Pengaruh Rasio Keuangan terhadap Kinerja Bank Umum Syariah di Indonesia Tahun 2012-2014

Authors

  • Fida Arumingtyas Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Tangerang

DOI:

https://doi.org/10.31000/competitive.v1i2.217

Abstract

Tujuan dari penelitian ini adalah untuk membuktikan pengaruh rasio keuangan Capital Adequacy Ratio (CAR),Biaya Operasi dibanding Pendapatan Operasi (BOPO), Net Operational Margin (NOM), NonPerforming Financing(NPF) dan Financing to Deposit Ratio (FDR) terhadap kinerja bank yang diukur dengan Return On Asset (ROA), serta variabel-variabel manakah yang paling berpengaruh terhadap Return On Asset (ROA).

            Sampel seluruhnya diambil dari laporan keuangan bank umum syariah yang beroperasi sebelum tahun 2014. Teknik analisis yang digunakan yaitu analisis regresi berganda. Pengujian asumsi klasik yang digunakan dalam penelitian ini meliputi uji, normalitas, multikolinearitas, heteroskedatisitas dan autokorelasi. Dari hasil uji F didapat nilai F hitung sebesar 106,702 dengan P value sebesar0,000. Hal ini berarti nilai P value kurang dari 0,05 yang menunjukkan bahwa variabel Capital Adequacy Ratio (CAR), Biaya Operasi dibanding Pendapatan Operasi (BOPO), Net Operational Margin (NOM), Non Performing Financing(NPF) dan Financing Deposit Ratio(FDR) secara bersama-sama mempunyai pengaruh yang berarti terhadap Return On Asset(ROA). Berdasarkan hasil uji t disimpulkan bahwaCapital Adequacy Ratio (CAR),Non Performing Financing(NPF), Net Operational Margin (NOM) dan Financing Deposit Ratio (FDR)berpengaruh secara parsial terhadap Return On Asset (ROA) sedangkan Biaya Operasi dibanding Pendapatan Operasi (BOPO) tidak berpengaruh secara parsial.

Kata Kunci : Rasio-rasio Keuangan, Kinerja Bank

Author Biography

  • Fida Arumingtyas, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Tangerang
    Dosen Tetap Prodi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Tangerang.

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Published

2017-07-16

Issue

Vol. 1 No. 2 (2017): Competitive Jurnal Akuntansi dan Keuangan

Section

Articles

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