Windayani, Erilla and Prof. Iwan Triyuwono, SE., Ak., M.Ec., Ph.D. (2024) Pengaruh Biaya Operasional Pendapatan Operasional (Bopo), Pembiayaan Bagi Hasil, Non Performing Finance (Npf), Dan Financing To Deposit Ratio (Fdr) Terhadap Profitabilitas Unit Usaha Syariah. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji pengaruh Beban Operasional Pendapatan Operasional (BOPO), pembiayaan bagi hasil, Non Performing Finance (NPF), dan Financing to Deposit Ratio (FDR) terhadap profitabilitas unit usaha syariah. Dalam penelitian ini, profitabilitas diukur dengan menggunakan Return On Asset (ROA). Metode penelitian yang digunakan dalam penelitian ini adalah kuantitatif asosiatif dengan menggunakan model regresi linear berganda. Alat analisis yang digunakan dalam penelitian ini adalah SPSS 26. Populasi dalam penelitian ini adalah seluruh unit usaha syariah di Indonesia, sesuai Statistik Perbankan Syariah (SPS) bulan Desember tahun 2023. Total sampel yang digunakan dalam penelitian sebanyak 15 unit usaha syariah. Pengambilan sampel dilakukan secara purposive sampling dengan menggunakan laporan publikasi triwulan bulan Desember unit usaha syariah periode 2018-2022 di website resmi masing-masing UUS. Hasil penelitian menunjukkan bahwa pembiayaan bagi hasil dan Non Performing Finance (NPF) berpengaruh negatif dan tidak signifikan terhadap profitabilitas. Variabel Beban Operasional Pendapatan Operasional (BOPO) berpengaruh negatif dan signifikan terhadap profitabilitas. Sedangkan, Financing to Deposit Ratio (FDR) berpengaruh positif dan signifikan terhadap profitabilitas.
English Abstract
This study aims to examine the effect of Operational Costs to Operating Income (BOPO), profit sharing financing, Non Performing Finance (NPF), and Financing to Deposit Ratio (FDR) on the profitability of Sharia Business Units as measured by Return On Assets (ROA). This study applies quantitative association method, analyzing data by multiple linear regression processed by SPSS 26. The population includes all sharia business units in Indonesia as recorded by the Sharia Banking Statistics (SPS) for December 2023, from which the samples of 15 sharia business units are selected through purposive sampling, involving data of the sharia business units’ quarterly published reports in December for the 2018-2022 period, obtained from the official websites of respective Sharia Business Units. The results of the study exhibit that profit sharing financing and NPF have a negative and insignificant effect on profitability; BOPO has a negative and significant effect on profitability; and FDR has a positive and significant effect on profitability.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 052402 |
| Uncontrolled Keywords: | Profitabilitas, ROA, Unit Usaha Syariah, BOPO, Pembiayaan Bagi Hasil, NPF-Profitability, ROA, Sharia Business Unit, BOPO, profit sharing financing; NPF, FDR FDR |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 16 Aug 2024 05:39 |
| Last Modified: | 16 Aug 2024 05:39 |
| URI: | http://repository.ub.ac.id/id/eprint/223295 |
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