Kecukupan Modal, Pembiayaan Bermasalah, Bagi Hasil, Modal Intelektual dan Profitabilitas Bank Syariah di Indonesia
Abstract
This study examines the effect of capital adequacy ratios, non-performing financing, profit-sharing financing and intellectual capital on profitability. This study uses quantitative methods with a sample of ten Islamic Commercial Banks registered with the Financial Services Authority for the period 2014-2019. Based on research data, panel data regression analysis was used to determine the relationship between research variables. Processing data using Software Eviews. The study found that only non-performing financing variables had an effect on profitability. Researchers provide recommendations to Islamic banks to be able to rearrange their capital in order to reduce the risk of non-performing financing.
Keywords: Capital Adequacy Ratio (CAR), Intellectual Capital, Non-Performing Financing (NPF), Profitability and Profit Share Financing.
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References
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Budihariyanto, B., Afifudin, A., & Junaidi, J. (2018). Pengaruh Pembiayaan (Bagi Hasil dan Jual Beli), Financing To Deposit Ratio (FDR), dan Non Performing Financing (NPF) Terhadap Profitabilitas Bank Non Devisa Syariah (Tahun penelitian 2015 -2017). Jurnal Ilmiah Riset Akuntansi, 7(4). http://riset.unisma.ac.id/index.php/jra/article/view/1364
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Izzah, R. N., Kosim, A. M., & Gustiawati, S. (2019). Pengaruh Non Performing Financing Dan Capital Adequacy Ratio Terhadap Profitabilitas. Al Maal: Journal of Islamic Economics and Banking, 1(1), 18–36. https://doi.org/10.31000/ALMAAL.V1I1.1756
Kasmir. (2019). Analisis Laporan Keuangan (Edisi Revisi). https://perpustakaan.kpu.go.id/opac/detail-opac?id=2044
Mahardika, D. P. K. (2015). Mengenal lembaga keuangan. Gramata Publishing.
Medyawati, H., & Yunanto, M. (2018). The effects of fdr, bopo , and profit sharing on the profitability of islamic banks in Indonesia. International Journal of Economics, Commerce and Management, United Kingdom, VI(5), 811–825.
Nizar, A. S., & Anwar, M. K. (2015). Pengaruh Pembiayaan Jual Beli, Pembiayaan Bagi Hasil dan Intellectual Capital Terhadap Kinerja Keuangan Bank Syariah. AKRUAL: Jurnal Akuntansi, 6(2), 130–146. https://doi.org/10.26740/JAJ.V6N2.P130-146
Putri, Y. D. D., & Gunawan, B. (2019). Pengaruh Intellectual Capital, Efisiensi Operasional, dan Islamicity Performance Index, Terhadap Profitabilitas Bank Syariah di Indonesia. Reviu Akuntansi Dan Bisnis Indonesia, 3(1), 38–49. https://doi.org/10.18196/RAB.030135
Rahman, A. F., & Rochmanika, R. (2012). Pengaruh Pembiayaan Jual Beli, Pembiayaan Bagi Hasil, Dan Rasio Non Performing Financing Terhadap Profitabilitas Bank Umum Syariah Di Indonesia. Iqtishoduna. https://doi.org/10.18860/iq.v0i0.1768
Rahman, T., & Safitrie, D. (2018). Peran Non Performing Financing (NPF) Dalam Hubungan Antara Dewan Komisaris Independen dan Profitabilitas Bank Syariah. BISNIS, 6(1), 145–171.
Siringoring, R., & Pratiwi, R. (2018). Pengukuran Tingkat Profitabilitas Perbankan Syariah Indonesia Dengan Menggunakan Rasio CAMEL Periode 2012-2016. JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam), 6(1), 77–86. https://ejournal.upbatam.ac.id/index.php/jim/article/view/448
Slamet, F., & Sunarto, S. (2017). Pengaruh Car, Ldr, Npl, Bopo Terhadap Profitabilitas Bank ( Studi Kasus Perusahaan Perbankan Yang Tercatat Di Bursa Efek Indonesia Periode Tahun 2011 Sampai 2015). Prosiding Seminar Nasional Multi Disiplin Ilmu & Call For Papers UNISBANK K3-3(SENDI_U 3). https://www.semanticscholar.org/paper/Pengaruh-Car%2C-Ldr%2C-Npl%2C-Bopo-Terhadap-Bank-(-Studi-Fajari-Sunarto/395a7e863434159c360bb8d61da39fcf7e3df00d
Suwarno, R. C., Ahmad, D., & Muthohar, M. (2018). Analisis Pengaruh NPF, FDR, BOPO, CAR, dan GCG terhadap Kinerja Keuangan Bank Umum Syariah di Indonesia Periode 2013-2017. BISNIS : Jurnal Bisnis Dan Manajemen Islam, 6(1), 94–117. https://doi.org/10.21043/BISNIS.V6I1.3699
Ulum, I. (2017). Intellectual Capital: Model Pengukuran, Framework Pengungkapan & Kinerja Organisasi. https://opac.perpusnas.go.id/DetailOpac.aspx?id=1064910
Published
2022-09-26
How to Cite
KURNIA, Kurnia; INAWATI, Wahdan Arum; HUSNAINI, S. Ja’far.
Kecukupan Modal, Pembiayaan Bermasalah, Bagi Hasil, Modal Intelektual dan Profitabilitas Bank Syariah di Indonesia.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 9, p. 2874-2887, sep. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/85456>. Date accessed: 20 nov. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i09.p19.
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