PENGARUH KINERJA KEUANGAN INTERNAL TERHADAP PROFITABILITAS BANK SYARIAH

  • Jonathan Felix Jurusan Ilmu Ekonomi / Universitas Surabaya
Abstract Views: 171 times
PDF - FULL TEXT Downloads: 151 times
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

Downloads

Download data is not yet available.

References

Antonio, Muhammad Syafii. (2011). Bank syariah: dari teori ke praktek. Jakarta: Salemba Empat.

Ascarya. (2015). Akad dan produk bank syariah. Jakarta: PT. Raja Grafindo Persada

Sujoko., & Soebiantoro, U. (2007). Pengaruh struktur kepemilikan saham, leverage, faktor intern dan faktor ekstern terhadap nilai perusahaan. Jurnal Manajemen dan Kewirausahaan, 9, 47.

Suryani. (2011). Analisis pengaruh financing to deposit ratio (fdr)terhadap profitabilitas perbankan syariah di Indonesia. Walisongo, 19 (1)

Veithzal R. (2007). Bank and financial institution mangement. Jakarta: PT. Raja Grafindo Persada

Frianto, P. (2012). Manajemen dana dan kesehatan bank. Jakarta: Rineka Cipta.

Kasmir. (2010). Pengantar manajemen keuangan. Jakarta: Kencana.

Rahmat, M. (2012). Pengaruh car, fdr, dan npf terhadapprofitabilitas pada bank syariah mandiri. Skripsi. Makassar : Universitas Hassanudin.

Hasbi, H., & Tendi, H. (2011). Banking: according to islamic sharia concepts and its performance in indonesia. International Review of Business Research Papers, 7(1)

Dendawijaya, L. (2009). Manajemen perbankan. Bogor: Ghalia Indonesia.

Van Horne, J. C., & Wachowicz, J. M. (2007). Prinsip-prinsip manajemen keuangan. Jakarta : Erlangga.

Brigham, F., dan Gapenski, L. C. (2006). Dasar-dasar manajemen keuangan. Jakarta : Erlangga.

Dewi, R. K. (2011). Analisis faktor-faktor yang mempengaruhi praktik perataan laba (income smoothing) pada perusahaan manufaktur dan keuangan yang terdaftar di bei (2006-2009). Skripsi. Semarang: Universitas Diponegoro.

Silalahi, U. (2009). Metode penelitian sosial. Bandung; PT. Refika Aditama.

Sugiyono. (2014). Metode penelitian kuantitatif, kualitatif, dan kombinasi (mixed methods). Bandung : Alfabeta
Published
2019-09-01
Issue
Vol. 8 No. 1 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Section
Bidang Ilmu Ekonomi (SP)

Creative Commons License

  • Articles published in CALYPTRA are licensed under a Creative Commons Attribution-ShareAlike 4.0 International license. You are free to copy, transform, or redistribute articles for any lawful purpose in any medium, provided you give appropriate credit to the original author(s) and the journal, link to the license, indicate if changes were made, and redistribute any derivative work under the same license.
  • Copyright on articles is retained by the respective author(s), without restrictions. A non-exclusive license is granted to CALYPTRA to publish the article and identify itself as its original publisher, along with the commercial right to include the article in a hardcopy issue for sale to libraries and individuals.
  • By publishing in CALYPTRA, authors grant any third party the right to use their article to the extent provided by the Creative Commons Attribution-ShareAlike 4.0 International license.