Pengaruh Leverage, Ukuran Perusahaan dan Inflasi terhadap Profitabilitas Pada Bank Umum Syariah di Indonesia

Abstract

The company has orientation to gain profit in carrying out business activities. There are factors that affect the company's profitability, both internally and externally. Company management, must control their financial ratios and consider macroeconomic and environmental conditions because these factors can affect the company's profitability. The purpose of this study is to examine the effect of leverage, firm size and inflation on the profitability of Islamic Commercial Banks in 2012-2019. This type of research is quantitative research. The object of this research is the banking sector companies, namely Islamic Commercial Banks registered with the Financial Services Authority (OJK) in the period 2012 to 2019. The sampling technique used is purposive sampling technique. The method used for data analysis is panel data regression, which is a combination of cross section data and time series data using data from 10 Islamic Commercial Banks. The findings of this study indicate that the leverage that uses the DER indicator partially has a significant positive effect on the profitability of Islamic banking, which uses the ROA indicator. Furthermore, the size of the company that uses the indicator Ln Assets and Inflation does not have a significant partial effect on profitability at Islamic Commercial Banks, but has a simultaneous effect. The variables of leverage, firm size, and inflation simultaneously affect the profitability of Islamic Commercial Banks.

Bank Profitability Analysis: the Role of Liquidity, Company Size, Asset Quality and Leverage

“…This result confirms previous research that measuring company profitability by total assets can only be accurate if assets are used for financing, which can impact profitability (Abeyrathna & Priyadarshana, 2019). Companies with large sizes have high operational costs, which will cause an increase in the company's burden (Syafi'i & Haryono, 2021). Even though the company can generate higher income, the financing that the company must issue also increases so that this does not affect the profit generated by the company.…”

“…Based on Al-Habashneh (2022), Bunyaminu et al (2021), Kaur (2022), Okeke & Chinedu (2023), and Dewi & Wisadha (2015), leverage significantly negatively affects profitability. Syafi'i & Haryono (2021), Ibrahim (2017), Budhathoki et al (2020), and Mailinda et al (2018) stated that leverage has a significant positive effect on profitability. In contrast, Lestari et al (2021), Uddin (2022), and Rahaman & Akhter (2015) stated that leverage has no significant effect on profitability.…”

Pengaruh Intellectual Capital terhadap Kinerja Keuangan Bank Umum Syariah

“…Dapat ditunjukan dari taraft signifikansi pada persamaan satu sebesar (0, 0181 < 0, 05) dengan nilai koefisien regresi sebesar 0,041108 dan pada persamaan dua sebesar (0, 0017 < 0, 05) dengan nilai koefisien regresi sebesar -0, 060110. Menurut (Syafi'i & Haryono, 2021) semakin besar leverage maka semakin banyak aset dan modal yang bisa digunakan untuk mengembangkan usaha guna meningkatkan profitabilitas, dan dapat menilai sejauh mana modal sendiri dapat menjamin hutang kepada pihak ekternal.…”

Pengaruh Financial Leverage Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Bank Umum Syariah Periode 2018-2022

“…Semakin membesar total aset, modal, dan total penjualan suatu korporasi, besar juga ukuran perusahaan tersebut(Sharfina dkk., 2023). Hasil penelitian(Syafi'i & Haryono, 2021) bahwa financial leverage dan ukuran perusahaan berpengaruh positif dan signifikan terhadap kinerja keuangan. Diduga Financial Leverage dan Ukuran Perusahaan berpengaruh positif terhadap Kinerja Keuangan METODE PENELITIAN Menurut (Sugiyono, 2013) penelitian kuantitatif digunakan untuk analisis data statistik dengan pengumpulan data berupa instrumen penelitian untuk diuji hipotesis, sehingga populasi penelitian ini seluruh BUS yang terdaftar di OJK periode 2018-2022.…”