Analisis Pengaruh Faktor-Faktor Rasio Keuangan Terhadap Profitabilitas
Abstract
The aim of this research is to identify factors that influence the profitability of Islamic commercial banks in Indonesia. The population of this research is Islamic commercial banks in Indonesia which are registered on the IDX for the 2018-2021 period. The sampling technique uses purposive sampling. The number of samples used was 10 Sharia Commercial Banks with an observation period of 4 years, the total research sample was 40 observations. The independent variables in this research are NPF, FDR, BOP, CAR and NOM, while the dependent variable is profitability which is proxied in ROA. The data analysis technique used is multiple linear regression. The research results show that the NPF and BOPO variables have a negative effect on profitability, while the FDR, CAR and NOM variables have a positive effect. The results of this research support signal theory, all variables provide signals on the profitability of Sharia Commercial Banks in Indonesia.
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References
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Abdul Haris and Bunga Chairunnisa (2018) ‘Pengaruh CAR. NPF dan FDR terhadap ProfitabilitasBank Syariah .’, Edunometika, 2(2), pp. 2016–218.
Ade Irawah and Syahidah Rahmah (2019) . ‘Analisis Tingkat Kesehatan Bank Berdasarkan Asepek Earnig dalam Rasiio Camel Pada PT Bank Muamalat’, , Jurnal Ar Ribb Fakultas Ekonomi dan Bisnis, 1(1), pp. 81–91.
Anafil Windriya (2019) ‘The Effect of FDR, NPF, OEOI and Size Toward ROA (Comparative Study On Indonesian Islamic, Bank Of Malaysian Islamic 2010-2015).’, Islamic Business and Economic. IJIBE, 3(1), pp. 12–26.
Andry Arifinan Racman and Moch Haizam Saud (2021) ‘Green Banking and Profitability (Bank Registered on The Sri-Kehati Index In Indonesia Stock Exchange 2015-2019’, Turkish Journal Of Computer and Mathematic Education), 12(8), pp. 473–486.
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Evi Nurlaili (2022) ‘BankingIndonesia). Journal of Management and Islamic Finance (JMIF). Vol 1(1) Evi Nurlaily. 2022. Analisis Pengaruh NPF, NOM, dan BOPO terhadap Profitabilitas Bank Syariah Peiode 2012-2020’. Skripsi IAIN Palopo.
FakhriHatta and Fauziah, A.F. (2020) ‘Pengaruh Intelectual Capital. Financing To Deposit Ratio dan Non Performing Financing Terhadap Profitabilitas Perbankan Syariah di Indonesia’, Jurnal Ilmiah Ekonomi Akuntansi, 4(1), pp. 85–95.
Felix effendi and Fathoni (2019) ‘Pengaruh Rasio Kinerja Bank Terhadap Profitabilitas Industri BankUmum Syariah di Indonesia.’, Jurnal Ilmiah Ekonomi Islam, 5(3), pp. 217–224.
Hening, W.U. (2016) . ‘Pengaruh NPF. CAR dan EVA terhadap Profitabilitas Perusahaan Perbankan Syariah di BEI.’, Jurnal Ilmu Riset dan Manajement, 5(4), pp. 1–16.
Husaeri Priyatna (2017) ‘Non Performing Loan (NPL) Sebagai Resiko Bank Atas Pemberian Kredit. Akurat Jurnal Ilmiah Akuntansi’, Akurat Jurnal Ilmiah Akuntansi, 8(1), pp. 22–33.
I Wayan Dodik Widana, Gerianta W.Y and IGNA Suaryana (2021) ‘Effect of CAR,NPL and BOPO om NIMwith ROE as Moderating Variable’, International Research Journal of Management, IT & Social Sciences, 8(3), pp. 219–227.
Ida Bagus Raka Suardana, I Nengah Dasi Astawa, and LK Budi Martini (2018) ‘Influential Factor to warrd Return On assets and profit Change (Studi On All BPR in Bali Province)’, International Journal Of Social Science and Humananities, 2(1), pp. 105–116.
Kompasina.com (2022) ‘Teori sinyal, Signalling Theory’, Kompasina.com. Available at: https://kompasiana.com/teori-sinya-signalling-theory.
