Pengaruh Kinerja Keuangan TerhadapProfitabilitas dengan Financial Leverage Sebagai Variabel Moderasi pada Bank Umum Syariah
DOI:
https://doi.org/10.37812/aliqtishod.v12i1.1272Keywords:
OCR, CAR, FDR, NPF, Financial LeverageAbstract
The Covid-19 pandemic has become a major obstacle for sharia-based banks in maintaining their profitability without having to take out additional loans. The aim of this study is to investigate the impact of financial performance, as measured by OCR, CAR, FDR, and NPF proxies, on profitability by considering the Financial Leverage variable as a moderating factor in Sharia Commercial Banks. The population in this study includes all Sharia Commercial Banks that publish financial reports to the Financial Services Authority (OJK) for the 2018-2022 period. The sample obtained included 12 Sharia commercial banks that met the criteria based on. Data analysis used multiple linear regression methods for the fixed-effect model (FEM) selection panel data. The findings indicate that OCR and NPF have a significant Return on Assets (ROA), while CAR and FDR do not have a significant effect on ROA. In addition, through the Moderated Regression Analysis (MRA) test, it was found that DER acts as a moderating variable that influences the relationship between CAR, FDR, and NPF on ROA but does not influence the relationship between OCR and ROA. This research proves that financial leverage by considering debt can be an indicator for measuring financial performance towards profitability.
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Sumual, Christian D., Lintje Kalangi, and Natalia Y. T. Gerungai. “Analisis Pengukuran Kinerja Keuangan Pada Pemerintah Kota Tomohon.” GOING CONCERN?: JURNAL RISET AKUNTANSI 12, no. 2 (December 31, 2017). https://doi.org/10.32400/gc.12.2.18133.2017.
Widyastuti, Pricilla Febryanti, and Nur Aini. “Pengaruh CAR, NPL, LDR Terhadap Profitabilitas Bank (ROA) Tahun 2017-2019).” JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Universitas Pendidikan Ganesha 12, no. 3 (2021): 1020–26.
Ardichy, M Faza, and Yayuk Sri Rahayu. “Pengaruh Rasio Keuangan Terhadap Profitabilitas Pada Bank Umum Syariah di Indonesia Periode 2017- 202.” Jurnal Akuntansi 6 (2022).
Aulia, Shafira, and Jaka Isgiyarta. “Analisis Pengaruh Penempatan Pada Bank Indonesia, Pembiayaan Murabahah dan Rasio Non Performing Financing Terhadap Likuiditas Bank Uumum Syariah (Studi Empiris pada Bank Umum Syariah di Indonesia Tahun 2013-2017).” DIPONEGORO JOURNAL OF ACCOUNTING 8, no. 4 (2019).
Darsita, Ita. “Analisis CAR, NPF, BOPO dan FDR Untuk Mengukur Tingkat Kesehatan, Serta Pengaruhnya Terhadap ROA ( Studi Kasus Pada Bank Umum Syariah/BUSYangTerdaftardi BEI ).” JURNAL SeMaRaK 3, no. 1 (February 24, 2020): 96. https://doi.org/10.32493/smk.v3i1.4513.
Fadilawati, Nuri, and Meutia Fitri. “Pengaruh Return On Asset, Biaya Operasional Atas Pendapatan Operasional, Financing To Deposit Ratio, dan Non Performing Financing Terhadap Tingkat Bagi Hasil Deposito Murabahah (Studi Empiris Pada Bank Umum SYARIAH di Indonesia Periode 2012-2015).” Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA) 4, no. 1 (2019): 87–97.
Fatihudin, Didin, Jusni, and Mochamad Mochklas. “HOW MEASURING FINANCIAL PERFORMANCE.” International Journal of Civil Engineering and Technology 9, no. 6 (2018): 553–57.
Firnanti, Friska, Kashan Pirzada, and Budiman Budiman. “Company Characteristics, Corporate Governance, Audit Quality Impact on Earnings Management.” GATR Accounting and Finance Review 4, no. 2 (August 30, 2019): 43–49. https://doi.org/10.35609/afr.2019.4.2(2).
Hasanah, Uswatun. “Pengaruh Pembiayaan, Non Performing Financing (NPF), Capital Adequacy Ratio (CAR) dan Financing To Deposit Ratio (FDR) Terhadap Profitabilitas Bank Syariah (Studi Kasus Pada Bank Imim Syariah di Indonesia Tahun 2013- 2017).” JURNAL RISET MAHASISWA AKUNTANSI 7, no. 2 (2019): 1–6.
