PENGARUH THIRD PARTY FINANCING, FINANCING TO DEPOSIT RATIO DAN NON PERFORMING FINANCING TERHADAP RETURN ON ASSET DENGAN ISLAMIC INCOME RATIO SEBAGAI VARIABEL MODERASI
DOI:
https://doi.org/10.32332/finansia.v6i2.7794Keywords:
TPF, FDR, NPF, RPA, IsIRAbstract
Research to determine the effect of TPF, FDR, and NPF on ROA with IsIR as a moderating variable .This research uses a quantitative approach. The research population is the financial reports of Islamic banks registered with the financial services authority and the sample chosen is the financial statements of Islamic banks in 2015-2021. The data analysis technique used is multiple linear regression analysis. The results of this research show that directly the Adjusted R Square (R2) value is 0.311 or 31.1%. In the Ttest, there is no significant or partial influence between TPF ROA. There is a significant and partial influence of FDR and NPF on ROA. Then in the Ftest it was discovered that TPF, FDR, and NPF had a big impact on ROA. Then in the moderate regression test it was discovered that TPF did not have a moderate effect on ROA, and FDR and NPF had a moderate effect on ROA. Future researchers are expected to be able to develop research related to other islamic bank financial reports.
Downloads
Download data is not yet available.
References
Desfian, Basran. "Analisis Faktor-faktor Yang Berpengaruh Terhadap Kinerja Bank Umum Di Indonesia Tahun 2001-2003." Jurnal Manajemen Diponegoro, 2003.
Fiawati, Rani. Pengaruh Financing To Deposit Ratio (FDR), Non Performing Financing (NPF), Dan Return On Assets (ROA) Terhadap Net Operating Margin (NOM) Pada Bank Umum Syariah Di Indonesia Periode 2014-2017. 2017.
Imsar, Tambunan K., Dan Indriyani, C. "Pengaruh Return On Asset (ROA), Biaya Operasional dan Pendapatan Operasional (BOPO), Financing To Deposit Ratio (FDR) dan Non Performing Financing (NPF) Terhadap Capital Adequacy Ratio (CAR) Pada Bank Mega Syariah Tahun 2012-2020." Jurnal Cendekia Ilmiah, Vol. 1, No. 5, 2022. https://jurnal.lp2msasbabel.ac.id/index.php/JS/article/view/2037.
Irfan, Nur. Pengaruh Third Party Financing (TPF), Financing To Deposit Ratio (FDR), Dan Non Performing Finance (NPF) Terhadap Return On Asset (ROA) Dengan Islamic Income Ratio (IsIR) Sebagai Variabel Moderasi. Makassar: Universitas Islam Negeri Alauddin, 2019.
Keuangan, Otoritas Jasa. "Laporan Keuangan Perbankan." https://www.ojk.go.id/id/kanal /perbankan/data-dan-statistik/laporan-keuangan-perbankan/Default.aspx, Diakses Pada Tanggal 10 Juli 2023.
Kristiarini, Nurul. Analisis Pengaruh Financing To Deposit Ratio (FDR) Terhadap Profitabilitas (ROA) Dengan Non Performing Financing (NPF) Sebagai Variabel Moderasi Pada Perbankan Syariah (Studi Kasus Pada Bank Umum Syariah Yang Terdaftar Di Bi Periode 2013-2017). Jawa Tengah: Institut Agama Islam Negeri Salatiga, 2018.
Wijaya, J. A. " Pengaruh Third Party Financing (TPF), Financing To Deposit Ratio (FDR), Dan Non Performing Financing (NPF) Terhadap Return On Asset (ROA) Dengan Islamic Income Ratio (IsIR) Sebagai Variabel Moderasi.” A Psicanalise Dos Contos De Fadas. Tradução Arlene Caetano, Vol. 1, 2019.
Anggraini, R. A. "Analisis Faktor-Faktor Yang Memengaruhi Penyaluran Kredit Pada Bank Konvensional Periode 2015-2019." Jurnal Ilmu Manajemen, Vol. 9, No. 3, 2021. https://doi.org/10.26740/jim.v9n3.p1048-1059.
Pardede, Desi Natalia., Dan Pangestuti, Irene Rini Demi. "Analisis Pengaruh CAR, Dana Pihak Ketiga (DPK), NIM, Dan LDR Terhadap Profitabilitas Perbankan Dengan LDR Sebagai Variabel Intervening." Diponegoro Journal Of Management, Vol. 5, No. 3, 2016. http://ejournal-s1.undip.ac.id/index.php/dbr.
