Determinan Kinerja Bank Umum Syariah di Indonesia

Intan Nauvita Dwi Utami, Yoko Tristiarto, Alfida Aziz

Abstract


Quantitative research in this study aims to determine the determination of the profitability of Indonesian Sharia Commercial Banks from 2015 to 2019, where capital, liquidity, and financing risk are the variables studied. The research data uses bank financial statement data with secondary data types. Data collection was carried out using documentation techniques that were sourced from the publication of Islamic Bank financial reports. There are 14 samples used in the study with saturated sampling as a sampling technique. Hypothesis testing in this study uses Panel Data Regression Analysis with Excel and Eviews programs at a significance level of 0.05. The results of the study indicate that: (1) Capital projected with the Capital Adequacy Ratio (CAR) has a positive effect onPprofitability (ROA); (2) Liquidity projected with Financing to Deposit Ratio (FDR) has no effect on Profitability (ROA); (3) Financing risk projected with a Non Performing Ratio (FDR) has a negative effect on profitability (ROA).


Keywords


Profitability; Capital; Liquidity; and Financing

Full Text:

PDF

References


Abduh, M., & Issa, M. S. (2018). Financial Crisis adn Determinants of Profitability in Islamic and Conventional Banks: The Study of Kuwait Banking Industry. IQTISHADIA: Jurnal Kajian Ekonomi Dan Bisnis Islam, 11(1), 1–26. DOI: 10.21043/iqtishadia.v10i2.2863

Almunawwaroh, M., & Marliana, R. (2018). Pengaruh CAR, NPF dan FDR terhadap Profitabilitas Bank Syariah Di Indonesia. Amwaluna: Jurnal Ekonomi Dan Keuangan Syariah, 2(1), 1–18. DOI: 10.29313/amwaluna.v2i1.3156

Andrianto, M., dkk. (2019). Manajemen Bank. Jawa Timur: Penerbit Qiara Media.

Andrianto, & Frimansyah, M. (2019). Manajemen Bank Syariah (Implementasi Teori dan Praktek). Jawa Timur: Qiara Media Partner.

Ansofino, dkk. (2016). Buku Ajar Ekonometrika. Yogyakarta: DeePublish.

Armereo, C. (2015). Analisis Faktor-Faktor yang Mempengaruhi Profitabilitas Bank Syariah yang Terdaftar di Bursa Efek Indonesia. Jurnal Ilmiah Ekonomi Global Masa Kini, 6(1), 48–56. DOI: 10.35908/jiegmk.v6i2.65

Basuki, A.T., dan Prawoto, N. (2017). Analisis Regresi Dalam Penelitian Ekonomi & Bisnis: Dilengkapi Aplikasi SPSS & Eviews. Jakarta: Rajawali Pers.

Fatihudin, D. (2015). Metodologi Penelitian Untuk Ilmu Ekonomi, Manajemen dan Akuntansi. Yogyakarta: Penerbit ANDI.

Fatmawati, N. L., & Hakim, A. (2020). Analisis Tingkat Profitabilitas Perbankan Syariah di Indonesia. Jurnal Baabu AL-Ilmi: Ekonomi Dan Perbankan Syariah, 5(1), 1. DOI: 10.29300/ba.v5i1.3115

Ghozali, I., & Ratmono, D. (2017). Analisis Multivariat dan Ekonometrika (Teori, Konsep, dan Aplikasi dengan Eviews 10). Semarang: Badan Penerbit Universitas Diponergoro.

