Pengaruh Dana Pihak Ketiga Dan Non Performing Financing Terhadap Return On Assets (Roa) Pada Bank Umum Syariah Di Indonesia
Abstract
This research is intended to determine, analyze and describe the effect of Third Party Funds and Non-Performing Financing on Return On Assets at Islamic Commercial Banks in Indonesia for the 2017-2021 period. The data used in this research is descriptive quantitative. This study uses secondary data taken from annual financial report data at Islamic Commercial Banks in Indonesia which are at the OJK and the official website of each bank for the 2017-2021 period. In the data analysis process, the software used is SPSS 21 which consists of descriptive statistical analysis. , classical assumption test (normality test, multicollinearity, autocorrelation and heteroscedasticity), multiple linear regression test, and hypothesis testing (determination test, partial t test and simultaneous F test). The results of this study partially, DPK has no effect on ROA. And NPF has a positive influence on ROA. While the results of the simultaneous test can be concluded that the results of this study are good fit, which means that DPK and NPF simultaneously have a positive and significant effect on ROA.
References
Aulia, R., & Anwar, S. (2021). Pengaruh Biaya Operasional dan Pendapatan Operational, Net Operating Margin, Dana Pihak Ketiga dan Capital Adequacy Ratio terhadap Profitabilitas Bank Syariah. Bukhori: Jurnal Ekonomi Dan Keuangan Islam, 1(1), 21–38.
Dasari, S. A., & Wirman. (2020). Pengaruh Dana Pihak Ketiga dan Non Performing Financing Terhadap Return on Asset Bank Umum Syariah di Indonesia (Periode 2014-2019). Jurnal Nisbah, 6(2), 124–130.
Diana, N., & Huda, S. (2019). Dana Pihak Ketiga dan Pendapatan Pembiayaan Bagi Hasil Terhadap Laba Pada Bank Umum Syariah Indonesia. Jurnal Akuntansi : Kajian Ilmiah Akuntansi, 6(1), 99–113.
Hakiim, N., & Rafsanjani, H. (2016). PENGARUH INTERNAL CAPITAL ADEQUENCY RATIO (CAR),FINANCING TO DEPOSIT RATIO (FDR),DAN BIAYA OPERASIONAL PER PENDAPATAN OPERASIONAL (BOPO) DALAM PENINGKATAN PROFITABILITAS INDUSTRI BANK SYARIAH DI INDONESIA. Masharif Al-Syariah: Jurnal Perbankan Syariah, 1(1), 60–74.
Husaeni, U. A. (2017). Analisis Pengaruh Dana Pihak Ketiga dan Non Performing Financing Terhadap Return On Asset Pada BPRS di Indonesia. 5(1), Equilibrium.
Kumaliyah, N. (2011). Pemodelan Pembiayaan Mudharabah Perbankan Syariah Dengan Metode System DInamika. Universitas Islam Negeri Jakarta.
Mahmudah, N., & Harjanti, R. S. (2016). ANALISIS CAPITAL ADEQUACY RATIO, FINANCING TO DEPOSIT RATIO, NON PERFORMING FINANCING, DAN DANA PIHAK KETIGA TERHADAP TINGKAT PROFITABILITAS BANK UMUM SYARIAH PERIODE 2011-2013. SENIT (Jurnal Politeknik Tegal Harapan Bersama), 1(1), 134–143.
Moorey, N., Sukimin, & Juwari. (2020). PENGARUH FDR, BOPO, NPF, DAN CAR TERHADAP ROA PADA PT. BANK SYARIAH MANDIRI PERIODE 2012-2019. Jurnal GeoEkonomi, 11(1), 74–89.
Riyadi, S., & Yulianto, A. (2014). Pengaruh Pembiayaan Bagi Hasil, Pembiayaan Jual Beli, Financing to Deposit Ratio (FDR) dan Non Performing Financing (NPF) Terhadap Profitabilitas Bank Umum Syariah di Indonesia. Accounting Analysis Journal, 3(4), 466–474.
Siregar, P. A. (2020). RISIKO KEUANGAN DAN PENGARUHNYA TERHADAP PROFITABILITAS BANK SYARIAH DI INDONESIA. AT-TAWASSUTH: Jurnal Ekonomi Islam, V(1), 120–141.
Suherman, U. D. (2016). PENGARUH RESIKO KREDIT TERHADAP PROFITABILITAS BANK JABAR BANTEN SYARIAH. Jurnal Hukum dan Kemanusiaan, 10(2), 201–2016.
Sya’adah, M., Hidayat, D. S., & Hamdani, M. (2017). FAKTOR-FAKTOR YANG BERPENGARUH RISIKO KREDIT BANK UMUM SYARIAH DI INDONESIA PERIODE 2010 – 2013. MAGISMA: JURNAL ILMIAH EKONOMI DAN BISNIS, 5(2), 24–33.
Yusuf, M. (2017). Dampak Indikator Rasio Keuangan terhadap Profitabilitas Bank Umum Syariah di Indonesia. Jurnal Keuangan dan Perbankan, 13(2), 141–151.
www.ojk.com
