Pengaruh Car, Npf, Bopo, Dan Fdr Terhadap Kinerja Keuangan (Studi Pada Bank Umum Syariah Di Indonesia Tahun 2015-2019)

Abstract

Abstract

 

This study aims the effect of capital adequacy ratio (CAR), non-performing financing (NPF), operating income operating costs (BOPO), and financing to deposit ratio (FDR) on the financial performance of Islamic Commercial Banks in Indonesia in 2015-2019. In this study, there are 4 (four) independent variables used to measure the capital adequacy ratio, namely the capital adequacy ratio (CAR), non-performing financing (NPF), operating costs of operating income (BOPO), and financing to deposit ratio (FDR). The dependent variable in this study is financial performance which is measured using return on assets (ROA). The population in this study were all Islamic Commercial Banks in Indonesia for the 2015-2019 period with a total of 14 banks and the samples in this study were taken using a saturated sampling technique, namely the number of samples according to the total population. The data collection method used is the documentation method, namely by recording or documenting the data listed in the annual report at the OJK. The data analysis technique used in this research is multiple linear regression. The results showed that simultaneously CAR, NPF, BOPO, and FDR had a positive and significant effect on financial performance. Partially, CAR has a positive and significant effect on financial performance. The variable NPF and BOPO costs have a negative and significant effect on financial performance. FDR has a positive and insignificant effect on financial performance.

 

Keywords: capital adequacy ratio (CAR), non-performing financing (NPF), operational costs of operating income (BOPO), and financing to deposit ratio, Financial Performance, return on assets (ROA).