DETERMINAN RETURN ON ASSET PADA PT. BANK MUAMALAT INDONESIA Tbk
DOI:
https://doi.org/10.31958/ab.v4i1.10618Keywords:
NPF, CAR, Cash Turn-over, ROAAbstract
This study aims to analyze the effect of Non-Performing Financing (NPF), Capital Adequacy Ratio (CAR), and Cash Turn-over on Return On Asset (ROA) at PT Bank Muamalat Indonesia (2012-2021). This research method uses a quantitative approach. The data source used is secondary data sources in the form of financial statements of PT Bank Muamalat Indonesia. The data analysis technique uses multiple linear regression analysis processed with the SPSS 26 program. The results showed that partially NPF and Cash Turnover had an effect on ROA with a significant value of 0.000 and 0.0009 respectively smaller than 0.05. CAR partially has no effect on ROA with a significant value of 0.151 greater than 0.05. Simultaneously NPF, CAR, and Cash Turn-over affect ROA at PT Bank Muamalat Indonesia with a significant value of 0.000 smaller than 0.05. Determinant of the influence of NPF, CAR and Cash Turn-over on Return On Asset is 55.1%.References
Albashori, S. E. M. F., & Suliantoro, S. E. (2023). Bank dan Lembaga keuangan lainnya. https://doi.org/ 10.31219/osf.io/26bkg
Ariyani, D. (2016). Analisis Pengaruh CAR, FDR, BOPO dan NPF Terhadap Profitabilitas Pada PT. Bank Muamalat Indonesia Tbk. Al-Iqtishad: Journal of Islamic Economics, 2(1). https://doi.org/ 10.15408/aiq.v2i1.2474
Cahyani, G. A., Indrawan, A., & Kartini, T. (2020). Pengaruh Perputaran Kas terhadap Profitabilitas Perusahaan Sub Sektor Makanan dan Minuman. {BUDGETING} : Journal of Business, Management and Accounting, 1(2), 183–191. https://doi.org/10.315 39/budgeting.v1i2.796
Candra, R. (2021). Pengaruh Debt To Equity Ratio Dan Return On Asset Terhadap Return Saham Perusahaan Makanan Dan Minu man Indonesia. Jurnal Fairness, 9(3), 245–254. https://doi.org /10.33369/fairness.v9i3.15248
Dewi, F. K., & Sudarsono, H. (2021). Analisis Profitabilitas Bank Syariah Di Indonesia: Pendekatan Auto regressive Distributed Lag ({ARDL}). Al-Mashrafiyah: Jurnal Ekonomi, Keuangan, Dan Perbank an Syariah, 5(1), 59. https://doi. org/10.24252/almashrafiyah.v5i1.20281
Fujiansyah, D., Fronika, N., & Mico, S. (2021). Pengaruh Perputaran Kas dan Perputaran Piutang Terhadap Profitabilitas pada PT. Bank Danamon Tbk Periode Tahun 2015-2018. Jurnal Aktiva : Riset Akuntansi Dan Keuangan, 3(2), 72–83.https://doi.org/10.52005 /aktiva.v3i2.90
Guspendri, N., & Candra, R. (2020). Pengaruh Pembiayaan dan Ukuran Perusahaan terhadap Profitabilitas (ROA) pada PT Bank Panin Dubai Syariah Tbk. Jurnal Pasar Modal Dan Bisnis, 2(1), 1–12. https:// doi.org/10.37194/jpmb.v2i1.36
Hartono, J. (2014). Teori Portofolio dan Analisis Investasi (Edisi Sepuluh). In Yogyakarta: BPFE.
