Pengaruh Return On Asset (ROA), Return On Equity (ROE), dan Non Performing Financing (NPF) Terhadap Pertumbuhan Laba pada Bank Umum Syariah di Indonesia Periode 2021-2023

Yasmine Salsyabil Farahiyah, Nur Diana, Irma Hidayati

Abstract


Indonesia, as a country with the second largest Muslim population in the world, has great potential in the development of the Islamic economy, especially in the Islamic banking industry. Sharia Commercial Banks (BUS) play an important role in empowering the economy of the people by applying sharia principles, such as the prohibition of usury and speculation. This study aims to examine the influence of Return on Asset (ROA), Return on Equity (ROE), and Non-Performing Financing (NPF) on profit growth in Sharia Commercial Banks in Indonesia during the 2021-2023 period. Using quantitative methods of correlation type and multiple linear regression analysis, the results showed that simultaneously, ROA, ROE, and NPF had a significant effect on profit growth. Partially, ROA and ROE have a significant positive influence, while NPF has a significant negative effect on profit growth. This research is expected to provide insights for the development of literature and managerial practices in the Islamic banking industry in Indonesia.

Keywords: Return on asset, return on equity, non performing financing, profit growth, sharia commercial banks, Indonesia.

Full Text:

PDF

References


Alhammadi, S., Alotaibi, K. O., & Hakam, D. F. (2022). Analysing Islamic banking ethical performance from Maqāṣid al-Sharī‘ah perspective: evidence from Indonesia. Journal of Sustainable Finance & Investment, 12(4), 1171–1193. https://doi.org/10.1080/20430795.2020.1848179

Arifin, M. (2022). Pengaruh tingkat kesehatan bank terhadap pertumbuhan laba pada bank umum syariah di Indonesia tahun 2014-2020. Jurnal Ekonomi Dan Perbankan Syariah, 7(4).

Badzlina, D., Amyulianthy, R., & Munira, M. (2020). PENGARUH RASIO KEUANGAN TERHADAP KINERJA PERBANKAN SYARIAH (Studi Empiris Pada Perusahaan Perbankan Syariah Periode 2014-2018). RELEVAN : Jurnal Riset Akuntansi, 1(1). https://doi.org/10.35814/relevan.v1i1.1811

Bailey, C. (2021). Quantitative Analysis in Exercise and Sport Science. In Quantitative Analysis in Exercise and Sport Science. https://doi.org/10.12794/sps.ot-quantitative-analysis-exss

Bimantoro, N., & Ardiansah, M. (2019). ANALISIS PENGARUH CAPITAL ADEQUACY RATIO (CAR), RETURN ON ASSET (ROA), NON PERFORMING FINANCING (NPF), DAN FINANCING TO DEPOSIT RATIO (FDR) TERHADAP PERTUMBUHAN LABA PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2013-2017. Journal Science of Economic and Shariah Banking.

Fawzi, D. A. (2022). Analisis Pengaruh Rasio Profitabilitas terhadap Pertumbuhan Laba pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) (Studi Kasus PT. BTPN Syariah Tbk di Tahun 2017-2021). Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital, 1(2), 69–80. https://doi.org/10.58222/jemakbd.v1i2.115

Hastuti, N. M., Rusidah, Hj. S., & Utomo, S. (2022). PENGARUH RETURN ON ASSETS (ROA), RETURN ON EQUITY (ROE), DAN NET PROFIT MARGIN (NPM) TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015 -2019. Smart Business Journal, 1(2). https://doi.org/10.20527/sbj.v1i2.12796

Indrianasari, N., Ermawati, E., Bahtiar Sulistyan, R., Ifa, K., & Hudi Setyobakti, Moh. (2020). THE BASED BANK RATING INFLUENCE TOWARD BPR SYARIAH PROFIT GROWTH IN EAST JAVA. Humanities & Social Sciences Reviews, 8(1). https://doi.org/10.18510/hssr.2020.8119

Ishak, I. M., & Pakaya, S. I. (2022). Pengaruh Non-Performing Financing (NPF) Terhadap Return on Asset (ROA) Di Perbankan Syariah Indonesia (Studi Kasus Pada Bank Umum Syariah Yang Terdaftar Di Ojk Tahun 2013-2020). JAMBURA: Jurnal Ilmiah Manajemen Dan Bisnis, 5(1), 66–70. https://doi.org/10.37479/jimb.v5i1.14235

Karina, K., & Sutandi, S. (2019). Pengaruh Return on Asset (Roa), Pertumbuhan Penjualan (Sales Growth),DanLeverage Terhadap Manajemen Laba(Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar & Kimia yang Terdaftar di BEI Periode 2014-2017). AKUNTOTEKNOLOGI, 11(1), 26. https://doi.org/10.31253/aktek.v11i1.264

Kimsen, K. (2021). DETERMINAN PERTUMBUHAN LABA DENGAN MENGGUNAKAN RASIO CAMEL PADA PERBANKAN SYARIAH DI INDONESIA TAHUN 2017 – 2021. Jurnal Comparative: Ekonomi Dan Bisnis, 3(2). https://doi.org/10.31000/combis.v3i2.8326

Nugrohowati, R. N. I., Bin Ahmad, M. H. S., & Fakhrunnas, F. (2022). Investigating The Determinants of Islamic Bank’s Profitability: A Cross Countries Analysis. Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi Dan Pembangunan, 23(2). https://doi.org/10.23917/jep.v23i2.20409

Nur Amelia Kasman, & Endang Sri Utami. (2023). Pengaruh ROE, ROA, NPM Terhadap Nilai Perusahaan Manufaktur Sub Sektor Textil Dan Garmen. Jurnal Akuntansi, 19, 217-226,.

Rosnawati, L., Purwanti, A. P., Yuningsih, Y., & Rifqy, I. M. (2023). Analisis Pengaruh ROA, ROE, DAN NPM Terhadap Pertumbuhan Laba : Literature Review. KarismaPro, 14(1). https://doi.org/10.53675/karismapro.v14i1.1051

Singgih, E. (2022). PENGARUH RETURN ON ASSET (ROA) DAN RETURN ON EQUITY (ROE) TERHADAP PERTUMBUHAN LABA PADA PT. KALBE FARMA TBK PERIODE 2009 – 2019. Journal Of Communication Education, 16(1). https://doi.org/10.58217/joce-ip.v16i1.253

Syafriansyah, M. (2020). PENGARUH PROFITABILITAS TERHADAP PERTUMBUHAN LABA PADA PT. BANK PANIN DUBAI SYARIAH Tbk. YANG TERDAFTAR DI BURSA EFEK INDONESIA. POINT, 2(2). https://doi.org/10.46918/point.v2i2.737


Refbacks

  • There are currently no refbacks.