Analysis of Impact of CAR, NPF,  BOPO on Profitability of Islamic Banks (Year 2015-2017)

Islamic banks have been known as the resistant banks to the global crisis that hit Indonesia a few years ago. The unique maintenance of Islamic bank performance leads to business continuity. Some Islamic bank performance can be measured by its profitability. There are some factors that affect the profitability Islamic bank and used in this study including CAR, BOPO, and NPF. While the purpose of this study is to determine the effect of CAR, BOPO and NPF on the profitability of Islamic commercial banks. The population of this research is the Islamic commercial bank whose financial statements have been published to the statistics of Islamic banks from 2015 -2017. This research used secondary data from OJK website. Data analysis in this paper conducted multiple linear regression analysis method. The results of this study indicate that the BOPO variable has a significant effect on ROA. On the other hand CAR and NPF variables have no significant effect on ROA.

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PENGARUH TINGKAT BAGI HASIL DAN BI RATE TERHADAP BESARNYA TABUNGAN MUDHARABAH PADA BANK SYARIAH PERIODE 2013-2018

Jurnal Akuntansi dan Keuangan ◽

10.29103/jak.v7i2.1850 ◽

2019 ◽

Vol 7 (2) ◽

pp. 121

Author(s):

Falahuddin Falahuddin ◽

Muchsal Mina

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Linear Regression ◽

Linear Regression Analysis ◽

Secondary Data ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Profit Sharing ◽

Islamic Banks ◽

Analysis Method

This study aims to analyze the Effect of Profit-Sharing Rate and BI Rate on the amount of Mudharabah Savings in Islamic Banks from 2013 to 2018. This study uses secondary data in the form of Islamic Bank financial statements accessed on www.idx.com. The data analysis method used is multiple linear regression analysis. The sample used in this study is 12 banks. The results show that the profit-sharing rate partially has a positive and significant effect on Mudharabah savings in Islamic banks in Indonesia, the BI rate has no effect on Mudharabah savings in Islamic banks in Indonesia. Simultaneously, the profit-sharing rate and BI rate have a positive and significant effect on Mudharabah savings in Islamic banks in Indonesia.

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PENGARUH DANA PIHAK KETIGA DAN PEMBIAYAAN TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA PERIODE 2014-2018

MALIA (TERAKREDITASI) ◽

10.35891/ml.v11i1.1724 ◽

2019 ◽

Vol 11 (1) ◽

pp. 1-20

Author(s):

Alimatul Farida

Keyword(s):

Commercial Banks ◽

Linear Regression Analysis ◽

Secondary Data ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

T Test ◽

Third Party ◽

Islamic Banks ◽

The Public ◽

Islamic Financial Institutions

Islamic banks are Islamic financial institutions whose main activities are collecting funds from the public or so-called third party funds and channeling them back to the public in the form of financing based on sharia principles with a certain margin so that Islamic banks can obtain profits or profits. The greater the third party funds raised and financing that is distributed, the greater the profit to be obtained. The purpose of this study is to determine whether third party funds and financing have a significant effect on the profitability of Islamic Commercial Banks in Indonesia for the 2014-2018 period. This type of research is a quantitative study using secondary data in the form of financial statements of several Sharia Commercial Banks in Indonesia and data analysis using multiple linear regression analysis methods. The results of this study indicate that partially Third Party Funds have no significant effect on the profitability of Sharia Commercial Banks in Indonesia with evidence of the results (t test) it is known that a significant value> 0.05 is equal to 0.411 and t count value <t table that is equal to 0.837 <2.069 . Financing also has no significant effect on the profitability of Sharia Commercial Banks in Indonesia with evidence of the results (t test) it is known that a significant value> 0.05 is equal to 0.274 and the calculated t value <t table is equal to -1,123 <2,069. While simultaneously Third Party Funds and Financing have a significant effect on the profitability of Sharia Commercial Banks in Indonesia with evidence of the results (F test) it is known that a significant value <0.05 is equal to 0.047 and a calculated F value> F table that is equal to 3.516> 3.44.

