Pengaruh Financing to Deposit Ratio, Non-Performing Financing, dan Capital Adequacy Ratio terhadap Profitabilitas Bank Aceh Syariah

Ulvia Maulida; Muliza Muliza; Muflihatul Fauza

doi:10.35878/jiose.v4i2.1812

Ulvia Maulida STAIN Teungku Dirundeng Meulaboh
Muliza Muliza STAIN Teungku Dirundeng Meulaboh
Muflihatul Fauza STAIN Teungku Dirundeng Meulaboh

DOI: https://doi.org/10.35878/jiose.v4i2.1812

Keywords: Financing to Deposit Ratio, Non Performing Financing, Capital Adequecy Ratio, Return on Aset, Bank Aceh Syariah

Abstract

This study aims to determine the effect of Financing to Deposit Ratio (FDR), Non Performing Financing (NPF) and Capital Adequecy Ratio (CAR) on Profitability proxied by the Return On Assets (ROA) ratio at Bank Aceh Syariah. This study uses quantitative methods with multiple linear regression analysis techniques. Data collection was carried out by accessing bank financial report data through the Bank Aceh Syariah website from the period 2020-2024. Data analysis in this study includes classical assumption test, multiple linear regression test, and hypothesis testing. The findings indicate that FDR and NPF have no effect on Profitability (ROA), while CAR is known to have a significant effect on ROA. Simultaneously, FDR, NPF, and CAR variables have a significant effect on ROA.

References

Hismendi, H., Safaruddin, S., Nasir, M., Abdullah, A. F., & Nadia, S. 2023. Determinan Yang Mempengaruhi Profitabilitas Bank Umum Syariah Di Indonesia. Jurnal Sosial Humaniora Sigli, 6(2), 667–679.
Muhammad Yusuf, & Rahmadani Hidayat. 2022. Pengaruh Rasio Perbankan Syariah Terhadap Profitabilitas Bank Syariah Indonesia Periode 2016-2020. Jurnal Akuntansi Dan Manajemen Bisnis, 2(2), 94–105.
Nugrohowati, R. N. I., & Bimo, S. 2019. Analisis Pengaruh Faktor Internal Bank dan Eksternal Terhadap Non-Performing Financing (NPF) pada Bank Perkreditan Rakyat Syariah di Indonesia. Jurnal Ekonomi & Keuangan Islam, 5(1), 42–49.
Rahmawati, P. (2021). Pengaruh NPF Terhadap Profitabilitas Bank Syariah.
Shandy Utama, A. 2020. Perkembangan Perbankan Syariah Di Indonesia. UNES Law Review, 2(3), 290–298.
Yulistina, Y., & Ahiruddin, A. 2022. Analisis Pengaruh ROA, BOPO dan FDR Terhadap CAR Perbankan Syarlah Dl Lndonesia Pada Otorltas Jasa Keuangan. Ekombis Sains: Jurnal Ekonomi, Keuangan Dan Bisnis, 7(1), 51–60.