Analisis Determinan Atas Profitabilitas Bank Syariah Di Indonesia

Nabila Firdaus Iman, Umiyati Umiyati

Abstract


This study aims to analyze the effect of Sharia Compliance, Operating Efficiency Ratio (OER) and Finance To Deposit Ratio (FDR) on the Profitability of Islamic Banks in Indonesia. The period used used is 2016-2020. The population in this study is Islamic Commercial Banks. This study uses a quantitative approach. The sampling method used in this research is purposive sampling. The total sample selected is 7 samples of Islamic Banks that meet the criteria. The analysis technique used is panel data regression with Eviews 10 software. The results of this study indicate that Profit Sharing Ratio (PSR) has no significant effect on Return On Assets in Islamic Banks, Zakat Performance Ratio (ZPR) has a significant effect on Return On Assets of Islamic Banks, Islamic Income Ratio (IsIR) has no significant effect on Return On Assets in Islamic Banks, Operating Efficiency Ratio (OER) has a significant effect on Return On Assets of Islamic Banks, and Financing To Deposite Ratio (FDR) has no significant effect on Return On Assets in Islamic Banks.

ABSTRAK

Penelitian ini bertujuan untuk menganalisis pengaruh Sharia Compliance, Operating Efficiency Ratio (OER) dan Finance To Deposite Ratio (FDR) terhadap profitabilitas Bank Syariah di Indonesia. Periode yang digunakan yaitu tahun 2016-2020. Populasi pada penelitian ini adalah Bank Umum Syariah. Penelitian ini menggunakan pendekatan kuantitatif. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Total sampel yang terpilih adalah sebanyak 7 sampel Bank Syariah yang memenuhi kriteria. Teknik analisis yang digunakan adalah regresi data panel dengan sofware Eviews 10. Hasil penelitian ini menunjukkan bahwa Profit Sharing Ratio (PSR) tidak berpengaruh signifikan terhadap Return On Asset pada Bank Syariah, Zakat Performance Ratio (ZPR) berpengaruh secara signifikan terhadap Return On Asset Bank Syariah, Islamic Income Ratio (IsIR) tidak berpengaruh signifikan terhadap Return On Asset pada Bank Syariah, Operating Efficiency Ratio (OER) berpengaruh secara signifikan terhadap Return On Asset Bank Syariah, dan Financing To Deposite Ratio (FDR) tidak berpengaruh signifikan terhadap Return On Asset pada Bank Syariah


Keywords


Kepatuhan Syariah; Profitabilitas; Efisiensi Kinerja; Fungsi Intermediasi; Bank Syariah

Full Text:

PDF

References


Abdillah et al. (2016). The Determinants Factor Of Islamic Bank’s Profitability And Liquidity In Indonesia. Knowledge Horizons - Economics, 8(2), 140–147.

Almunawwaroh, M., & Marliana, R. (2018). Pengaruh Car,Npf Dan Fdr Terhadap Profitabilitas Bank Syariah Di Indonesia. Amwaluna: Jurnal Ekonomi Dan Keuangan Syariah, 2(1), 1–17. https://doi.org/10.29313/amwaluna.v2i1.3156

Arief, T. (2019). Terjadi 4 Internal Fraud di BJB Syariah Selama 2018. Retrieved October 8, 2020, from https://m-bisnis-com.cdn.ampproject.org/v/s/m.bisnis.com/amp/read/20190423/90/914480/terjadi-4-internal-fraud-di-bjb-syariah-selama-2018?amp_js_v=a6&amp_gsa=1&usqp=mq331AQFKAGwASA%3D#aoh=16019970799527&referrer=https%3A%2F%2Fwww.google.com&amp_tf=Dari

Arifin, Z. (2005). Dasar-Dasar Manajemen Bank Syariah (3rd ed.). Jakarta: Pustaka Alvabet.

Asrori. (2011). Pengungkapan Syari’ah Compliance Dan Kepatuhan Bank Syariah Terhadap Prinsip Syariah. Jurnal Dinamika Akuntansi, 3(1), 1–7.

Bachri et al. (2013). Pengaruh Rasio Keuangan terhadap Kinerja Keuangan Bank Syariah. Administrasu Bisnis (JAB), 1(2), 177–185.

