2021 International Journal of Applied Finance and Business Studies

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.