Analysis Of The Influence Of Financial Ratio To Profitability Of Sharia Commercial Bank
Abstract
This research aims to find out and analyze the influence of Financing to Deposit Ratio (FDR), Non-Performing Financing (NPF), Capital Adequacy Ratio (CAR), and Operating Expense of Operating Income (OEOI) on Profitability in Sharia Commercial Banks in Indonesian in the period 2011-2020. This type of research is explanatory research and uses a quantitative approach. The population and sample of this study is the Indonesian Sharia Commercial Bank registered with the Financial Services Authority for the period 2011-2020, as many as 14 companies with saturated sampling techniques. The study used multiple regression analysis methods, classical assumption tests, and F and t hypothesis tests. The results of hypothesis testing showed that the four variables significantly influenced the profitability of Sharia commercial banks. Partially, the results of the hypothesis test showed that the variables Financing to Deposit Ratio and Non-Performing Financing had a negative and insignificant Influence on the Profitability of Sharia Commercial Banks, the Capital Adequacy Ratio had a positive and insignificant Influence on the Probability of Sharia Commercial Banks, and Operating Expenses of Operating Income negatively and significantly on the Profitability of Sharia Commercial Banks. This study supports the results of Wahyudi & Kartikasari (2021), Ningsih & Dewi (2020), Aprilia & Soebroto (2020), and Yusuf (2017) and this study does not support the results of Devi (2021), Dewi (2020), and Marginingsih (2018).
References
Abdurrohman, Fitrianingsih, D., Anis, F., & Puteri, Y. (2020). Influence Capital Adequacy Ratio , Loan to Deposit Ratio dan Non Performing Loan to Return on Assets (ROA) In the Banking Sector in IDX. Journal Revenue, 1(1), 126-132.
Ananda, R. F. (2020). Influence Capital Adequacy Ratio and Non Performing Financing to profitabilitas Sharia Commercial Bank in Indonesian. Journal of Sharia Economics, 5(2), 423-442.
Antika, D., & Nelli, N. (2020). Influence CAR, OEOI, FDR and NPF to Profitabilitas (Sharia Commercial Bank in Indonesian Period 2016-2018). Journal of Accounting, 1-22.
Aprilia, A., & Soebroto, N. W. (2020). Analysis of The Influence of Liquidity Ratio, Operating Efficiency, and Solvency Ratio to Financial Performance at PT. Maybank Indonesia Tbk. Period 2010-2018. The Keunis of Scientific Magazine , 8(2), 167-186.
Arikunto, S. (2014). Research Procedures A Practical Approach (15 ed.). Jakarta: Rineka Cipta.
Badzlina, D., Amyulianthy, R., Munira, M. (2020). Influence of Financial Ratio to Sharia Banking Performance (Empirical Study on Sharia Banking Companies Period 2014-2018). Jurnal Relevan, 1(1), 12-23.
Bank Aceh Syariah. (2021). Financial Report. Retrieved from https://www.bankaceh.co.id/?tag=syariah
Bank Indonesia. (2021). Retrieved from https://www.bi.go.id
Bank Indonesia. (2021). Bank Indonesia Regulations No.6/23/DPNP 2004. Retrieved from https://www.bi.go.id
Bank Indonesia. (2021). Bank Indonesia Regulations No.6/23/DPNP 2007. Retrieved from https://www.bi.go.id
Bank Mega Syariah. (2021). Financial Report. Retrieved from https://www.megasyariah.co.id/
Bank Muamalat Indonesia. (2021). Financial Report. Retrieved from https://www.bankmuamalat.co.id
Bank Syariah bukopin. (2021). Financial Report. Retrieved from https://www.syariahbukopin.co.id
Bank Syariah Indonesia. (2021). Financial Report. Retrieved from https://www.ir-bankbsi.com/home.html
Bank Tabungan Pensiunan Nasional Syariah. (2021). Financial Report. Retrieved from https://www.btpnsyariah.com/
Bank Victoria Syariah. (2021). Financial Report. Retrieved from https://bankvictoriasyariah.co.id
Dendawijaya, L. (2001). Banking Management. Jakarta: Ghalia Indonesia.
Dendawijaya, L. (2009). Banking Management. Jakarta: Ghalia Indonesia.
Devi, H. P. (2021). The Influence of Bank Health Ratio to Return on Assets on Sharia Commercial Banks in Indonesian. Journal of Accounting, 5(1), 1-11.
Dewi, Z. R. (2020). The Influence of Financial Ratio to Profitability of Banking Companies (Case Study on BUMN Banks listed on IDX).
Ermiati, C., Amanah, D., Agustini, F., Putri, C. R., & Harahap, D. A. (2020). Financial Performance of Sharia Commercial Banks in Indonesian Period 2016-2019. Scientific Journal of Management and Business, 5(2), 1-10.
Eugene, B., & Joel , H. (2014). The basics of financial management (14 ed.). Jakarta: Salemba Empat.
Fahmi, I. (2012). Analysis of Financial Statements (2 ed.). Bandung: Alfabeta.
Frianto, P. (2012). Fund Management and Health Bank (1 ed.). Jakarta: Rineka Cipta.