BAZNAS. (2019). Rasio Keuangan Organisasi Pengelola Zakat Teori dan Konsep. Jakarta: Pusat Kajian Strategis Badan Amil Zakat Nasional.

Cahya, B. T., Zakiyah, R., Rukmini, R., & Kusuma, A. M. (2020). Analisis Tingkat Bagi Hasil Mudharabah: di Tinjau dari Rasio Return on Assets (ROA), Financial to Deposit Ratio (FDR) dan Biaya Operasional dari Pendapatan Operasional (BOPO) (Studi pada Bank Umum Syariah di Indonesia Periode 2014-2018). Jurnal Ilmiah Ekonomi Islam, 6(2), 321. https://doi.org/10.29040/jiei.v6i2.1003

Dendawijaya, L. (2009). Manajemen Perbankan. Ghalia Indonesia.

Dewanata, P., Hamidah, H., & Ahmad, G. N. (2016). The Effect of Intellectual Capital and Islamicity Performance Index To the Performance of Islamic Bank in Indonesia 2010-2014 Periods. JRMSI - Jurnal Riset Manajemen Sains Indonesia, 7(2), 259–278. https://doi.org/10.21009/jrmsi.007.2.04

Donaldson, L., & Davis, J. H. (1991). Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns. Australian Journal of Management, 16(1), 49–64. https://doi.org/10.1177/031289629101600103

Freeman, R. E. M. . . (2002). A Stakeholder Approach to Strategic Management. Journal of Chemical Technology and Biotechnology, 77(6), 671–677. https://doi.org/10.1002/jctb.619

Guthrie, J., Petty, R., & Ricceri, F. (2006). The voluntary reporting of intellectual capital. Journal of Intellectual Capital, 7(2), 254–271. https://doi.org/10.1108/14691930610661890

Hadi, N. (2011). Corporate Social Responsibility. Yogyakarta: Graha Ilmu.

Hameed, S., Wirman, A., Alrazi, B., Nazli, M., & Pramono, S. (2004). Alternative Disclosure and Performance Measures for Islamic Banks. Second Conference on Administrative Sciences: Meeting the Challenges of the Globalization Age, King Fahd University of Petroleum & Minerals, Dhahran, Saudi Arabia, 19–21.

Hardianto, F. (2020). Intellectual Capital Dan Operating Efficiency Ratio. UIN Syarif Hidayatullah Jakarta.

Hasanah, U. (2015). Kepatuhan Prinsip-Prinsip Syariah dan Islamic Corporate Governance Terhadap Kesehatan Finansial Pada Bank Umum Syariah. Universitas Negeri Semarang.

Kasmir. (2014). Dasar-Dasar Perbankan (Edisi Revi). Jakarta: Rajawali Pers.

Khasanah, A. N. (2016). Pengaruh Intellectual Capital Dan Islamicity Performance Index Terhadap Kinerja Keuangan Perbankan Syariah Di Indonesia. Jurnal Nominal, V(6), 1–18. https://doi.org/10.21831/nominal.v5i1.11473

Kokoh, T. A., Monica, C., Pragana, D. P., & Mariana, M. G. (2019). Pengaruh Cash Turnover , Net Intersert Margin, Loan To Deposit Ratio, Operational Effiency And Cost Effeciency (BOPO) Terhadap Return On Asset (ROA) Pada Perbankan Konvensional Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2016. Jurnal Akrab Juara, 4(2), 143–158.

Leonita, G. (2019). Penilaian Kinerja Keuangan. Jurnal Riset Akuntansi Dan Bisnis, 19(1), 66–80.

Mayasari, F. A. (2020). Pengaruh Islamicity Performance Index Terhadap Profitabilitas Bank Umum Syariah Indonesia Periode 2014-2018. Kompartemen: Jurnal Ilmiah Akuntansi, XVIII(1), 22–38. https://doi.org/10.30595/kompartemen.v18i1.6812

Muhammad. (2005). Bank Syari’ah Problem dan Prospek Perkembangan Di Indonesia. Yogyakarta: Graha Ilmu.

Pandia, F. (2012). Manajemen Dana dan Kesehatan Bank. Jakarta: Rineka Cipta.

Pudyastuti, L. W. (2018). Pengaruh Islamicity Performance Index dan Financing to Deposit Ratio (FDR) Terhadap Kinerja Keuangan Perbankan Syariah di Indonesia. Jurnal Manajemen Bisnis Indonesia, 7(2), 170–181.

