SKRIPSI PBS
PENGARUH OVERHEAD COST RATIO DAN RISK COST RATIO TERHADAP PROFITABILITAS (ROA) PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2016 – 2020
ABSTRACT The purpose of this study was to analyze and determine the effect of overhead costs ratio and risk costs ratio on profitability (ROA) at Islamic commercial banks in Indonesia for the 2016-2020 period. This research is a quantitative research using 240 research samples consisting of 12 banks that have been registered with the Financial Services Authority (OJK). Profitability (ROA) as the dependent variable, while overhead costs and risk costs as independent variables. The analytical tool used in this study is the Eviews 9 application using panel data regression analysis with the Fixed Effects Model approach. The results showed that partially overhead cost has a significant negative effect on profitability (ROA) and risk cost has a significant negative effect on profitability (ROA). Meanwhile, simultaneously overhead cost and risk cost affect profitability (ROA). Keywords: overhead cost, risk cost, roa
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