Analisis Pengaruh Kinerja Keuangan terhadap Profitabilitas Bank Syariah di Indonesia

Abstract

Abstract:This study aimed to analyze the factors affecting the amount of profitability (ROA) provided by Islamic banking in Indonesia. The data which is used is taken from the financial report of the Shari'a Bank during the 2011-2016 periods by using montly financial statement This study uses a Vector Error Correction Model (VECM) to see the long-term effect and response to shock that occur in the studied variables. The result shows that in the long run, the percentage Financing (FIN) and BOPO give a positive siqnifikant effect on the ROA, while third party funds (DPK), percentage profit and loss sharing (TBH), financial to deposit ratio (FDR) has negative and siqnificant effect on the ROA. Sertifikat Bank Indonesia Syariah (SBIS) and non performing finance (NPF) have no significant effect on the ROA. In short run, ROA give a negatif and siqnificant effect on the ROA and FDR give a positif and siqnificant effect, while DPK, FIN, SBIS, TBH, NPF and BOPO have no sinificant effect on the ROA. Therfore, shocks that occur in the ROA, FIN, FDR , NPF dan BOPO positively responded by ROA and will be stable in the long term. While the shocks that occur in the percentage of FDR, SBIS and TBH responded negatively by financing and will be stable in the long term. Abstrak: Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi profitabilitas (ROA) perbankan syariah di Indonesia. Data yang digunakan data bulanan dari laporan keuangan bank syariah periode 2010-2015. Penelitian ini mengunakan Vector Error Correction Model (VECM) untuk melihat dampak jangka panjang dan respon terhadap dampak shock pada setiap variabel terhadap pembiayaan. Hasil olah data menunjukkan bahwa FIN dan BOPO berhubungan positif terhadap ROA, sedangkan DPK, TBH, FDR berhubungan negatif terhadap dan ROA SBIS dan NPF tidak berpengaruh terhadap tingkat ROA. Dalam jangka pendek, ROA berhubungan negatif, tetapi FDR terhadap ROA berhubungan positif. Sedangkan DPK, FIN, SBIS, TBH, NPF and BOPO tidak berhubungan dengan pembiayaan. Di lain pihak, respon pembiayan terhadap goncangan yang terjadi terjadi pada ROA, FIN, FDR, NPF dan BOPO direspon positif oleh ROA. Sedangkan respon ROA terhadap goncangan yang terjadi pada FDR, SBIS dan TBH adalah negatif.

The Effect of Murabaha Financing, Profit Sharing Financing, Intellectual Capital, and Non Performing Financing (Npf) on Financial Performance

“…Murabaha can be done by order or without order. In murabaha based on the order, the bank makes the purchase of goods after there is an order from the customer, and can be binding or not binding on the customer to buy the goods ordered (the bank can request a down payment for the purchase of the customer) (Sudarsono, 2017). Murabaha financing affects profitability.…”

“…It is a joint venture between the Islamic bank and those parties who seek of funds or capital to improve the business volume. This profit sharing financing can be divided into mudharabah and musyarakah financing (Sudarsono, 2017). Mudharabah is a kind of cooperation agreement both the fund owner and manager to carry out productive activities to gain profit which is divided on the basis of the profit sharing ratio according to the agreement of both parties.…”

“…Mudharabah is a kind of cooperation agreement both the fund owner and manager to carry out productive activities to gain profit which is divided on the basis of the profit sharing ratio according to the agreement of both parties. In case there is a loss will be borne by the owner of the fund unless caused by misconduct, negligence, or violation of fund manager (Sudarsono, 2017). Musyarakah as a contract of cooperation among two or more parties for a certain business, which each party contributes funds provided that profits are divided based on the agreement while losses are according to the portion of the fund's contribution.…”

“…Musyarakah as a contract of cooperation among two or more parties for a certain business, which each party contributes funds provided that profits are divided based on the agreement while losses are according to the portion of the fund's contribution. Musharaka investment can be in the form of cash, cash equivalents or non-cash assets (Sudarsono, 2017). If profit sharing financing increases, profitability increases because profit sharing financing in accordance with sharia principles is one way to maintain the trust of the public to continue to choose sharia commercial banks (Aviliani et al, 2015).…”

Pengaruh dana pihak ketiga, kecukupan modal dan penyaluran kredit terhadap profitabilitas bank

“…Studi mengenai faktor penentu profitabilitas bank telah banyak dilakukan, baik dalam konteks negara maju maupun negara berkembang. Beberapa riset terkini di Indonesia (seperti Sudarsono, 2017;Permatasari, 2017;Effendi, 2016; Anggreni dan Suardhika, 2014) menempatkan berbagai faktor sebagai determinan determinan profitabilitas. Meski demikian, hasil penelitian yang dilakukan masih berbeda.…”