Puspita, Dita., Barnas, Benny., Dan Purbayati, Radia. "Pengaruh Dana Pihak Ketiga, Non Perfoming Financing, Dan Inflasi Terhadap Pembiayaan Mudharabah Pada Bank Umum Syariah." Journal Of Applied Islamic Economics And Finance, Vol. 2, No. 3, 2022. https://doi.org/10.35313/jaief.v2i3.3051.
Rimadhani, M., Dan Erza, O. "Analisis Variabel-Variabel Yang Mempengaruhi Pembiayaan Murabahah Pada Bank Syariah Mandiri Periode 2008." Media Ekonomi, Vol. 19, No. 1, 2017. https://doi.org/10.25105/me.v19i1.833.
Agustina dan Anthony Wijaya, 2013. “Analisis yang Mempengaruhi Loan to Deposit Ratio Bank Swasta Nasional Di Bank Indonesia”. Jurnal Wira Ekonomi Mikroskil. Vol. 3, No. 02, 2013.
Agustiningrum, Riski. “Analisis Pengaruh antara CAR, NPL, dan LDR Terhadap Profitabilitas Pada Perusahaan Perbankan.” Jurnal Manajemen Universitas Udayana, Vol. 2, No. 8, 2013.
Ali, Khizer. “Bank-Spesific And Macroeconomic Indicators Of Profitability–Empirical Evidence From The Commercial Banks Of Pakistan.” International Journal Of Business And Social Science, Vol. 2, No. 6, 2011.
Dendawijaya Lukman. Manajemen Perbankan. Jakarta: Ghalia Indonesia, 2001.
Gul, Sehrish. “Factors Affecting Bank Profitability In Pakistan.” The Romanian Economic Journal, Vol. 14, No. 39, 2011.
Hersugondo, Hersugondo., Dan Tamtomo, Handy Setyo. “Pengaruh CAR, NPL, DPK, Dan ROA Terhadap LDR Perbankan Indonesia.” Dharma Ekonomi, Vol. 19, No. 36, 2012.
Sudiyanto, Bambang., Dan Suroso, Jati. “Analisis Pengaruh Dana Pihak Ketiga, BOPO, CAR, Dan LDR Terhadap Kinerja Keuangan Pada Sektor Perbankan Yang Go Public Di Bursa Efek Indonesia Periode 2005-2008.” Dinamika Keuangan Dan Perbankan, Vol. 2, No. 2, 2010.
Wityasari, Merita. “Analisis Pengaruh CAR, DPK, NPL, Dan LDR Terhadap Profitabilitas Perbankan Dengan LDR Sebagai Variabel Intervening.” Diponegoro Journal Of Management, 2014.
Zulfikar, Taufik. “Pengaruh CAR, LDR, NPL, BOPO, NIM Terhadap Kinerja Profitabilitas (ROA) Bank Perkreditan Rakyat Di Indonesia.” Jurnal Magister Manajemen Universitas Katolik Parahyangan, Vol. 1, No. 2, 2014.
Fiawati, Rani. Pengaruh Financing To Deposit Ratio (FDR), Non Performing Financing (NPF), Dan Return On Assets (ROA) Terhadap Net Operating Margin (NOM) Pada Bank Umum Syariah Di Indonesia Periode 2014-2017. 2017.
Imsar, Tambunan K., Dan Indriyani, C. "Pengaruh Return On Asset (ROA), Biaya Operasional dan Pendapatan Operasional (BOPO), Financing To Deposit Ratio (FDR) dan Non Performing Financing (NPF) Terhadap Capital Adequacy Ratio (CAR) Pada Bank Mega Syariah Tahun 2012-2020." Jurnal Cendekia Ilmiah, Vol. 1, No. 5, 2022. https://jurnal.lp2msasbabel.ac.id/index.php/JS/article/view/2037.
Irfan, Nur. Pengaruh Third Party Financing (TPF), Financing To Deposit Ratio (FDR), Dan Non Performing Finance (NPF) Terhadap Return On Asset (ROA) Dengan Islamic Income Ratio (IsIR) Sebagai Variabel Moderasi. Makassar: Universitas Islam Negeri Alauddin, 2019.
Keuangan, Otoritas Jasa. "Laporan Keuangan Perbankan." https://www.ojk.go.id/id/kanal /perbankan/data-dan-statistik/laporan-keuangan-perbankan/Default.aspx, Diakses Pada Tanggal 10 Juli 2023.
Kristiarini, Nurul. Analisis Pengaruh Financing To Deposit Ratio (FDR) Terhadap Profitabilitas (ROA) Dengan Non Performing Financing (NPF) Sebagai Variabel Moderasi Pada Perbankan Syariah (Studi Kasus Pada Bank Umum Syariah Yang Terdaftar Di Bi Periode 2013-2017). Jawa Tengah: Institut Agama Islam Negeri Salatiga, 2018.