Maryamah, Z. (2021) Pengaruh Net Operating (NOM), Financing To Deposit Ratio (FDR), Terhadap Return on Assets Pada Bank Victoria Periode 2015-2020 (tesis). Bandung: UIN Sunan Gunung Jati.
Medina, A.M. and Rina Marliana (2018) ‘Pengaruh CAR.NPF. dan FDR terhadap Profitabilitas Bank Syariah di Indonesia.’, Awaluna Jurnal Ekonomi, 2(2), pp. 1–18.
Muhamaad Yusuf Wibisono, W. and Salmah Wahyuni (2017) ‘Pengaruh CAR, NPF.BOPO.FDR, Terhadap ROA Yang dimedia oleh NOM’, Jurnal Bisnis dan Ekonomi (JBE), 17(1), pp. 41–62.
Muhammad Ade Irawan and Fandi, K. (2020) . ‘Pengaruh Net Operating Margin (NOM) terhadap Return On Assets (ROA) Pada Perbankan Syariah Tahun 2013-2017’, Borneo Student Research, 1(1), pp. 1468–1473.
Muhammad Alaziz (2020) ‘Effect of CAR , LDR, ROA, ROA and NIM Toward The commercial Bank In Indonesia’, International Journal Of Business Economic and Law, pp. 225–234.
Muwanah, E. and Imronuddin (2021) ‘Analysis Of The effect Of Capital Adequacy Ratio, Non Performing Ratio, and Finacing To Deposit Ratio Of Profitability (Case Studyon Islamic Commercial BankingIndonesia).’, Journal of Management and Islamic Finance, 1(1).
Ni Kadek, A.P.P., Luh Putu Wiagustini and Ni Nyoman Abudanti (2018) ‘Pengaruh NPL.CARA. BOPO Terhadap Proftitabilitas Pada BPR di Kota Denpasar’, E Jurnal Manajement Unud, 7(11), pp. 11–15.
Otoritas Jasa Keuangan (OJK) (2019) ‘Roadmap Pengembangan Keuangan Syariah Indonesaia 2017-2019.’ Available at: https://www.ojk.go.id.
Palupi P, Y. and Nurul, F. (2018) ‘The Effect of Liquidity Risk and Non Performing Financing (NPF), Rato to Commercial Sharia Bank Profitabilty In Indonesia’, International Journal Of Business Economic and Law, 16(1).
Raden Hario, D., Fitri, Y. and Prima Dwi, P. (2021) ‘Pengaruh NPF. CAR dan FDR terhadap Profitabilitas Bank Umum Syariah Di Indonesia’, El Istiqhod, 5(2), pp. 19–45.
Ramadhan, A.A. (2020) ‘Pengaruh Rasio Tingkat Kesehatan Bank Terhadap Pertumbuhan Laba Bank Umum Syariah di Indonesia. Thesis’, Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah [Preprint].
Rifqi Muhammad, Ahsin Suluki and Peni Nugraheni (2020) ‘Internal Factors and Non Performing Financing in Indonesian Islamic Rural Banks’, Cogent Business & Management Interntional Journal, 7(1).
Ruswaji (2017) ‘Analisis Rasio Keuangan PerbankanSebagai Alat Ukur Kinerja Keuangan Bank. Studi Kasus PD.BPR Bank Daerah LamonganPeriode 2012-2016’, Jurnal Penelitian Ekonomi dan Akuntansi, 2(1), pp. 333–345.
Sari RP and Setyowati T (2017) ‘Capital Adequacy Ratio dan Beban Operasional Terhadap Profitabilitas Pada Bank Umum Syariah.’, Al Urban Jurnal Ekonomi Syariah dan Filan Thropi Islam, 1(1), pp. 26–34.
Sitompul Saleh and Siti Khadijah (2019) ‘The Effect of CAR, BOPO, NPF and FDR on Profitabilitas of Sharia Commercial Bank in Indonesia’, Buddapest International Research and Critics Institute, 2(3), pp. 234–238.
Slamet, R. and Agung Yulianto (2014) . ‘Pengaruh Pembiayaan Bagi Hasil, Pembiayaan Jual Beli, FinancingTo Deposit Ratio dan Non Performing FinancingTerhadap Profitabilitas Bank Umum Syariah Di Indonesia.’, Accounting Analysis Journal, 3(4), pp. 466–474.