Hakiim, N., & Rafsanjani, H. (2018). Pengaruh Internal Capital Adequency Ratio (CAR), Financing To Deposit Ratio (FDR), dan Biaya Operasional Per Pendapatan Operasional (BOPO) dalam Peningkatan Profitabilitas Industri Bank Syariah di Indonesia. Mega Aktiva: Jurnal Ekonomi Dan Manajemen, 7(1), 1. DOI: 10.32833/majem.v7i1.55

Marina, V. T., & Marlina, M. (2019). Pengaruh Kecukupan Modal, Kredit Bermasalah dan Likuiditas terhadap Profitabilitas pada Bank Umum. Jurnal Ekonomi Dan Bisnis, 3(1), 63. DOI: 10.35590/jeb.v3i1.725

Menicucci, E., & Paolucci, G. (2016). The Determinants of Bank Profitability: Empirical Evidence from Euopean Banking Sector. Journal of Financial Reporting and Accounting, 14(1), 86–115. DOI: 10.1108/jfra-05-2015-0060

Panjawa, J. L., Kurniawan, M. L. A., & Hasanah, L. lak N. El. (2017). Analisis determinan kinerja Bank Pembiayaan Rakyat Syariah di Indonesia (Pendekatan Direct Error Correction Model). Jurnal Ekonomi & Keuangan Islam, 3(2), 65–72. DOI: 10.20885/jeki.vol3.iss2.art2

Parisi, S. Al. (2017). Determinan Kinerja Keuangan Bank Umum Syariah di Indonesia. IKONOMIKA: Journal of Islamic Economics and Business, 2(1), 41–52. DOI: 10.24042/febi.v2i1.943

Permatasari, G. M., & Filianti, D. (2020). Analisis Determinant Profitabilitas pada Industri Perbankan Syariah Periode 2011-2018 Pendekatan Auto Regresive Distributed Lag (ARDL). Jurnal Ekonomi Syariah Teori Dan Terapan, 7(6), 1102–1117. DOI: 10.20473/vol7iss20206pp1102-1117

Petria, N., Capraru, B., & Ihnatov, I. (2015). Determinants of Banks’ Profitability: Evidence from EU 27 Banking Systems. Procedia Economics and Finance, 20(15), 518–524. DOI: 10.1016/s2212-5671(15)00104-5

Prasaja, M.-. (2018). Determinan kinerja keuangan perbankan syariah (kajian empiris pada perbankan syariah di indonesia). KINERJA, 15(2), 57. DOI: 10.29264/jkin.v15i2.4009

Rochmatullah, M. R. (2018). Determinan Profitabilitas Bank Umum Syariah di Indonesia: Perspektiv Rasio Keuangan. Jurnal Bisnis & Manajemen, 18(2), 87–102. DOI: 10.20961/jbm.v18i2.27014

Setiawati, E., Rois, D. I. N., & Aini, I. N. (2017). Pengaruh Kecukupan Modal, Risiko Pembiayaan, Efisiensi Operasional dan Likuiditas terhadap Profitabilitas (Studi pada Bank Syariah dan Bank Konvensional di Indonesia). Riset Akuntansi Dan Keuangan Indonesia, 2(2), 109–120. DOI: 10.23917/reaksi.v2i2.4886

Shahid, M. S., Hassan, M., & Rizwan, M. (2015). Determinants of Islamic Banks’ Profitability: Some Evidence from Pakistan. Pakistan Journal of Islamic Research, 16, 149–168. DOI: 0.22547/BER/6.2.2

Sugiyono. (2015). Metode Penelitian Pendidikan (Pendekatan Kuantitatif, Kualitatif dan R&D). Penerbit CV. Alfabeta: Bandung.

Zarrouk, H., Jedidia, K. Ben, & Moualhi, M. (2016). Is Islamic Bank Profitability Driven by Same Forces as Conventional Banks? International Journal of Islamic and Middle Eastern Finance and Management, 9(1), 46–66. DOI: 10.1108/IMEFM-12-2014-0120

Zuwardi, & Padli, H. (2019). Determinan Profitabilitas Bank Umum Syariah di Indonesia. At-Tijaroh: Jurnal Ilmu Manajemen Dan Bisnis Islam, 5(2), 201–215. DOI: 10.24952/tijaroh.v5i2.1896


Refbacks

  • There are currently no refbacks.


Copyright (c) 2021 Konferensi Riset Nasional Manajemen Akuntansi dan Ekonomi

Diterbitkan oleh: 

Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Jl. RS Fatmawati No. 1, Pondok Labu, Jakarta Selatan, Indonesia 12450

Prosiding BIEMA is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.