Pengaruh Kecukupan Modal, Pembiayaan Bermasalah, Pembiayaan Bagi Hasil Dan Modal Intelektual Terhadap Profitabilitas (studi Pada Bank Umum Syariah Yang Terdaftar Di Otoritas Jasa Keuangan Periode 2014-2019)

S. Ja’far Husaini A. A, Kurnia Kurnia

Abstract

Abstrak
Profitabilitas merupakan rasio dalam mengukur kemampuan suatu perusahaan dalam memperoleh laba.
Rasio ini juga dapat memberi gambaran tingkat efektivitas manajemen perusahaan yang dilihat dari perolehan laba
dari hasil penjualan atau pendapatan investasi. Persaingan bank syariah dalam mencetak profitabilitas masih kalah
jika dibandingkan dengan bank konvensional. Terdapat beberapa faktor yang dipercaya dapat meningkatkan
performa bank syariah dalam meningkatkan profitabilitasnya, yaitu kecukupan modal, pembiayaan bermasalah,
pembiayaan bagi hasil, dan modal intelektual.
Tujuan dari penelitian ini yaitu mengetahui pengaruh dari Capital Adequacy Ratio (CAR), Non
Performing Financing (NPF), Pembiayaan Bagi Hasil, dan Modal Intelektual terhadap Profitabilitas yang
diproksikan dengan rasio Return on Assets (ROA) secara simultan maupun parsial. Tinjauan pustaka yang
termasuk dalam penelitian ini yaitu stakeholder theory, kecukupan modal, pembiayaan bermasalah, pembiayaan
bagi hasil, intellectual capital, komponen intellectual capital dan metode iB-VAICâ„¢.
Penelitian ini menggunakan metode kuantitatif dengan jumlah sampel sebanyak 10 perusahaan Bank
Umum Syariah yang Terdaftar di Otoritas Jasa Keuangan periode 2014-2019. Penelitian ini menggunakan metode
puposive sampling dalam periode 6 tahun. Pengujian pada penelitian ini menggunakan uji statistik deskriptif dan
analisis regresi data panel untuk mengetahui secara keseluruhan hubungan antar variabel dalam penelitian ini.
Berdasarkan hasil penelitian yang telah dilakukan, diketahui setiap variabel independen dalam penelitian
ini berpengaruh secara simultan terhadap variabel dependen. Sedangkan pada uji parsial, hanya variabel
pembiayaan bermasalah merupakan variabel independen yang memiliki pengaruh terhadap variabel dependen
yaitu profitabilitas. Bagi investor, disarankan untuk menanam modal pada bank yang mampu mengatasi risiko
pembiayaan dengan baik.
Kata Kunci: Bank Umum Syariah, Modal Intelektual, Pembiayaan Bagi Hasil, Pembiayaan Bermasalah (NPF),
Rasio Kecukupan Modal (CAR), dan Rasio Pengembalian Aset (ROA).
Abstract
Profitability is a ratio in measuring the ability of a company to make a profit. This ratio
can also give an idea of the level the effectiveness of company management as seen from the profits from sales
or investment income. Competition of Islamic banks in printing profitability is still less when compared to
conventional banks. There are several factors that are believed to improve the performance of Islamic banks in
increasing profitability, namely capital adequacy, problematic financing, profit sharing financing, and
intellectual capital.
The purpose of this study is to determine the effect of Capital Adequacy Ratio (CAR), Non Performing
Financing (NPF), Profit Sharing Financing, and Intellectual Capital on Profitability which is proxied by the
Return on Assets (ROA) ratio simultaneously or partially. The literature review included in this study is
stakeholder theory, capital adequacy, problematic financing, profit sharing financing, intellectual capital,
intellectual capital components and the iB-VAIC â„¢ method.
This study uses quantitative methods with a total sample of 10 Islamic Commercial Bank companies
registered with the Financial Services Authority for the 2014-2019 period. This study uses a puposive sampling
method in a period of 6 years. Tests in this study are using descriptive statistical tests and panel data regression
analysis to determine the overall relationship between variables in this study.
Based on the results of the research that has been done, it is known that each independent variable in this study
has a simultaneous effect on the dependent variable. Whereas in the partial test, only non performing financing
variables are independent variables that have an influence on the dependent variable, profitability.
The research results are expected to be taken into consideration for further research. Future research
is expected to use variables not examined in this study. For Islamic commercial banks, it is expected to manage
the use of capital better, this is so that the capital owned can be used to finance operational activities and overcome
risks, one of which is the risk of financing problems. For investors, it is advisable to invest in a bank that is able
to handle financing risks well.
Keywords: Capital Adequacy Ratio (CAR), Intellectual Capital, Non Performing Financing (NPF), Profit
Sharing Financing, Return on Assets (ROA), and Sharia Commercial Bank.

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