ABSTRAK - Pengaruh Non Performing Financing, Financing to Deposit Ratio dan Biaya Operasional Pendapatan Operasional Terhadap Return On Asset

Pengaruh Non Performing Financing, Financing to Deposit Ratio dan Biaya Operasional
Pendapatan Operasional Terhadap Return On Asset di PT Bank BRISyariah 2014-2018

Valia Zadtyva
Perbankan Syariah

ABSTRACT 

Based on the results of the research that the background of this study is the occurrence of the fluctuations in Non Performing Financing (NPF), Financing to Deposit Ratio (FDR) and Operational Efficiency Ratio (BOPO) which can influence Return On Asset at PT Bank BRISyariah.

This study aims to determine the influence of NPF to ROA, FDR to ROA, BOPO to ROA and to know the influence of NPF, FDR and BOPO to ROA simultaneous at PT Bank BRISyariah.

The object of this research is financial statements of PT Bank BRISyariah. The type of research is quantitative associative and the type of data is secondary and uses data collection techniques in the form of documentation and literature. The sampling technique is purposive sampling, with the population are all financial statements of PT Bank BRISyariah and the sample is quarterly financial statements for the 2014-2018 period.

The result of this research shows that was no significant influence between NPF on ROA at PT Bank BRISyariah with the results of tcount < ttable (-0,118 < 2,120), there was a negative and significant influence between FDR on ROA at PT Bank BRISyariah with results of tcount < ttable (-2,185 < 2,120), there was a negative and significant influence between BOPO on ROA at PT Bank BRISyariah with the results of tcount < ttable (-10,732 < 2,120) and simultaneously there was a significant influence between NPF, FDR and BOPO on ROA at PT Bank BRISyariah with the results of Fcount > Ftable (34,482 > 3,20).

Keywords: Non Performing Financing (FDR), Financing to Deposit Ratio (FDR), Operational Efficiency Ratio (BOPO), Return On Assets (ROA)

ABSTRAK

Berdasarkan hasil penelitian bahwa yang melatarbelakangi penelitian ini adalah terjadinya fluktuasi pada Non Performing Financing (NPF), Financing to Deposit Ratio (FDR) dan Biaya Operasional Pendapatan Operasional (BOPO) yang dapat mempengaruhi Return On Asset (ROA) di PT Bank BRISyariah.

Penelitian ini bertujuan untuk mengetahui pengaruh NPF terhadap ROA, FDR terhadap ROA, BOPO terhadap ROA serta mengetahui pengaruh NPF, FDR dan BOPO terhadap ROA secara simultan di PT Bank BRISyariah.

Obyek penelitian ini adalah laporan keuangan PT Bank BRISyariah. Jenis penelitiannya adalah kuantitatif asosiatif dan jenis datanya adalah sekunder serta menggunakan teknik pengumpulan data berupa dokumentasi dan studi pustaka. Adapun teknik pengambilan sampelnya adalah purposive sampling, dengan populasi adalah seluruh laporan keuangan PT Bank BRISyariah dan sampelnya adalah laporan keuangan triwulan periode 2014-2018.

Hasil penelitian ini menunjukan bahwa tidak berpengaruh signifikan antara NPF terhadap ROA di PT Bank BRISyariah dengan hasil thitung < ttabel ( -0,118 < 2.120 ), terdapat pengaruh negatif dan signifikan antara FDR terhadap ROA di PT Bank BRISyariah dengan hasil thitung < ttabel (-2,185 < 2.120), terdapat pengaruh negatif dan signifikan antara BOPO terhadap ROA di PT Bank BRISyariah dengan hasil thitung < ttabel (-10,732 < 2.120), serta secara simultan terdapat pengaruh yang signifikan antara NPF, FDR dan BOPO terhadap ROA di PT Bank BRISyariah dengan hasil Fhitung > Ftabel (34,482 > 3,20).

Kata Kunci : Non Performing Financing (FDR), Financing to Deposit Ratio (FDR), Biaya Operasional Pendapatan Operasional (BOPO), Return On Asset (ROA)