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Peranan Komisaris dan Direksi Bank Syariah dalam Pengelolaan Dana Zakat dan ISR (Islamic Social Responsibility) di Indonesia

Akuntansi dan Manajemen ◽

10.30630/jakmenpnp.14.2.178 ◽

2019 ◽

Vol 14 (2) ◽

pp. 95

Author(s):

Melia Frastuti ◽

Dimas Pratama Putra ◽

Erfan Effendi

Keyword(s):

Social Responsibility ◽

Commercial Banks ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Islamic Banks ◽

The Public ◽

Islamic Bank ◽

Positive Assessment ◽

Nature Preservation

Abstract Almsgiving is one of the pillars supporting the upholding of Islam as the obligation for the adherents to improve horizontal relations between fellow humans and strengthen vertical relations with Allah SWT. The implementation of Islamic Social Responsibility (ISR) of the Islamic Bank gives a positive assessment in sharia agreement, justice and equality, responsibility for work, welfare, guarantee of nature preservation and benevolent assistance that is not profit-oriented.Proper almsgiving management and ISR implementation make Islamic banks trusted by the public in terms of service quality, satisfaction and loyalty of Muzzaki. It reduces bad images, and provides relevant impacts on social welfare and the progress of the era. The data analysis used to test the hypotheses is Multiple Linear Regression analysis. The data is collected by distributing questionnaires to Commissioners and Directors at 14 (fourteen) Islamic Commercial Banks spread throughout Indonesia. The result of this study shows partially prove the role of Islamic bank commissioners in the amsgiving management only, while the importance of the role of directors in Islamic banks in almsgiving management and the implementation of ISR partially. Keywords: Islamic Bank, Commissioners, Directors, Almsgiving and ISR

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Does Covid-19 Have an Impact on Bank Performance in Indonesia? A Comparative Analysis Based on BUKU

Journal Dimensie Management and Public Sector ◽

10.48173/jdmps.v2i2.90 ◽

2021 ◽

Vol 2 (2) ◽

pp. 9-18

Author(s):

Novita Indri Yanti ◽

Agrianti Komalasari ◽

Tri Joko Prasetyo

Keyword(s):

Comparative Analysis ◽

Commercial Bank ◽

Commercial Banks ◽

Secondary Data ◽

Financial Statements ◽

Bank Performance ◽

Capital Asset ◽

Major Focus ◽

Management Efficiency ◽

Asset Quality

This study aims to determine whether there are differences in the financial performance of commercial banks in Indonesia before and during the Covid-19 pandemic, with a major focus on capital, asset quality, profitability, and management efficiency based on BUKU (Bank Umum Kegiatan Usaha - Commercial Bank Business Activities). The data used in this study is secondary data, which consists of the 2015-2019 financial statements and the 1st quarter 2020 - the 3rd quarter 2020 financial statements. The sample used in this study amounted to 38 banks. The analytical method used is the Kruskal-Wallis test using the IBM SPSS version 25 software. The results of data processing and data analysis using the Kruskal-Wallis test show that there are differences in the capital (CAR), asset quality (NPL), profitability (ROA), and management efficiency (BOPO) of banking companies between BUKU 2, BUKU 3, and BUKU 4 before and during the covid-19 pandemic. The results of this study indicate that in general, the Covid-19 pandemic has an impact on the performance of commercial banks in Indonesia.

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Analisis Faktor-Faktor yang Mempengaruhi FDR Bank Umum Syariah (Studi Kasus PT Bank Muamalat Indonesia Tbk)

Journal of Applied Islamic Economics and Finance ◽

10.35313/jaief.v1i1.2391 ◽

2020 ◽

Vol 1 (1) ◽

pp. 37-53

Author(s):

Hanafi Nugraha ◽

Destian Arshad

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Statistical Data ◽

Linear Regression Analysis ◽

Secondary Data ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Analysis Tool ◽

Islamic Banks ◽

Research Model

The purpose of this study is to analyze factors that affect the liquidity capability of Islamic banks in Indonesia. One of the ratios which used to measure the ability of liquidity and to assess the financial performance of an Islamic bank is FDR. variables which used are ROA, CAR, NIM, and BI Rate. The data used in the study were secondary data on the quarterly financial statements of PT. Bank Muamalat Indonesia Tbk for the period 2012-2019. The research model or analysis tool used in this study is multiple linear regression analysis using statistical data processing applications. The results of this research are that the variables ROA, CAR, NIM, and BI Rate have a simultaneous effect on FDR and partially NIM and BI Rate have a significant effect on FDR, while ROA and CAR partially do not have a significant effect on FDR.