Ghozali, I. (2018). Multivariate Analysis Application with IBM SPSS 25 Program. Semarang: Badan Penerbit Universitas Diponegoro.
Hasibuan, M. (2017). Banking Basics. Jakarta: Bumi Aksara.
Ilhami, & Husni, T. (2021). Analysis of the Impact of Covid 19 on the Financial Performance of Sharia Banking in Indonesia. Sharia Banking and Finance, 4(1), 37-45.
Indoensia, I. B. (2017). Managing Credit Healthily. Jakarta: Gramedia Pustaka Utama.
Indonesia, I. A. (2017). Financial Accounting Standards. Jakarta : Salemba Empat.
Jama'an. (2008). The Influence of Corporate Givernance Mechanisms, and the Quality of Public Accounting Firms on the Integrity of Financial Statement Information (Study on Public Companies in IDX). In Tesis. Semarang: Diponegoro University.
Kasmir. (2008). Analysis of Financial Report. Jakarata : Rajawali Pers.
Kasmir. (2012). Analysis of Financial Report. Jakarta: PT. Raja Grafindo Persada.
Kasmir. (2014). Analysis of Financial Report. Jakarta: PT. Raja Grafindo Persada.
Kuncoro, M., & Suhardjono. (2011). Banking Management Theory and Application. Yogyakarta: BPFE.
Marginingsih, R. (2018). Factors That Affect Profitability. Journal of Ecodemica, 2(1), 74-85.
Maybank Syariah. (2021). Financial Report. Retrieved from https://www.maybank.co.id/syariah/
Memunah , M., & Yanti. (2020). The Influence of NPF, OEOI and FDR on The Profitability of Sharia Banking (Case Study on Sharia Banking in Indonesian Period 2012-2016). Journal of Accounting, 5(1), 79-92.
Ningsih, S., & Dewi, M. W. (2020). Analysis of the Influence of NPL, OEOI and CAR Ratios on Financial Performance on Conventional Commercial Banks Listed on IDX. Journal of Accounting and Taxes, 21(1), 71-78.
Nuryanto, U. W., Salam, A. F., Sari, R. P., & Suleman, D. (2020). The Influence of Capital Adequacy Ratio, Liquidity, Credit Risk and Cost Efficiency on Profitability on Banks Goes Public. Journal of Accounting and Finance, 7(1), 1-9.
Otoritas Jasa Keuangan. (2021). Sharia Banking Statistics. Retrieved from www.ojk.go.id
Otoritas Jasa Keuangan. (2021). Retrieved from www.ojk.go.id
Panin Bank Syariah. (2021). Financial Report. Retrieved from https://www.paninbanksyariah.co.id
Raharjo, H., Anita, W., & Dewi, R. (2020). Analysis of The Influence of Financial Performance and Inflation on profitability of Sharia Commercial Banks in Indonesia. Scientific Journal of Accounting and Management, 16(1), 15-26.
Rahmat, A. B., & Komariah, E. (2017). Factors Affecting Profitability in Sharia Commercial Banks Period 2010-2015. Online Journal of Accountants, 2(1), 17-34.
Rivai, V. (2007). Bank and Financial Institute Management. Jakarta: PT. Raja Grafindo Persada.
Rundupadang, J. A., Mangantar, M., & Rate, P. V. (2018). The Influence of Financial Ratio to The Performance of Government Banks (Persero) Listed on the Indonesia Stock Exchange for the Period 2008-2016. EMBA, 6(3), 1218-1227.
Sekaran, U., & Bougie, R. (2017). Research Methods for Business: A Development-Expertise Approach (6 ed.). Jakarta: Salemba Empat.
Slamet, R. (2010). Banking Assets And Liability Management. Jakarta: Faculty of Economics, University of Indonesia.
Sugiono. (2017). Quantitative research methods, and R & D. Bandung: Alfabeta.
Sukarno, & Syaichu, M. (2006). Factors Affecting the Performance of Commercial Banks in Indonesia. Journal of Management and Organizational Studies, 3(2), 46-58.
Sumartik, & Hariasih, M. (2018). Teaching Books on Banking Management. Jawa Timur: UMSIDA Press.
Supardi. (2005). Economic and Business research methodology.Yogyakarta: UII Press.
Susilowati, E. M. (2020). Financial Performance Seen from the Profitability of Indonesian Sharia Commercial Bank. Jurnal Akuntansi Dan Keuangan, 5(2), 110-115.
Wahyudi, C., & Kartikasari, M. D. (2021). Analysis of Financial Ratio to Profitability in Banking listed on IDX (Banking Case Study Registered in IDX 2018-2019). Journal of Taxation, Management, and Accounting, 13(1), 124-138.
Yudiartini, D. A., & Dharmadiaksa, I. B. (2016). The Influence of Financial Ratio to Financial Performance of the Banking Sector on the Indonesia Stock Exchange. Journal of Accounting Udayana University,14(2), 1183-1209.
Yuliani. (2016). Management of Financial Institutions. Palembang: Citra Books.
Yusuf, M. (2017). Impact of Financial Ratio Indicators to Profitability of Sharia Commercial Banks in Indonesian. Journal of Finance and Banking, 13(2), 141-151.
DOI: https://doi.org/10.31315/jubir.v2i2.10916
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Contact Us:
|