Sugiyono (2017) Metode Penelitian Kuantitatif, Kualitatif dan R & D. Bandung: CV Alfabeta.
Suhandi (2019) ‘Pengaruh Capital Adequacy Ratio (CAR) terhadap Profitabilitas dengan Loan to Deposit R atio (LDR) sebagai variabel Intervening Studi Empiris Pada Sektor Perbankan BUMN Yang Tercatat di Bursa Efek Indonesia (BEI) Periode 2009-2018’, Jurnal Sains Manajemen, 5(1), pp. 1–19.
Suprotul, A. and Sulisti Afriani (2018) . ‘Pengaruh Pembiayaan Bagi Hasil, Pembiayaan Jual Beli, FinancingTo Deposit Ratio dan Non Performing FinancingTerhadap Profitabilitas Bank Umum Syariah Di Indonesia.’, Ekombis Riview, 1(4), pp. 23–42.
Suryani (2016) ‘Analisis Pengaruh Financing To Deposit Ratio Terhadap Proofitablitas Perbankan Syariah di Indonesaia (Rasio Keuangan pada BUS dan UUS Periode 2008-2010)’, Conomica, 2(2), pp. 153–174.
Syukriyah, Satia Nur Maharani and Dhika Maha Putri (2020) ‘Analysis of The Capital Adequate Ratio (CAR) , Non Performing Loan (NPL) and Return On Assets (ROA) Effect On Credit of Commercial Bank Listed Of Indonesia Stock Exchange’, International Journal of Accounting and Finance In Aia Facific (IJAFAP), 5(1), pp. 91–96.
Usman, H. (2016) ‘Pengaruh Ratio-Ratio Keuangan CAR, LDR, NIM, BOPO, NPL terhadap ROA.’, Jurnal Riset Bisnis dan Keuangan, 4(1), pp. 67–82.
Yuwita, A. (2018) ‘Pengaruh NPF,dan FDR Terhadap CAR dan Dampaknya Terhadap ROA Pada Perbankan Syariah di Indonesia’, Jurnal Ilmiah Ekonomi Islam, 4(3), pp. 148–159.
Zulfadli Nugraha T.p and Husni Thamrin (2020) ‘Problematik dan Dinamika Perbankan Syariah di Era Globalisasi’, Islamic Banking And Finance, 5(1), pp. 34–41.
Abdul Haris and Bunga Chairunnisa (2018) ‘Pengaruh CAR. NPF dan FDR terhadap ProfitabilitasBank Syariah .’, Edunometika, 2(2), pp. 2016–218.
Ade Irawah and Syahidah Rahmah (2019) . ‘Analisis Tingkat Kesehatan Bank Berdasarkan Asepek Earnig dalam Rasiio Camel Pada PT Bank Muamalat’, , Jurnal Ar Ribb Fakultas Ekonomi dan Bisnis, 1(1), pp. 81–91.
Anafil Windriya (2019) ‘The Effect of FDR, NPF, OEOI and Size Toward ROA (Comparative Study On Indonesian Islamic, Bank Of Malaysian Islamic 2010-2015).’, Islamic Business and Economic. IJIBE, 3(1), pp. 12–26.
Andry Arifinan Racman and Moch Haizam Saud (2021) ‘Green Banking and Profitability (Bank Registered on The Sri-Kehati Index In Indonesia Stock Exchange 2015-2019’, Turkish Journal Of Computer and Mathematic Education), 12(8), pp. 473–486.
Bisnis Indonesia (2022) ‘Dulu tersandera kredit macet bank muamalat sekarangtancap gas’. Available at: https://bisnis indonesia.id/article/dulu-tersandera-kredit-macet-bank-muamalat-sekarang-tencap-gas.
Evi Nurlaili (2022) ‘BankingIndonesia). Journal of Management and Islamic Finance (JMIF). Vol 1(1) Evi Nurlaily. 2022. Analisis Pengaruh NPF, NOM, dan BOPO terhadap Profitabilitas Bank Syariah Peiode 2012-2020’. Skripsi IAIN Palopo.
FakhriHatta and Fauziah, A.F. (2020) ‘Pengaruh Intelectual Capital. Financing To Deposit Ratio dan Non Performing Financing Terhadap Profitabilitas Perbankan Syariah di Indonesia’, Jurnal Ilmiah Ekonomi Akuntansi, 4(1), pp. 85–95.