Hasibuan, A. N., Annam, R., & Nofinawati. (2020). Audit Bank Syariah (A. N. Hasibuan, R. Annam, & Nofinawati (eds.); 1st ed.). Prenada Media Grup. https:// books.google.co.id/books?id=CLXyDwAAQBAJ&lpg=PP1&hl=id&pg=PR4#v=onepage&q&f=false
Istihana, D., & Mulyati, Y. (2021). Analisis Kinerja Keuangan Perusahaan Dengan Menggunakan Analisis Rasio Keuangan Pada Bank Jabar Banten (BJB). Jurnal Akuntansi Bisnis Dan Ekonomi, 6(2), 1695–1704. https://doi.org/ 10.33197/jabe.vol6.iss2.2020.619
Mihajat, M. I. S., & Djumena, E. (2021). Strategi Menyelamatkan Bank Muamalat Indonesia. Www. Kom pas.Com. https://money.kompas .com/read/2021/07/12/123200726/strategi-menyelamat kan-bank-muamalat indonesia? page=all
Moorcy, N. H., Sukimin, S., & Juwari, J. (2020). Pengaruh FDR, BOPO, NPF, Dan CAR Terhadap Roa Pada Pt. Bank Syariah Mandiri Periode 2012-2019. Jurnal {GeoEkonomi}, 11(1), 74–89. https://doi.org/ 10.36277/geoekonomi.v11i1.113
Nanda, A. S., Hasan, A. F., & Aristyanto, E. (2019). Pengaruh {CAR} dan {BOPO} Terhadap {ROA} pada Bank Syariah pada Tahun 2011-2018. Perisai : Islamic Banking and Finance Journal, 3(1), 19–32. https://doi.org/10.21070/perisai.v3i1.2160
Puspaningtyas, L., & Zuraya, N. (2021). Pengelolaan Aset Bermasalah Bank Muamalat Diserahkan ke PPA. Republika.Co.Id. https://www. republika.co.id/berita/r2psoe383/pengelolaan-aset-bermasalah-bank -muamalat-diserahkan-ke-ppa
Setiyono, W. P. (2018). Dasar-Dasar Manajemen Keuangan Perusahaan. Umsida Press. https://doi.org/10 .21070/2018/978-602-5914-38-6
Siregar, E. S. (2019). Analisis Pengaruh Faktor Internal dan Eksternal Perbankan Syariah terhadap Market Share Aset Perbankan Syariah di Indonesia. Zhafir $vert$ Journal of Islamic Economics, Finance, and Banking, 1(1), 39–50. https://doi.org/10.51275/zhafir.v1i1.128
Siregar, P. A., Wahyuni, T., & Bancin, K. (2020). Faktor Makroekonomi dan Mikroekonomi dalam Pembiayaan Bermasalah Bank Syariah di Indonesia. Equilibrium: Jurnal Ekonomi Syariah, 8(1), 89. https://doi.org/10.21043/equilibrium.v8i1.6091
Solihatun. (2014). Analisis Non Performing Financing (NPF) Bank Umum Syariah Di Indonesia Tahun 2007-2012. Jurnal Ekonomi Pembangunan, 12(1), 58. https:// doi.org/10.22219/jep.v12i1.3655
Ariyani, D. (2016). Analisis Pengaruh CAR, FDR, BOPO dan NPF Terhadap Profitabilitas Pada PT. Bank Muamalat Indonesia Tbk. Al-Iqtishad: Journal of Islamic Economics, 2(1). https://doi.org/ 10.15408/aiq.v2i1.2474
Cahyani, G. A., Indrawan, A., & Kartini, T. (2020). Pengaruh Perputaran Kas terhadap Profitabilitas Perusahaan Sub Sektor Makanan dan Minuman. {BUDGETING} : Journal of Business, Management and Accounting, 1(2), 183–191. https://doi.org/10.315 39/budgeting.v1i2.796
Candra, R. (2021). Pengaruh Debt To Equity Ratio Dan Return On Asset Terhadap Return Saham Perusahaan Makanan Dan Minu man Indonesia. Jurnal Fairness, 9(3), 245–254. https://doi.org /10.33369/fairness.v9i3.15248
Dewi, F. K., & Sudarsono, H. (2021). Analisis Profitabilitas Bank Syariah Di Indonesia: Pendekatan Auto regressive Distributed Lag ({ARDL}). Al-Mashrafiyah: Jurnal Ekonomi, Keuangan, Dan Perbank an Syariah, 5(1), 59. https://doi. org/10.24252/almashrafiyah.v5i1.20281
Fujiansyah, D., Fronika, N., & Mico, S. (2021). Pengaruh Perputaran Kas dan Perputaran Piutang Terhadap Profitabilitas pada PT. Bank Danamon Tbk Periode Tahun 2015-2018. Jurnal Aktiva : Riset Akuntansi Dan Keuangan, 3(2), 72–83.https://doi.org/10.52005 /aktiva.v3i2.90
Guspendri, N., & Candra, R. (2020). Pengaruh Pembiayaan dan Ukuran Perusahaan terhadap Profitabilitas (ROA) pada PT Bank Panin Dubai Syariah Tbk. Jurnal Pasar Modal Dan Bisnis, 2(1), 1–12. https:// doi.org/10.37194/jpmb.v2i1.36
Hartono, J. (2014). Teori Portofolio dan Analisis Investasi (Edisi Sepuluh). In Yogyakarta: BPFE.
