Pengaruh Kualitas Aset Terhadap Profitabilitas Pada Perbankan Syariah Di Indonesia

Sineba Arli Silvia

doi:10.29240/jie.v2i1.192

Pengaruh Kualitas Aset Terhadap Profitabilitas Pada Perbankan Syariah Di Indonesia

Sineba Arli Silvia

Abstract

The healthy bank is very important because they manage public’s funds that entrusted to them by measuring the asset quality of the bank. Asset quality is a very important component, due to poor asset quality has proven to be the cause of failure of the bank, despite the obvious cause not only liquidity or stock.
This research aimed to analyze the effect of asset quality toward the profitability of Islamic Banking in Indonesia. This research examines the effect of the variable of quality of productive assets (KAP) and Non-Performing Financing (NPF) toward the Return on Assets (ROA). The population of this research is the general Islamic Banks (BUS ) from 2010 to 2015. This research uses purposive sampling to determining the sample. The sample used in this research is the general Islamic banks that publish annual reports on the period 2010-2015. With certain criteria, there is 8 BUS sample. The data research is secondary data obtained from the website of each bank. While the method of data analysis uses multiple linear regression analysis.
The results of this research showed that the variables of KAP and NPF had the effect toward ROA amounted 18.1 percent, with the significance level of 0.050. KAP variable partially had positive and significant impact toward ROA of Islamic Banking in Indonesia (0.034 <0.050) and variable of NPF had negative and significant effect toward ROA of Islamic Banking in Indonesia (0,003 <0,050)

Full Text:

PDF

References

Bank Indonesia, Kodifikasi Peraturan Bank Indonesia Kelembagaan Penilaian Tingkat Kesehatan Bank, Jakarta: Bank Indonesia, 2012.

Ghazali, Imam, Aplikasi Analisis Multivariate dengan Program SPSS, cetakan ke-5, Semarang: Badan Penerbit Diponegoro, 2011.

Golin, Jonathan and Philippe Delhaise, The Bank Credit Analysis Handbook A Guide For Analysts, Bankers and Investors Second Edition, London: Wiley Finence Series, 2012.

Hadi, Syamsul, Metodologi Penelitian Kuantitatif untuk Akuntansi dan Keuangan, Yogyakarta: Ekonisia, 2006.

Kasmir, Analisis Laporan Keuangan, Jakarta: Rajawali Pers, 2010.

Mahmoedin, Melacak Kredit Bermasalah, Jakarta: Pustaka Sinar Harapan, 2004.

Muhammad, Manajemen Pembiayaan Bank Syariah, Yokyakarta: UPP MPYKPN, 2005.

Rivai, Veithzal, et.al, Bank and Financial Institution Management, Jakarta: PT Raja Grafindo Persada, 2007.

Sholihin, Ahmad Ifham, Buku Pintar Ekonomi Syariah, Jakarta: PT Gramedia Pustaka Utama, 2010.

Subagyo, Pangestu dan Djarwanto, Statistika Induktif, Edisi Kelima,Yogyakarta: BPFE, 2013.

Sugiarto, Struktur Modal, Struktur Kepemilikan Perusahaan, Permasalahan Keagenan Informasi Asimetri, Yogyakarta: Graha Ilmu, 2009.

Jurnal

Aini, Nur, “Pengaruh CAR, NIM, LDR, NPL, BOPO dan Kualitas Aktiva Produktif Terhadap Perubahan Laba (Studi Empiris Pada Perusahaan Perbankan yang terdaftar di BEI)”, Dinamika Akuntansi, Keuangan dan Perbankan, Vol. 2, No.1, 2013.

Alper, Deger and Adem Anbar,”Bank Specifik and Macroeconomic Determinants of Commercial Bank Profitability: Empirical Evidence from Turkey”, Business and Economics Research Journal, Vol. 2, No. 2, 2011.

Chatarine, Alvita dan Putu Vivi Lestari, “Pengaruh Kualitas Aktiva Produktif, BOPO terhadap ROA dan CAR pada BPR Kabupaten Bandung”, E-Journal Manajemen Universitas Udayana, Vol. 3, No. 3, 2014.

Chisti, Khalid Ashraf, “The impact of Asset Quality on Profitability of Private Banks in India: A Case Study of JK, ICICI, HDFC & YES Banks”, Journal of African MacroeconomicReview, Vo. 2, No.1, 2012.