Wijaya, J. A. " Pengaruh Third Party Financing (TPF), Financing To Deposit Ratio (FDR), Dan Non Performing Financing (NPF) Terhadap Return On Asset (ROA) Dengan Islamic Income Ratio (IsIR) Sebagai Variabel Moderasi.” A Psicanalise Dos Contos De Fadas. Tradução Arlene Caetano, Vol. 1, 2019.
Anggraini, R. A. "Analisis Faktor-Faktor Yang Memengaruhi Penyaluran Kredit Pada Bank Konvensional Periode 2015-2019." Jurnal Ilmu Manajemen, Vol. 9, No. 3, 2021. https://doi.org/10.26740/jim.v9n3.p1048-1059.
Pardede, Desi Natalia., Dan Pangestuti, Irene Rini Demi. "Analisis Pengaruh CAR, Dana Pihak Ketiga (DPK), NIM, Dan LDR Terhadap Profitabilitas Perbankan Dengan LDR Sebagai Variabel Intervening." Diponegoro Journal Of Management, Vol. 5, No. 3, 2016. http://ejournal-s1.undip.ac.id/index.php/dbr.
Puspita, Dita., Barnas, Benny., Dan Purbayati, Radia. "Pengaruh Dana Pihak Ketiga, Non Perfoming Financing, Dan Inflasi Terhadap Pembiayaan Mudharabah Pada Bank Umum Syariah." Journal Of Applied Islamic Economics And Finance, Vol. 2, No. 3, 2022. https://doi.org/10.35313/jaief.v2i3.3051.
Rimadhani, M., Dan Erza, O. "Analisis Variabel-Variabel Yang Mempengaruhi Pembiayaan Murabahah Pada Bank Syariah Mandiri Periode 2008." Media Ekonomi, Vol. 19, No. 1, 2017. https://doi.org/10.25105/me.v19i1.833.
Agustina dan Anthony Wijaya, 2013. “Analisis yang Mempengaruhi Loan to Deposit Ratio Bank Swasta Nasional Di Bank Indonesia”. Jurnal Wira Ekonomi Mikroskil. Vol. 3, No. 02, 2013.
Agustiningrum, Riski. “Analisis Pengaruh antara CAR, NPL, dan LDR Terhadap Profitabilitas Pada Perusahaan Perbankan.” Jurnal Manajemen Universitas Udayana, Vol. 2, No. 8, 2013.
Ali, Khizer. “Bank-Spesific And Macroeconomic Indicators Of Profitability–Empirical Evidence From The Commercial Banks Of Pakistan.” International Journal Of Business And Social Science, Vol. 2, No. 6, 2011.
Dendawijaya Lukman. Manajemen Perbankan. Jakarta: Ghalia Indonesia, 2001.
Gul, Sehrish. “Factors Affecting Bank Profitability In Pakistan.” The Romanian Economic Journal, Vol. 14, No. 39, 2011.
Hersugondo, Hersugondo., Dan Tamtomo, Handy Setyo. “Pengaruh CAR, NPL, DPK, Dan ROA Terhadap LDR Perbankan Indonesia.” Dharma Ekonomi, Vol. 19, No. 36, 2012.
Sudiyanto, Bambang., Dan Suroso, Jati. “Analisis Pengaruh Dana Pihak Ketiga, BOPO, CAR, Dan LDR Terhadap Kinerja Keuangan Pada Sektor Perbankan Yang Go Public Di Bursa Efek Indonesia Periode 2005-2008.” Dinamika Keuangan Dan Perbankan, Vol. 2, No. 2, 2010.
Wityasari, Merita. “Analisis Pengaruh CAR, DPK, NPL, Dan LDR Terhadap Profitabilitas Perbankan Dengan LDR Sebagai Variabel Intervening.” Diponegoro Journal Of Management, 2014.
Zulfikar, Taufik. “Pengaruh CAR, LDR, NPL, BOPO, NIM Terhadap Kinerja Profitabilitas (ROA) Bank Perkreditan Rakyat Di Indonesia.” Jurnal Magister Manajemen Universitas Katolik Parahyangan, Vol. 1, No. 2, 2014.
Downloads
Published
2023-10-10
Issue
Section
Articles
License
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
How to Cite
PENGARUH THIRD PARTY FINANCING, FINANCING TO DEPOSIT RATIO DAN NON PERFORMING FINANCING TERHADAP RETURN ON ASSET DENGAN ISLAMIC INCOME RATIO SEBAGAI VARIABEL MODERASI. (2023). FINANSIA : Jurnal Akuntansi Dan Perbankan Syariah, 6(2), 153-166. https://doi.org/10.32332/finansia.v6i2.7794