Rahma, Y. (2018). The Effect Of Intellectual Capital And Islamic Performance Index On Financial Performance. Akuntabilitas, 11(1), 105–116. https://doi.org/10.15408/akt.v11i1.8804

Rahmah, A. N. (2018). Analisis Pengaruh CAR, FDR, NPF, BOPO Terhadap Profitabilitas (Return On Assets) Pada Bank Syariah Mandiri Periode Tahun 2013-2017. IAIN Purwokerto, 1–112.

Rahmani, N. A. B. (2017). Analisis Pengaruh Capital Adequacy Ratio (CAR) dan Financing to Deposit Ratio (FDR) terhadap Return On Asset (ROA) dan Return On Equity (ROE) Pada Perusahaan Bank Umum Syariah di Indonesia. Human Falah, 4(2), 299–316.

Ramadhan, A. B. (2017). Analisis Perbandingan Kinerja Perbankan Syariah Di Indonesia Menggunakan Islamicity Performance Index Tahun 2010-2016. Jurnal Ekonomi, 1–49.

Ratmono, G. &. (2013). Analisis Multivarian dan Ekonometrika. Semarang: Badan Penerbit Universitas Diponegoro.

Riyadi, S. A. Y. (2014). Pengaruh Pembiayaan Bagi Hasil, Pembiayaan Jual Beli, Financing To Deposit Ratio (Fdr) Dan Non Performing Financing (Npf) Terhadap Profitabilitas Bank Umum Syariah Di Indonesia. Accounting Analysis Journal, 3(4), 466–474. https://doi.org/10.15294/aaj.v3i4.4208

Said, F. N. (2017). Analisis Pengaruh Capital Adequacy Ratio (CAR), Financing To Deposit Ratio (FDR), Non Performing Financing (NPF), Biaya Operasional Terhadap Pendapatan Operasional (BOPO) Terhadap Profitabilitas Bank Umum Syariah Di Indonesia. Angewandte Chemie International Edition, 6(11), 951–952.

Sitompul, S., & Nasution, S. K. (2019). The Effect of Car, BOPO, NPF, and FDR on Profitability of Sharia Commercial Banks in Indonesia. Budapest International Research and Critics Institute (BIRCI-Journal) : Humanities and Social Sciences, 2(3), 234–238. https://doi.org/10.33258/birci.v2i3.412

Sula, A. E., & Alim, M. N. (2014). Pengawasan, Strategi Anti Fraud, dan Audit Kepatuhan Syariah sebagai Upaya Fraud Preventive pada Lembaga Keuangan Syariah. JAFFA, 02(2), 91–100.

Sutedi, A. (2009). Perbankan Syariah Tinjauan dan Beberapa Segi Hukum. Jakarta: Ghalia Indonesia.

Umiyati, L. M. M. K. (2020). Islamic Corporate Governance and Sharia Compliance on Financial Performance Sharia Bank in Indonesia. Al-IQTISHAD: Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics), 12 no.1(Jan_juni 2020), 33–50. https://doi.org/https://doi.org/10.15408/aiq.v12i1.15053

Widyaningrum, L., & Septiarini, D. F. (2015). Pengaruh CAR, NPF, FDR, dan OER, Terhadap ROA Pada Bank Pembiayaan Rakyat Syariah di Indonesia Periode Januari 2009 Hingga Mei 2014. Jurnal Ekonomi Syariah Teori Dan Terapan, 2(12), 970. https://doi.org/10.20473/vol2iss201512pp970-985

Yuli, A. (2018). Bank Syariah Mandiri Diduga Beri Pembiayaan Fiktif Rp. 1,1 T. Retrieved October 8, 2020, from https://www.cnnindonesia.com/ekonomi/20180214172620-78-276222/bank-syariah-mandiri-diduga-beri-pembiayaan-fiktif-rp11-t




DOI: https://doi.org/10.35836/jakis.v10i1.280

Article metrics

Abstract views : 3149 | views : 2449

Refbacks

  • There are currently no refbacks.


Bookmark and Share


Copyright (c) 2022 Nabila Firdaus Iman, Umiyati Umiyati

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

JAKIs was indexed by: