SKRIPSI PBS
Analisis Pengaruh Variabel Rasio Keuangan (Non Performing Financing, Financing To Deposit Ratio Dan Beban Operasional/Pendapatan Operasional) Terhadap Profitabilitas Return On Assets Pada Bank Syariah Di Indonesia. (Studi Kasus Bank Syariah Mandiri, Bri Syariah, Bni Syariah Periode 2015-2019)
ABSTRACT
This study aims to determine whether the variables of Non Performing
Financing (NPF), Financing to Deposit Ratio (FDR) and Operating
Costs/Operational Income (BOPO) affect the Return On Assets (ROA) variable in
Islamic banks in Indonesia. The type of research used is quantitative method. The
population in this study uses the quarterly financial statements of Islamic Banks for
the 2015-2019 period.
The sample in this study is the quarterly financial statements of Bank
Syariah Mandiri, BNI Syariah, and BRI Syariah for the 2015-2019 period. The data
was obtained based on the Annual Report data on the websites of Bank Syariah
Mandiri, BNI Syariah, and BRI Syariah as many as 60 samples. The data analysis
method used in this study uses multiple linear regression analysis methods that
consider the Classical Assumption Test, Model Constancy Test and Hypothesis
Testing.
The research results obtained are that Non Performing Financing (NPF)
has a negative and significant impact on Return On Assets (ROA). Financing to
Deposit Ratio (FDR) has a negative and significant effect on Return On Assets
(ROA). Operational Cost/Operational Income (BOPO) has a positive and
significant effect on Return On Assets (ROA). Simultaneously the variables of Non
Performing Financing (NPF), Financing to Deposit Ratio (FDR) and Operating
Costs/Operational Income (BOPO) together affect the Return On Assets (ROA)
variable.
Keywords: Return On Assets (ROA), Non Performing Financing (NPF), Financing
to Deposit Ratio (FDR) and Operating Costs/Operational Income (BOPO).
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