Pengaruh CAR, FDR, NPF, Dan BOPO Terhadap Profitabilitas Perbankan Syariah

Authors

  • Retno Puji Astuti Universitas Mercu Buana, Indonesia

DOI:

https://doi.org/10.29040/jiei.v8i3.6100

Keywords:

CAR, FDR, NPF, BOPO, ROA

Abstract

The study aims to analyze the financial performance of sharia commercial bank during 2018-2021 using return on assets (ROA) approach. Measuring by capital adequacy ratio, financing deposit ratio, non-performing financing and operational efficiency ratio. Data analysis used quantitative descriptive method. Purposive sampling selected for this study were that the total sample of 7 (seven) Islamic banks and considered related to data, period, registered on the Financial Service Authority (OJK). The data obtained from annual report through the Islamic Bank official website. From the study results CAR, FDR, and NPF have no significant effect on profitability (ROA). BOPO has a significant effect on profitability (ROA).

References

Agam, D. K. S., & Pranjoto, G. H. (2021). Pengaruh CAR, LDR, BOPO, dan Size Terhadap ROA pada Sektor Perbankan yang Terdaftar di BEI 2015-2019. Jurnal Kajian Ilmu Manajemen, 1(2), 160–167. https://journal.trunojoyo.ac.id/jkim

Anugerah, R. (2014). Peranan Good Corporate Governance Dalam Pencegahan Fraud. Jurnal Akuntansi, 3(1), 101–113. https://ejournal.unri.ac.id/index.php/JA/article/viewFile/2538/2493

Azizah, A. N., & Manda, G. S. (2021). Pengaruh CAR Dan BOPO Terhadap Return On Assets Bank Umum Syariah Tahun 2015-2019. JEMPER (Jurnal Ekonomi Manajemen Perbankan), 3(2), 79–88. http://jurnal.usbypkp.ac.id/index.php/jemper

Brigham, E. F., & Houston, J. F. (2018). Dasar-Dasar Manajemen Keuangan 1 (14th ed.). Salemba Empat.

Darsita, I. (2020). Analisis CAR, NPF, BOPO Dan FDR Untuk Mengukur Tingkat Kesehatan, Serta Pengaruhnya Terhadap ROA ( Studi Kasus Pada Bank Umum Syariah/BUS Yang Terdaftar di BEI ). Jurnal Semarak, 3(1), 93–110.

Dendawijaya, L. (2009). Manajemen Perbankan. Ghalia Indonesia.

Endraswati, H. (2018). Gender Diversity in Board of Directors and Firm Performance: A Study in Indonesia Sharia Banks. Review of Integrative Business and Economics Research, 7(1), 299. www.sindonews.com,

Fachri, M. F., & Mahfudz. (2021). Analisis Pengaruh CAR, BOPO, NPF Dan FDR Terhadap ROA (Studi pada Bank Umum Syariah di Indonesia Periode Tahun 2016-2019). DIPONEGORO JOURNAL OF MANAGEMENT, 10(1), 1–10. http://ejournal-s1.undip.ac.id/index.php/dbr

Fibriyanti, Y. V., & Nurcholidah, L. (2020). Pengaruh CAR, NPL, NIM, BOPO Dan LDR Terhadap Profitabilitas Bank Umum Swasta Nasional Devisa. Jurnal Sains Sosio Humaniora, 4(2)

.

Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25 (9th ed.). Badan Penerbit Universita Diponogoro.

Gunawan, I., Purnamasari, E. D., & Setiawan, B. (2020). Pengaruh CAR, NPF, FDR, dan BOPO terhadap Profitabilitas (ROA) pada Bank Syariah Bukopin Periode 2012-2018. Jurnal Manajemen SDM, Pemasaran, Dan Keuangan, 1(1), 11–36. http://doi.org/xxxx/xxxx

Gusmawanti, A., Supaijo, S., Iqbal, M., & Fasa, M. I. (2020). The Nexus Between FDR, NPF, BOPO Toward Profitability Of Indonesian Islamic Bank. Al-Amwal : Jurnal Ekonomi Dan Perbankan Syari’ah, 12(2), 167–180. https://doi.org/10.24235/amwal.v12i2.7155

Hellen, H., Fadrul, F., & Asyik, N. F. (2019). Analysis Of The Influence Of Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Net Operating Margin (NOM), Operational Cost And Operational Revenue (BOPO), Finance To Deposit Ratio (FDR) To The Financial Performance Of Syariah Banking In Indonesia Year 2011-2017. Kurs: Jurnal Akuntansi, Kewirausahaan Dan Bisnis, 4(2), 181–191. http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/KURS/index

Husaeni, A. U. (2017). Analisis Pengaruh Dana Pihak Ketiga Dan Non Performing Financing Terhadap Return On Asset Pada BPRS Di Indonesia. EQUILIBRIUM: Jurnal Ekonomi Syariah, 5(1), 1–16.

Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial. Journal of Financial Economics, 3, 305–360. https://doi.org/http://dx.doi.org/10.1016/0304-405X(76)90026-X

Karim, A., & Hanafia, F. (2020). Analisis CAR, BOPO, NPF, FDR, NOM, Dan DPK Terhadap Profitabilitas (ROA) Pada Bank Syari’ah Di Indonesia. Target : Jurnal Manajemen Bisnis, 2(1), 36–46. https://doi.org/10.30812/target.v2i1.697

Kasmir. (2018a). Analisis Laporan Keuangan (1st ed.). PT Raja Grafindo Persada.

