Pengukuran Kinerja Keuangan Pada Bank Umum Syariah Menggunakan Indikator Kinerja Perbankan Syariah
DOI:
https://doi.org/10.56910/gemilang.v1i3.101Keywords:
Financial Performance, Financial Ratios, Islamic Commercial BanksAbstract
This study aims to determine the effect of measuring financial performance using financial ratios of Capital Adequacy, Liquidity, on the profitability of Islamic Commercial Banks as measured by Return On Assets (ROA). The population and sample of this research are all Islamic Commercial Banks in Indonesia as many as 14 Islamic Commercial Banks selected by the Purposive Sampling method. The data analysis technique used multiple regression analysis method with panel data. The results of this study indicate that partially and simultaneously there is an influence between Capital Adequacy Ratio, Liquidity (Financing to Deposit Ratio), asset quality (Non Performing Financing) and Operational Cost Efficiency of Operating Income (BOPO) on the disclosure of Profitability in Commercial Banks Sharia in Indonesia..
References
Baltagi, B. H. (2008). Econometrics (4th ed). Springer : Verlag Berlin Heidelberg.
Hermawan, D., & Fitria, S. (2019). Pengaruh Car, Npf, Fdr, Dan Bopo Terhadap Tingkat Profitabilitas Dengan Variabel Kontrol Size Studi Kasus pada PT. Bank Muamalat Indonesia Periode 2010 – 2017. http://ejournal-s1.undip.ac.id/index.php/djom
Mariani, D., & Suryani. (2018). Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Kinerja Sosial Dan Kinerja Lingkungan Sebagai Variabel Moderator (Studi Empiris Pada Perusahaan Pertambangan dan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011 - 2015). 7(1), 59–78
Sudrajat Wawan. 2015. Pengaruh Kinerja Keuangan, Ukuran Perusahaan dan Mekanisme Corporate Governance Terhadap Pengungkapan Islamic Social Reporting (ISR) (Study Empiris Pada Perbankan Syariahyang Terdaftar di OJK). 2-25.
Shunu, A. H. (2017). The Effect Of Board Size On Firm Financial Performance Of Listed Firms In Nairobi Security. 5(6), 48–51.
Triyani, W., Mahmudi, B., & Rosyid, A. (2018). Pengaruh Pertumbuhan Aset Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening (Studi Empiris Perusahaan Sektor Pertambangan yang terdaftar Di Bursa Efek Indonesia Periode 2007 - 2016). Tirtayasa Ekonomika, 13(1), 107. https://doi.org/10.35448/jte.v13i1.4213
