PENGARUH KINERJA KEUANGAN INTERNAL TERHADAP PROFITABILITAS BANK SYARIAH

  • Jonathan Felix Jurusan Ilmu Ekonomi / Universitas Surabaya
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Keywords: BOPO, NPF, FDR, Profitabilit

Abstract

Intisari, Keberadaan Bank Syariah diharapkan dapat mendorong dan mempercepat kemakmuran ekonomi masyarakat, sehingga diharapkan agar Bank Syariah dapat meningkatkan kinerjanya. Salah satu indikator untuk menilai kinerja keuangan suatu bank adalah melihat tingkat profitabilitas. Penelitian ini bertujuan untuk mengetahui pengaruh Biaya Operasional Per Pendapatan Operasional (BOPO), Non Performancing Finance (NPF), dan Financing to Deposit Ratio (FDR) terhadap tingkat profitabilitas Bank Syariah. Jenis penelitian yang akan digunakan adalah penelitian eksplanatori dengan menggunakan pendekatan kuantitatif. Sampel yang digunakan adalah laporan keuangan Bank Umum Syariah yang diterbitkan oleh Bank Indonesia periode 2010-2016. Sumber data yang digunakan adalah data sekunder yang diperoleh dari Bank Indonesia. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil dalam penelitian ini menunjukkan bahwa: (1) Variabel Biaya Operasional Per Pendapatan Operasional (BOPO) berpengaruh terhadap profitabilitas Bank Syariah; (2) Variabel Non Performancing Finance (NPF) tidak berpengaruh terhadap profitabilitas Bank Syariah; (3) Variabel Financing To Deposit Ratio (FDR) tidak berpengaruh terhadap profitabilitas Bank Syariah.

Kata Kunci: BOPO, NPF, FDR, Profitabilitas

Abstract, The existence of Sharia Bank is expected to encourage and accelerate the economic prosperity of the community, so it is expected that Sharia Bank can improve its performance. One indicator to assess the financial performance of a bank is to see the level of profitability. This study aims to determine the effect of Operational Costs Per Operating Income (BOPO), Non Performance Finance (NPF), and Financing to Deposit Ratio (FDR) to the level of profitability of Sharia Bank. The type of research that will be used is explanatory research using quantitative approach. The sample used is the financial report of Sharia Commercial Bank issued by Bank Indonesia for 2010-2016 period. The data source used is secondary data obtained from Bank Indonesia. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that: (1) Operational Cost Per Operating Revenue (BOPO) variables affect the profitability of Sharia Banks; (2) Non Performance Finance (NPF) variable has no effect on Sharia Bank profitability; (3) Variable Financing To Deposit Ratio (FDR) has no effect on Sharia Bank profitability.

Keywords: BOPO, NPF, FDR, Profitabilit

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Published
2019-09-01
Issue
Vol. 8 No. 1 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Section
Bidang Ilmu Ekonomi (SP)

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