FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS BANK UMUM SYARIAH TAHUN 2012-2017

Abstract

This study aims to determine the effect of Capital Adequacy Ratio
(CAR), Operational Income Operating Costs (BOPO) and Non
Performing Financing (NPF) on profitability (ROA) in Islamic Commercial
Banks. This study uses a quantitative approach. The population in this
study were 13 Islamic Commercial Banks registered in the Financial
Services Authority (OJK). The sampling technique used was random
sampling, which is a Sharia Commercial Bank that is categorized as
Good Financial Performance and Islamic Bank Category in 2017 and
obtained a sample of 5 Islamic Commercial Banks. The analysis
technique used is multiple regression and hypothesis testing using tstatistics
to test partial regression coefficients and f-statistics to test the
significance of the effects together. In addition, a classic assumption test
is also conducted which includes normality test, autocorrelation test,
heteroscedasticity test and multicollinearity test. The results of this study
indicate that partially CAR does not affect ROA in Sharia Commercial
Banks, BOPO partially has a negative and significant effect on ROA in
Islamic Commercial Banks , NPF partially has a negative and significant
effect on ROA in Islamic Commercial Banks. Simultaneously CAR, BOPO
and NPF have a significant effect on the depedent variable (ROA) of
Islamic Commercial Banks.