Kasmir. (2018b). Bank dan Lembaga Keuangan lainnya (Edisi Revi). Rajawali Pers.

Maulana, P., Dwita, S., & Helmayunita, N. (2021). Pengaruh CAR, NPL, LDR dan BOPO terhadap Return On Assets (ROA) pada Bank Terdaftar di Bursa Efek Indonesia Tahun 2017-2019. Jurnal Eksplorasi Akuntansi, 3(2), 316–328. http://jea.ppj.unp.ac.id/index.php/jea/index

Maulidar, A., & Majid, M. S. Abd. (2020). Do Good Corporate Governance and Financing Risk Management Matter for Islamic Banks’ Performance in Indonesia? ETIKONOMI, 19(2), 169–184. https://doi.org/10.15408/etk.v19i2.15080

Messier, W. F., Glover, S. M., & Prawitt, D. F. (2017). uditing & Assurance Services: A Systematic Approach (10th ed.). McGraw-Hill Education.

Moorey, N. H., Sukimin, & Juwari. (2020). Pengaruh FDR, BOPO, NPF, Dan CAR Terhadap ROA Pada PT. Bank Syariah Mandiri Periode 2012-2019. Jurnal GeoEkonomi, 11(1).

Nugroho, L., Badawi, A., & Hidayah, N. (2019). Indonesia Islamic Bank Profitability 2010-2017. Shirkah, 4(1).

Rahmawati, U. A., Balafif, M., & Wahyuni, S. T. (2021). Analisis Pengaruh CAR, NPF, FDR, BOPO, dan NOM Terhadap Kinerja Keuangan (ROA) Pada Bank Umum Syariah Periode 2015-2019. Bharanomics, 2(1), 93–106. https://doi.org/10.46821/bharanomics.v2i1.194

Rifai, F., & Suyono, N. A. (2019). Pengaruh Capital Adequacy Ratio, Non Performing Financing, Financing To Deposit Ratio Dan Net Operating Margin Terhadap Profitabilitas Bank Syariah (Studi Empiris Pada Bank Umum Syariah Dan Unit Usaha Syariah Yang Terdaftar Di Otoritas Jasa Keuangan Periode 2012 Sampai 2018). Journal of Economic, Business and Engineering, 1(1), 150–160.

Setiawan, U. N. A., & Indriani, A. (2016). Pengaruh Dana Pihak Ketiga (DPK), Capital Adequacy Ratio (CAR), dan Non Performing Financing (NPF) terhadap Profitabilitas Bank Syariah dengan Pembiayaan sebagai Variabel Intervening. Diponegoro Journal of Management, 5(4), 1–11.

Soelton, M., Wahyono, T., Trydianto MN, O., Suzabar, D. F., Akbar, T., & Mardaconsita, M. (2019). Analysis of Capital Adequacy Ratio, Operational Costs of Operational Income, Net Interest Margin, and Non Performing Loan Towards Loan to Deposit Ratio in Go Public Conventional Banks, 2012 – 2017 Periods. International Journal of Economics and Financial Research, 5(3), 56–60. https://doi.org/10.32861/ijefr.53.56.60

Suharyadi, S., & Purwanto. (2017). Statistika Untuk Ekonomi Dan Keuangan Modern (3rd ed., Vol. 2). Salemba Empat.

Tarmidi, H., & Widodo, A. (2021). Pengaruh Capital Adequacy Ratio (CAR) Dan Biaya Operasional Pendapatan Operasional (BOPO) Terhadap Return On Asset (ROA) Pada PT. Bank Syariah Mandiri Tbk. Periode 2011-2019. Jurnal PERKUSI : Pemasaran, Keuangan & Sumber Daya Manusia, 1(2), 131–138.

Wahyudi, R. (2020). Analisis Pengaruh CAR, NPF, FDR, BOPO dan Inflasi terhadap Profitabilitas Perbankan Syariah di Indonesia: Studi Masa Pandemi Covid-19. At-Taqaddum, 12(1), 13. https://doi.org/10.21580/at.v12i1.6093

Wibisono, M. Y., & Wahyuni, S. (2017). Pengaruh CAR, NPF, NOPO, FDR, Terhadap ROA Yang Dimediasi Oleh NOM. Jurnal Bisnis & Manajemen, 17(1), 41–62.

Yuliana, I. R., & Listari, S. (2021). Pengaruh CAR, FDR, Dan BOPO Terhadap ROA Pada Bank Syariah Di Indonesia. Jurnal Ilmiah Akuntansi Kesatuan, 9(2), 309–334. https://doi.org/10.37641/jiakes.v9i2.870

Downloads

Published

02-11-2022

How to Cite

Astuti, R. P. (2022). Pengaruh CAR, FDR, NPF, Dan BOPO Terhadap Profitabilitas Perbankan Syariah. Jurnal Ilmiah Ekonomi Islam, 8(3), 3213–3223. https://doi.org/10.29040/jiei.v8i3.6100

Issue

Vol. 8 No. 3 (2022): JIEI : Vol.8, No.3, 2022

Section

Articles

Citation Check

License

The copyright of the article fully belongs to the Jurnal Ilmiah Ekonomi Islam and publishing rights belong entirely to LPPM STIE AAS Surakarta

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

Similar Articles

1 2 3 4 5 6 7 8 9 10 > >> 

You may also start an advanced similarity search for this article.