ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA BANK UMUM SYARIAH DI INDONESIA

Penulis

DOI:

https://doi.org/10.30659/jai.2.2.131-145

Kata Kunci:

CAR (Capital Adequacy Ratio), NPF (Non Performing Financing), NOM (Net Operating Margin), FDR (Financing to Deposit Ratio), BOPO, DPK, ROA (Return on Assets)

Abstrak

This study aimed to examine the effect of the Capital Adequacy Ratio (CAR) , Non Performing Financing (NPF) , Net Operating Margin (NOM) , Financing to Deposit Ratio (FDR) , BOPO and DPK against return on Assets ( ROA) as a proxy of the financial performance of Islamic Banks in Indonesia from 2008 to 2012 . The population in this study was 11 Islamic Banks in Indonesia . The analysis technique used in this study is a multiple linear regression . While the classical assumption used in this study include autocorrelation test , normality test, multikolonieritas , and heteroscedasticity test .
The results showed that the variable CAR and DPK positive and significant impact on ROA Islamic Banks . While BOPO variable is negative and significant effect on ROA Islamic Banks . NPF variables , NOM , and FDR negative effect on ROA , but not significantly . Predictive ability of the six variables on ROA of 86.0 % , while the rest is influenced by other factors not included in the research model . The results of this study are expected to provide guidelines for the management of Islamic Banks in managing the company.

Unduhan

Diterbitkan

2016-11-14

Terbitan

Vol 2 No 2 (2013): Jurnal Akuntansi Indonesia

Bagian

Articles

Lisensi

Jurnal Akuntansi Indonesia is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License Creative Commons License


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