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Peranan Komisaris dan Direksi Bank Syariah dalam Pengelolaan Dana Zakat dan ISR (Islamic Social Responsibility) di Indonesia

Akuntansi dan Manajemen ◽

10.30630/jam.v14i2.47 ◽

2019 ◽

Vol 14 (2) ◽

pp. 95-108

Author(s):

Melia Frastuti ◽

Dimas Pratama Putra ◽

Erfan Effendi

Keyword(s):

Social Responsibility ◽

Commercial Banks ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Islamic Banks ◽

The Public ◽

Islamic Bank ◽

Positive Assessment ◽

Nature Preservation

Almsgiving is one of the pillars supporting the upholding of Islam as the obligation for the adherents to improve horizontal relations between fellow humans and strengthen vertical relations with Allah SWT. The implementation of Islamic Social Responsibility (ISR) of the Islamic Bank gives a positive assessment in sharia agreement, justice and equality, responsibility for work, welfare, guarantee of nature preservation and benevolent assistance that is not profit-oriented. Proper almsgiving management and ISR implementation make Islamic banks trusted by the public in terms of service quality, satisfaction and loyalty of Muzzaki. It reduces bad images, and provides relevant impacts on social welfare and the progress of the era. The data analysis used to test the hypotheses is Multiple Linear Regression analysis. The data is collected by distributing questionnaires to Commissioners and Directors at 14 (fourteen) Islamic Commercial Banks spread throughout Indonesia. The result of this study shows partially prove the role of Islamic bank commissioners in the amsgiving management only, while the importance of the role of directors in Islamic banks in almsgiving management and the implementation of ISR partially.

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ANALISIS PENGGUNAAN PEMBIAYAAN MUDHARABAH DAN PEMBIAYAAN MUSYARAKAH TERHADAP PROFITABILITAS DI BANK UMUM SYARIAH PERIODE 2015-2018

Eqien: Jurnal Ekonomi dan Bisnis ◽

10.34308/eqien.v7i2.146 ◽

2020 ◽

Vol 7 (2) ◽

pp. 71-76

Author(s):

Heikal Muhammad Zakaria ◽

Gusganda Suria Manda ◽

Arif Rakhman

Keyword(s):

Regression Analysis ◽

Commercial Banks ◽

Linear Regression Analysis ◽

Secondary Data ◽

Financial Statements ◽

Analysis Data ◽

Multiple Linear Regression Analysis ◽

Significant Positive Effect ◽

Negative Effect ◽

Positive Effect

This study is aiming to determine the effect of mudharabah financing on the profitability (ROA) in Sharia Commercial Banks (BUS) for the 2015-2018 period, the effect of musyarakah financing on the profitability (ROA) on Sharia Commercial Banks (BUS) for the 2015-2018 period, and the effect of mudharabah and musyarakah financing on the profitability (ROA) in Sharia Commercial Banks (BUS) for the 2015-2018 period. This research is a type of associative research with a quantitative approach. This study uses secondary data with the period of 2015-2018 observation. The data used is sourced from the Sharia Banking (SPS) and the Sharia Bank's annual financial statements from 2015 to 2018. The analysis used is multiple linear regression analysis. Data is processed using SPSS version 16. The results of the study show that mudharabah financing has a significant positive effect on the profitability (ROA) of Sharia Commercial Banks (BUS) for the 2015-2018 period. Musyarakah financing has a significant negative effect on profitability (ROA) of Sharia Commercial Banks (BUS) for the 2015-2018 period. Mudharabah financing and musyarakah financing have a positive significant effect on the profitability (ROA) of Sharia Commercial Banks (BUS) for the 2015-2018 period.

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Analisis Financing To Deposit Ratio, Debt To Equity Ratio, Return On Equity Dan Quick Ratio Terhadap Pembiayaan Murabahah Pada Bank Umum Syariah Di Indonesia

JAE (JURNAL AKUNTANSI DAN EKONOMI) ◽

10.29407/jae.v2i2.865 ◽

2017 ◽

Vol 2 (2) ◽

pp. 34

Author(s):

Diah Nurdiwaty ◽

Faisol Faisol

Keyword(s):

Positive Impact ◽

Linear Regression Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Selling Price ◽

