SKRIPSI AKS
Pengaruh Pembiayaan Bermasalah, Tingkat Kecukupan Modal, Financing to Deposit Ratio, Dewan Komisaris, dan Komite Audit terhadap Profitabilitas Bank Umum Syariah di Indonesia
ABSTRACT
This research aims to analyze the influence of profitability in terms of Non
Performing Financing, Capital Adequacy Ratio, Financing to Deposit Ratio, board
of commissioners and audit committee. This research analyzes Indonesian sharia
commercial banks for the period 2016 – 2022.
The research method used is quantitative with the sampling technique being
purposive sampling. The sample in this research consisted of 10 Islamic
commercial banks registered with the Financial Services Authority (OJK) for the
period 2016 – 2022. The total number of observation samples was 69 samples. The
data analysis used in this research is panel data regression analysis using the
Eviews 12 application.
Based on data analysis carried out using panel data regression analysis, it
shows that the Non-Performing Financing (NPF) ratio has a significant effect in a
positive direction on profitability. Meanwhile, the Capital Adequacy Ratio,
Financing to Deposit Ratio, board of commissioners and audit committee do not
have a significant effect on the profitability of Islamic commercial banks.
Keywords : Non Performing Financing (NPF), Capital Adequacy Ratio
(CAR), Financing to Deposit Ratio (FDR), board of commissioners, audit
committee
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