Profitability of Islamic Commercial Banks In Indonesia

Abstract

This study aims to determine the profitability of Islamic commercial banks in Indonesia reviwed from the effect of NPF ratio and CAR ratio as intervening variable to ROA ratio in 2014-2016. The sampling technique of this research uses purposive sampling with the criteria of Islamic Commercial Banks which are registered in Financial Services Authority during period 2014 until 2016 and Islamic Banks which are consistently publish quarterly report period 2014-2016. The results show that there are 10 BUS with quarterly data amounting to 120. This method of this research uses calculating path analysis method with the help of SPSS 23 program. The test that has been done shows that the NPF ratio has significant effect to ROA ratio which means that the bigger NPF ratio, the bigger cost of eliminating the financing reserve which resulted the income of Islamic commercial bank is decreasing, so it will have an impact to the decrease of ROA ratio. The NPF ratio significantly influences the CAR ratio, which means that the greater financing risk faced by Islamic commercial banks will increase the formation of allowance for earning assets losses from the equity held, thereby reducing the share of equity which is the component of the capital adequacy. CAR ratios are able to mediate an indirect effects of NPF ratios to ROA ratios.[Penelitian ini bertujuan untuk mengetahui profitabilitas bank umum syariah di Indonesia yang ditinjau dari pengaruh rasio NPF dan rasio CAR sebagai variabel intervening terhadap rasio ROA pada tahun 2014-2016. Teknik pengambilan sampel penelitian ini menggunakan purposive sampling dengan kriteria Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan selama periode 2014 hingga 2016 dan Bank Syariah yang secara konsisten menerbitkan laporan triwulanan periode 2014-2016. Hasil penelitian menunjukkan bahwa terdapat 10 BUS dengan data triwulanan sebesar 120. Metode penelitian ini menggunakan metode analisis jalur kalkulasi dengan bantuan program SPSS 23. Pengujian yang telah dilakukan menunjukkan bahwa rasio NPF berpengaruh signifikan terhadap rasio ROA yang berarti bahwa semakin besar rasio NPF, semakin besar biaya menghilangkan cadangan pembiayaan yang mengakibatkan pendapatan bank umum syariah menurun, sehingga akan berdampak terhadap penurunan rasio ROA. Rasio NPF secara signifikan mempengaruhi rasio CAR, yang berarti bahwa semakin besar risiko pembiayaan yang dihadapi oleh bank umum syariah akan meningkatkan pembentukan penyisihan kerugian aset produktif dari ekuitas yang dimiliki, sehingga mengurangi bagian ekuitas yang merupakan komponen dari kecukupan modal . Rasio CAR mampu memediasi efek tidak langsung dari rasio NPF ke rasio ROA.]

Cite this work

No public copy is stored for this record, so only the metadata is cited.

Stored only when both papers are in the corpus — 16 citations exist upstream.

Papers that cite the same references — the relational fallback while embeddings are still backfilling.