Wati, Linda (2025) PENGARUH PEMBIAYAAN BERMASALAH, KECUKUPAN LIKUIDITAS, DAN KECUKUPAN MODAL TERHADAP PROFITABILITAS BANK UMUM SYARIAH DENGAN EFISIENSI BIAYA OPERASIONAL SEBAGAI VARIABEL INTERVENING PERIODE 2019 - 2024. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Return on Asset (ROA) is an important indicator in measuring the level of bank profitability, which reflects the management's ability to manage assets to generate profits. In the context of Islamic banking, the variables Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Capital Adequacy Ratio (CAR) are the main factors that can affect profitability, both directly and through operational efficiency as measured by the ratio of Operating Costs to Operating Income (BOPO). This study aims to analyze the effect of NPF, FDR, and CAR on ROA, with BOPO as an intervening variable in Islamic Commercial Banks registered with the Financial Services Authority (OJK) during the period 2019-2024. This study uses a quantitative approach with path analysis method and secondary data in the form of annual financial reports. The research sample was obtained through purposive sampling technique which produced a number of banks according to the established criteria. The results of the study indicate that directly, NPF and FDR have a negative effect on ROA, while CAR has a positive effect on ROA. NPF has no effect on BOPO, FDR gas a positive effect on BOPO, while CAR has a negative effect on BOPO. BOPO itself has a negative effect on ROA. The mediation test shows that BOPO is not mediate the effect of NPF on ROA, but does able to mediate the effect of FDR or CAR on ROA. This finding confirms that operational efficiency is an important pathway in strengthening the impact of capital adequacy on profitability, but is not enough to bridge the effect of problematic financing and intermediation functions on bank financial performance..
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Return on Asset (ROA) merupakan indikator penting dalam mengukur tingkat profitabilitas bank, yang mencerminkan kemampuan manajemen dalam mengelola aset untuk menghasilkan laba. Dalam konteks perbankan syariah, variabel Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), dan Capital Adequacy Ratio (CAR) menjadi faktor utama yang dapat memengaruhi profitabilitas, baik secara langsung maupun melalui efisiensi operasional yang diukur dengan rasio Biaya Operasional terhadap Pendapatan Operasional (BOPO). Penelitian ini bertujuan untuk menganalisis pengaruh NPF, FDR, dan CAR terhadap ROA, dengan BOPO sebagai variabel intervening pada Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) selama periode 2019-2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis jalur (path analysis) dan data sekunder berupa laporan keuangan tahunan. Sampel penelitian diperoleh melalui teknik purposive sampling yang menghasilkan sejumlah bank sesuai kriteria yang ditetapkan. Hasil penelitian menunjukkan bahwa secara langsung, NPF dan FDR berpengaruh negatif terhadap ROA, sedangkan CAR berpengaruh positif terhadap ROA. NPF tidak berpengaruh terhadap BOPO, FDR berpengaruh positif terhadap BOPO. Sedangkan CAR berpengaruh negatif terhadap BOPO. BOPO sendiri berpengaruh negatif terhadap ROA. Uji mediasi menunjukkan bahwa BOPO tidak mampu memediasi pengaruh NPF terhadap ROA, tetapi BOPO dapat memediasi pengaruh FDR maupun CAR terhadap ROA. Temuan ini menegaskan bahwa efisiensi operasional merupakan jalur penting dalam memperkuat dampak kecukupan modal terhadap profitabilitas, namun tidak cukup untuk menjembatani pengaruh pembiayaan bermasalah dan fungsi intermediasi terhadap kinerja keuangan bank. | |||||||||
| Uncontrolled Keywords: | Capital Adequacy Ratio, Costs to Operating Income, Financing to Deposit Ratio, Non Performing Financing, Islamic Commercial Bank, Return on Asset Bank Umum Syariah, Biaya Operasional Terhadap Pendapatan Operasional, Capital Adequacy Ratio, Financing to Deposit Ratio, Non Performing Financing, Return on Asset | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > Program Sarjana Ekonomi Syariah |
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| Depositing User: | Linda wati linda nda | |||||||||
| Date Deposited: | 10 Sep 2025 01:55 | |||||||||
| Last Modified: | 10 Sep 2025 01:55 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/53950 |
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