Felix effendi and Fathoni (2019) ‘Pengaruh Rasio Kinerja Bank Terhadap Profitabilitas Industri BankUmum Syariah di Indonesia.’, Jurnal Ilmiah Ekonomi Islam, 5(3), pp. 217–224.
Hening, W.U. (2016) . ‘Pengaruh NPF. CAR dan EVA terhadap Profitabilitas Perusahaan Perbankan Syariah di BEI.’, Jurnal Ilmu Riset dan Manajement, 5(4), pp. 1–16.
Husaeri Priyatna (2017) ‘Non Performing Loan (NPL) Sebagai Resiko Bank Atas Pemberian Kredit. Akurat Jurnal Ilmiah Akuntansi’, Akurat Jurnal Ilmiah Akuntansi, 8(1), pp. 22–33.
I Wayan Dodik Widana, Gerianta W.Y and IGNA Suaryana (2021) ‘Effect of CAR,NPL and BOPO om NIMwith ROE as Moderating Variable’, International Research Journal of Management, IT & Social Sciences, 8(3), pp. 219–227.
Ida Bagus Raka Suardana, I Nengah Dasi Astawa, and LK Budi Martini (2018) ‘Influential Factor to warrd Return On assets and profit Change (Studi On All BPR in Bali Province)’, International Journal Of Social Science and Humananities, 2(1), pp. 105–116.
Kompasina.com (2022) ‘Teori sinyal, Signalling Theory’, Kompasina.com. Available at: https://kompasiana.com/teori-sinya-signalling-theory.
Maryamah, Z. (2021) Pengaruh Net Operating (NOM), Financing To Deposit Ratio (FDR), Terhadap Return on Assets Pada Bank Victoria Periode 2015-2020 (tesis). Bandung: UIN Sunan Gunung Jati.
Medina, A.M. and Rina Marliana (2018) ‘Pengaruh CAR.NPF. dan FDR terhadap Profitabilitas Bank Syariah di Indonesia.’, Awaluna Jurnal Ekonomi, 2(2), pp. 1–18.
Muhamaad Yusuf Wibisono, W. and Salmah Wahyuni (2017) ‘Pengaruh CAR, NPF.BOPO.FDR, Terhadap ROA Yang dimedia oleh NOM’, Jurnal Bisnis dan Ekonomi (JBE), 17(1), pp. 41–62.
Muhammad Ade Irawan and Fandi, K. (2020) . ‘Pengaruh Net Operating Margin (NOM) terhadap Return On Assets (ROA) Pada Perbankan Syariah Tahun 2013-2017’, Borneo Student Research, 1(1), pp. 1468–1473.
Muhammad Alaziz (2020) ‘Effect of CAR , LDR, ROA, ROA and NIM Toward The commercial Bank In Indonesia’, International Journal Of Business Economic and Law, pp. 225–234.
Muwanah, E. and Imronuddin (2021) ‘Analysis Of The effect Of Capital Adequacy Ratio, Non Performing Ratio, and Finacing To Deposit Ratio Of Profitability (Case Studyon Islamic Commercial BankingIndonesia).’, Journal of Management and Islamic Finance, 1(1).
Ni Kadek, A.P.P., Luh Putu Wiagustini and Ni Nyoman Abudanti (2018) ‘Pengaruh NPL.CARA. BOPO Terhadap Proftitabilitas Pada BPR di Kota Denpasar’, E Jurnal Manajement Unud, 7(11), pp. 11–15.
Otoritas Jasa Keuangan (OJK) (2019) ‘Roadmap Pengembangan Keuangan Syariah Indonesaia 2017-2019.’ Available at: https://www.ojk.go.id.
Palupi P, Y. and Nurul, F. (2018) ‘The Effect of Liquidity Risk and Non Performing Financing (NPF), Rato to Commercial Sharia Bank Profitabilty In Indonesia’, International Journal Of Business Economic and Law, 16(1).
Raden Hario, D., Fitri, Y. and Prima Dwi, P. (2021) ‘Pengaruh NPF. CAR dan FDR terhadap Profitabilitas Bank Umum Syariah Di Indonesia’, El Istiqhod, 5(2), pp. 19–45.