Islamic Banks ◽

Return On Equity ◽

Equity Ratio

Murabaha financing is a form of channeling funds of Islamic banks in transaction using the contract of sale and purchase of goods, where the selling price at cost plus agreed profit and the seller must disclose the acquisition cost of the goods to the buyer, the payment of Murabaha can be made by cash or deferred / credit , This study was conducted to analyze the effect of Financing to Deposit Ratio (FDR), Debt To Equity Ratio (DER), Return on Equity (ROE) and the Quick Ratio (QR) on the financing Murabaha of Islamic Banks in the period of 2012-2015. Data analysis technique used is multiple linear regression analysis with a confidence level of 5%. The data used is secondary data obtained from the publication of the quarterly financial statements are recorded in the Bank Indonesia (BI). This study uses quarterly reports the population of the entire Islamic Banks registered in Bank Indonesia (BI) in 2012-2015 a total of 11 Islamic banks. The sampling technique used was purposive sampling were then obtained 64 samples of the quarterly financial statements. The results showed that partially FDR, ROE and QR significant and positive impact on the financing murabaha, while DER has significant and negative effect on murabaha financing. Based on F test showed that the FDR, DER, ROE and QR simultaneously affect the financing murabaha, the influence of these four variables independet was 43.7% and the remaining 56.3% influenced by other variables outside the research. Based on the conclusions on the outcome of this study, the authors suggest that in the decision the distribution of murabaha financing not only consider Financing to Deposit Ratio (FDR), Debt To Equity Ratio (DER), Return on Equity (ROE) and the Quick Ratio (QR), but should consider other factors, so that the decision could be more precise and accurate.

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Apakah Sukuk Ritel Merupakan Ancaman Bagi penghimpunan Dana Pihak Ketiga Pada Bank Syariah?

Jurnal Ekonomi ◽

10.24912/je.v25i2.651 ◽

2020 ◽

Vol 25 (2) ◽

pp. 182

Author(s):

Muhammad Syakur

Keyword(s):

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Least Square ◽

Islamic Banking ◽

Islamic Banks ◽

Ordinary Least Square ◽

Analysis Techniques ◽

Independent Variables ◽

Islamic Bank

This research is a quantitative study that aims to consider the effect of retail sukuk on the collection of third parties funds (TPF) in Indonesian Islamic Banks for 2015 - 2019. The data used are secondary data retrieved from Islamic Banking Statistics Report for shariah commercial and unit shariah bank quarterly. The method is multiple linear regression analysis techniques with Ordinary Least Square (OLS) approach, using TPF as the dependent variable while Retail Sukuk, ROA, Promotion Cost, Inflation and Bi rate as the independent variables. The results shows Retail Sukuk has a negative and significant impact on the collection of TPF which is intended that retail sukuk is causing the decrease of TPF amount in Indonesian Islamic bank. Therefore the Indonesian government needs to review the policies related to retail sukuk issuance in order to synergize with the development of Islamic Banks. Other results indicate that ROA and promotion costs have positive and significant influance for TPF collection in Indonesian Islamic bank while BI rate is the opposite.

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Pengaruh Ukuran Perusahaan, Jenis Opini Auditor, Laba/Rugi Operasi, Profitabilitas dan Solvabilitas Terhadap Audit Delay Sub Sektor Rokok yang Terdaftar di Bursa Efek Indonesia

Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak ◽

10.30741/assets.v3i2.432 ◽

2019 ◽

Vol 3 (2) ◽

pp. 78-85

Author(s):

Hari Setiono ◽

Rubiyanto Rubiyanto

Keyword(s):

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Financial Statement ◽

Analysis Method ◽

Closing Date ◽

Operating Profit ◽

Qualitative Descriptive

Financial statements can be said to be relevant if the delivery is timely. This timeliness can be seen from audit delay, namely the length of reporting of financial statements between the closing date of the book until the date of the auditor's report. The purpose of this study was to determine the effect of company size variables, auditor opinion types, operating profit/loss, profitability, and solvency levels, on audit delay in cigarette companies listed on the Indonesia Stock Exchange in 2011-2017. This type of research is a qualitative descriptive. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX) by taking financial statement data. The analysis method uses multiple linear regression analysis. The results obtained in this study indicate that simultaneously the five variables have a significant effect of 42% on audit delay. And partially from the 5 variables that affect audit delay is the level of profitability with a significance value of t 0.018 which is less than 0.5%, while the others have no effect.

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