Hasibuan, A. N., Annam, R., & Nofinawati. (2020). Audit Bank Syariah (A. N. Hasibuan, R. Annam, & Nofinawati (eds.); 1st ed.). Prenada Media Grup. https:// books.google.co.id/books?id=CLXyDwAAQBAJ&lpg=PP1&hl=id&pg=PR4#v=onepage&q&f=false
Istihana, D., & Mulyati, Y. (2021). Analisis Kinerja Keuangan Perusahaan Dengan Menggunakan Analisis Rasio Keuangan Pada Bank Jabar Banten (BJB). Jurnal Akuntansi Bisnis Dan Ekonomi, 6(2), 1695–1704. https://doi.org/ 10.33197/jabe.vol6.iss2.2020.619
Mihajat, M. I. S., & Djumena, E. (2021). Strategi Menyelamatkan Bank Muamalat Indonesia. Www. Kom pas.Com. https://money.kompas .com/read/2021/07/12/123200726/strategi-menyelamat kan-bank-muamalat indonesia? page=all
Moorcy, N. H., Sukimin, S., & Juwari, J. (2020). Pengaruh FDR, BOPO, NPF, Dan CAR Terhadap Roa Pada Pt. Bank Syariah Mandiri Periode 2012-2019. Jurnal {GeoEkonomi}, 11(1), 74–89. https://doi.org/ 10.36277/geoekonomi.v11i1.113
Nanda, A. S., Hasan, A. F., & Aristyanto, E. (2019). Pengaruh {CAR} dan {BOPO} Terhadap {ROA} pada Bank Syariah pada Tahun 2011-2018. Perisai : Islamic Banking and Finance Journal, 3(1), 19–32. https://doi.org/10.21070/perisai.v3i1.2160
Puspaningtyas, L., & Zuraya, N. (2021). Pengelolaan Aset Bermasalah Bank Muamalat Diserahkan ke PPA. Republika.Co.Id. https://www. republika.co.id/berita/r2psoe383/pengelolaan-aset-bermasalah-bank -muamalat-diserahkan-ke-ppa
Setiyono, W. P. (2018). Dasar-Dasar Manajemen Keuangan Perusahaan. Umsida Press. https://doi.org/10 .21070/2018/978-602-5914-38-6
Siregar, E. S. (2019). Analisis Pengaruh Faktor Internal dan Eksternal Perbankan Syariah terhadap Market Share Aset Perbankan Syariah di Indonesia. Zhafir $vert$ Journal of Islamic Economics, Finance, and Banking, 1(1), 39–50. https://doi.org/10.51275/zhafir.v1i1.128
Siregar, P. A., Wahyuni, T., & Bancin, K. (2020). Faktor Makroekonomi dan Mikroekonomi dalam Pembiayaan Bermasalah Bank Syariah di Indonesia. Equilibrium: Jurnal Ekonomi Syariah, 8(1), 89. https://doi.org/10.21043/equilibrium.v8i1.6091
Solihatun. (2014). Analisis Non Performing Financing (NPF) Bank Umum Syariah Di Indonesia Tahun 2007-2012. Jurnal Ekonomi Pembangunan, 12(1), 58. https:// doi.org/10.22219/jep.v12i1.3655
Downloads
Published
2024-01-31
How to Cite
Candra, R., Shabri, H., Azizah, A. N., & Fahlefi, R. (2024). DETERMINAN RETURN ON ASSET PADA PT. BANK MUAMALAT INDONESIA Tbk. Al-Bank: Journal of Islamic Banking and Finance, 4(1), 1–12. https://doi.org/10.31958/ab.v4i1.10618
Issue
Section
Articles
License
Copyright (c) 2024 Al-bank: Journal of Islamic Banking and Finance
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Copyright Notice
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal the right of first publication with the work simultaneously licensed under?áa Creative Commons Attribution-NonCommercial 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