Ramadhan, A.A. (2020) ‘Pengaruh Rasio Tingkat Kesehatan Bank Terhadap Pertumbuhan Laba Bank Umum Syariah di Indonesia. Thesis’, Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah [Preprint].
Rifqi Muhammad, Ahsin Suluki and Peni Nugraheni (2020) ‘Internal Factors and Non Performing Financing in Indonesian Islamic Rural Banks’, Cogent Business & Management Interntional Journal, 7(1).
Ruswaji (2017) ‘Analisis Rasio Keuangan PerbankanSebagai Alat Ukur Kinerja Keuangan Bank. Studi Kasus PD.BPR Bank Daerah LamonganPeriode 2012-2016’, Jurnal Penelitian Ekonomi dan Akuntansi, 2(1), pp. 333–345.
Sari RP and Setyowati T (2017) ‘Capital Adequacy Ratio dan Beban Operasional Terhadap Profitabilitas Pada Bank Umum Syariah.’, Al Urban Jurnal Ekonomi Syariah dan Filan Thropi Islam, 1(1), pp. 26–34.
Sitompul Saleh and Siti Khadijah (2019) ‘The Effect of CAR, BOPO, NPF and FDR on Profitabilitas of Sharia Commercial Bank in Indonesia’, Buddapest International Research and Critics Institute, 2(3), pp. 234–238.
Slamet, R. and Agung Yulianto (2014) . ‘Pengaruh Pembiayaan Bagi Hasil, Pembiayaan Jual Beli, FinancingTo Deposit Ratio dan Non Performing FinancingTerhadap Profitabilitas Bank Umum Syariah Di Indonesia.’, Accounting Analysis Journal, 3(4), pp. 466–474.
Sugiyono (2017) Metode Penelitian Kuantitatif, Kualitatif dan R & D. Bandung: CV Alfabeta.
Suhandi (2019) ‘Pengaruh Capital Adequacy Ratio (CAR) terhadap Profitabilitas dengan Loan to Deposit R atio (LDR) sebagai variabel Intervening Studi Empiris Pada Sektor Perbankan BUMN Yang Tercatat di Bursa Efek Indonesia (BEI) Periode 2009-2018’, Jurnal Sains Manajemen, 5(1), pp. 1–19.
Suprotul, A. and Sulisti Afriani (2018) . ‘Pengaruh Pembiayaan Bagi Hasil, Pembiayaan Jual Beli, FinancingTo Deposit Ratio dan Non Performing FinancingTerhadap Profitabilitas Bank Umum Syariah Di Indonesia.’, Ekombis Riview, 1(4), pp. 23–42.
Suryani (2016) ‘Analisis Pengaruh Financing To Deposit Ratio Terhadap Proofitablitas Perbankan Syariah di Indonesaia (Rasio Keuangan pada BUS dan UUS Periode 2008-2010)’, Conomica, 2(2), pp. 153–174.
Syukriyah, Satia Nur Maharani and Dhika Maha Putri (2020) ‘Analysis of The Capital Adequate Ratio (CAR) , Non Performing Loan (NPL) and Return On Assets (ROA) Effect On Credit of Commercial Bank Listed Of Indonesia Stock Exchange’, International Journal of Accounting and Finance In Aia Facific (IJAFAP), 5(1), pp. 91–96.
Usman, H. (2016) ‘Pengaruh Ratio-Ratio Keuangan CAR, LDR, NIM, BOPO, NPL terhadap ROA.’, Jurnal Riset Bisnis dan Keuangan, 4(1), pp. 67–82.
Yuwita, A. (2018) ‘Pengaruh NPF,dan FDR Terhadap CAR dan Dampaknya Terhadap ROA Pada Perbankan Syariah di Indonesia’, Jurnal Ilmiah Ekonomi Islam, 4(3), pp. 148–159.
Zulfadli Nugraha T.p and Husni Thamrin (2020) ‘Problematik dan Dinamika Perbankan Syariah di Era Globalisasi’, Islamic Banking And Finance, 5(1), pp. 34–41.
Published
2024-02-21
How to Cite
HASIBUAN, Henny Triyana.
Analisis Pengaruh Faktor-Faktor Rasio Keuangan Terhadap Profitabilitas.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 2, feb. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/96587>. Date accessed: 05 july 2024.
doi: https://doi.org/10.24843/EJA.2024.v34.i02.p07.
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