ANALISIS KINERJA KEUANGAN : KEMAMPUAN BANK SYARIAH DALAM PENYALURAN PEMBIAYAAN

Penulis

DOI:

https://doi.org/10.30659/jai.7.1.67-79

Abstrak

Penelitian ini bertujuan untuk menguji pengaruh faktor-faktor kinerja keuangan Bank Syariah dalam
melakukan penyaluran pembiayaan, yaitu Dana Pihak Ketiga (DPK), Return on Asset (ROA), Capital Adequacy Ratio (CAR), dan Non Performing Financing (NPF). Penelitian ini mengacu penelitian sebelumnya mengenai penyaluran pembiayaan. Akan tetapi, objek penelitian sebelumnya merupakan Bank Konvensional yang prinsip pembiayaannya berbeda dengan Bank Syariah. Meskipun demikian, ada beberapa penelitian terdahulu mengenai penyaluran pembiayaan di Bank Syariah, namun belum terlalu banyak dilakukan. Oleh sebab itu, penelitian ini dilakukan untuk menjelaskan lebih dalam faktor yang mempengaruhi Bank Syariah dalam melakukan penyaluran pembiayaan. Penelitian ini menggunakan sampel sebanyak 9 Bank Syariah yang berada di Indonesia dengan periode tahun 2010-2015, sehingga diperoleh sampel sebanyak 54. Teknik pengambilan sampel menggunakan purposive sampling dengan teknik analisis regresi linier berganda untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa Dana Pihak Ketiga (DPK) dan Non Performing Financing (NPF) berpengaruh secara signifikan terhadap penyaluran pembiayaan Bank Syariah. Sedangkan Return on Asset (ROA) dan Capital Adequacy Ratio (CAR) tidak berpengaruh terhadap penyaluran pembiayaan Bank Syariah.

Unduhan

Diterbitkan

2018-09-10

Terbitan

Vol 7 No 1 (2018): Jurnal Akuntansi Indonesia

Bagian

Articles

Lisensi

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