Ezeoha, Abel E,"Banking consolidation, credit crisis and asset quality in a fragile banking system", Journal of Financial Regulation and Compliance, Vol. 19 Iss 1 pp. 33 – 44, 2011.

Faisal, “Metode Anuitas dan Proporsional Murabahah sebagai Bentuk Transparansi dan Publikasi Laporan Bank”,Mimbar Hukum, Vol. 26, No. 3, 2014.

Nugroho, Aluisius Wishnu, “Analisis Pengaruh FDR, NPF, BOPO, KAP dan PLO Terhadap Return On Asset”, Tesis, Universitas Diponegoro Semarang, 2011.

Poertry, Zakiyah Dwi dan Yulizar D. Sanrego, Pengaruh Variable Makro dan Mikro Terhadap NPL Perbankan Konvensional dan NPF Perbankan Syariah, TAZKIA Islamic Finance & Business Review, Vol. 6, No. 2, 2011.

Prasanjaya, A. A. Yogi dan I Wayan Ramantha, “Analisis Pengaruh Rasio CAR, BOPO, LDR dan Ukuran Perusahaan Terhadap Profitabilitas Bank Yang Terdaftar di BEI”, E-Jurnal Akuntansi Universitas Udayana 4.1, 2013.

Tesis

Nurullaily, Shulhah, “Analisis Pengaruh Rasio-Rasio Keuangan Terhadap Kinerja Bank Umum Syariah di Indonesia ( Studi Empiris pada BMI, BSM dan Bank Mega Syariah)”, Tesis, Uin Sunan Kali Jaga Yogyakarta, 2012.

Satriawan, R. Adri dan Nur Azlina, “Analisis Pengaruh Kualitas Aktiva Produktif Dan Kredit Bermasalah Terhadap Profitabilitas Pada Bank BPR ( Studi kasus pada PT. BPR dan PD. BPR di Propinsi Riau)”, Laporan Penelitian Tahun Anggaran 2012, Universitas Riau, 2012.

Syahyunan, “Analisis Kualitas Aktiva Produktif Sebagai Salah Satu Alat Ukur Kesehatan Bank”, digitized by USU digital library, 2002.

Ubaidillah, “Analisis Faktor-Faktor yang Mempengaruhi Profitabilitas Bank Syariah di Indonesia”, Tesis, Uin Sunan Kali Jaga Yogyakarta, 2013.

Widiyanti, Marlina and Rini Wulansari,”Analysis of Capital, Asset Quality, Rentability and Liquidity for Health Reseacrh of PT. General Sharia-Based Bank in Indonesia”, Kekayaan Terangkum Teras Pembangunan Lestari, Prosiding Perkem 10, ISSN: 2231-962X, 2015.

Zulfiah, Fitri dan Joni Susilowibowo,” Pengaruh Inflansi, BI Rate, Capital Adequacy Ratio (CAR), Non Performing Finance (NPF), Biaya Operasional dan Pendapata Operasional (BOPO) Terhadap Profitabilitas Bank Umum Syariah Periode 2008-2012”, Jurnal Ilmu Manajemen, Vol. 2, No. 3, 2014.

Rujukan WEB

Pamungkas, Lukito, “Pengaruh Permodalan, Likuiditas, Kualitas Aset, Terhadap Profitabilitas Bank Umum Syariah Yang Terdaftar di Bank Indonesia (Periode 2010-2014)”, dalam ejournal.unesa.ac.id/artickel/18146/57/article.pdf, diakses pada 02 April 2016.

Purbaningsih, Rr. Yoppy Palupi, “The Effect of Liquidity Risk and Non Performing Financing (NPF) Ratio to Commercial Sharia Bank Profitability in Indonesia”, DOI: 10. 7763/IPEDR, V73, dalam http://www.ipedr.com/vol73/012-ICWIS2014_A10020.pdf diakses tanggal 02 April 2016.

Undang-Undang

Otoritas Jasa Keuangan, Peraturan Otoritas Jasa Keuangan Nomor 16/POJK.03/2014 tentang Penilaian Kualitas Aset Bank Umum Syariah dan Unit Usaha Syariah.

Undang-undang Republik Indonesia No. 21 tahun 2008 tentang Perbankan Syariah.

Surat Edaran No.9/24/DPbS, Sistem Penilaian Tingkat Kesehatan Bank Umum Berdasarkan Prinsip Syariah, 2007.

DOI: http://dx.doi.org/10.29240/jie.v2i1.192