Hasyim, Fuad. Statistika Terapan untuk Bisnis dan Keuangan. 1st ed. Yogyakarta: Lintang Pustaka Utama, 2021.
Hendrawan Raharjo, Anita Wijayanti, and Riana R Dewi. “Analisis Pengaruh Kinerja Keuangan dan Inflasi Terhadap Profitabilitas Bank Umum Syariah di Indonesia (Tahun 2014-2018).” Jurnal Ilmiah Akuntansi dan Manajemen 16, no. 1 (May 28, 2020): 15–26. https://doi.org/10.31599/jiam.v16i1.110.
Heningtyas, Oryza Sativa, Atik Isniawati, and Veronica Tri Astuti. “The Effect Of Non Performing Loan, Capital Adequacy Ratio and Income Smoothing On Loan Loss Provision With Restructuring Policy As Moderate Variables.” FINANCIAL: JURNAL AKUNTANSI 7, no. 2 (December 23, 2021): 207–23. https://doi.org/10.37403/financial.v7i2.289.
Intan Pramudita Trisela and Ulfi Pristiana. “ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK SYARIAH DENGAN BANK KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 - 2018” 5, no. 2 (2020): 83–106.
Ishak, Khodijah, Muhammad Isa Selamat, and Kurniatul Fil Khoirin. “Determinant of Return on Assets in Indonesian Islamic Banking.” Internasional Journal of Integrative Sciences 1, no. 4 (2023): 373–82.
Lora Lorenza and Saiful Anwar. “Pengaruh FDR, DER, dan Current Ratio Terhadap Profitability Dengan NPF sebagai Variabel Moderating.” Jurnal Tabarru’: Islamic Banking and Finance 4, no. 2 (November 17, 2021): 459–71. https://doi.org/10.25299/jtb.2021.vol4(2).6853.
Naz, Farah, Farrukh Ijaz, and Faizan Naqvi. “Financial Performance Of Firms Evidence From Pakistan Cement Industry.” Journal of Teaching and Education 5, no. 1 (2016): 81–94.
Odhiambo, Albert, Naomi Koske, and Patrick Limo. “Debt-Equity Ratio and Financial Performance of Listed Companies at the Nairobi Securities Exchange, Kenya.” Journal of Economics, Finance And Management Studies 05, no. 04 (April 7, 2022): 944–52. https://doi.org/10.47191/jefms/v5-i4-07.
Oktaviani, Selly, Suyono, and Mujiono. “Analisis Pengaruh CAR, BOPO, LDR, NIM Dan Ukuran Perusahaan Terhadap Profitabilitas Bank Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2017.” Jurnal Ilmiah Akuntansi 3, no. 2 (2019): 218–31.
Parisi, Salman Al. “Determinan Kinerja Keuangan Bank Umum Syariah Di Indonesia Salman.” Ikonomika?: Journal of Islamic Economics and Business 2, no. 1 (2017): 41–52. https://doi.org/10.24042/febi.v2i1.943.
Pupus Indriani, Yosi, Eli Erfandi, Dian Murdianingsih, and Triana Yus Setiani. “Analysis of the Effect of Asset Growth and Total Asset Turnover (Tattoo) on Return On Asset (Roa) with Capital Structure as an Intervening Variable (Case Study on Kpri Dwija Karya Bantarbolang 2017-2021).” Return?: Study of Management, Economic and Bussines 1, no. 4 (December 20, 2022): 176–82. https://doi.org/10.57096/return.v1i04.60.
Rama, Ali. “Analisis Deskriptif Perkembangan Perbankan Syariah di Asia Tenggara” 1, no. 2 (2015): 105–23.
Rembet, Watung E.Claudia, and Dedy N. Baramuli. “Pengaruh CAR, NPL, NIM, BOPO, LDR Terhadap Return On Asset (ROA) (Studi Pada Bank Umum Swasta Nasional Devisa Yang Terdaftar Di BEI).” Jurnal EMBA 8, no. 3 (2020): 342–52.
Rohansyah, Miswar, Rachmawati, and Nita Hasnita. “Pengaruh NPF Dan FDR Terhadap ROA Bank Syariah Di Indonesia.” Robust-Research Business and Economics Studies 1, no. 1 (2021): 123–41.
Seto, Agung Anggoro, Hisbullah Basri, Veny Mayasari, Amanda Oktariyani, and Dian Septianti. “Pandemi Covid 19 dan Dampaknya Terhadap Profil Risiko dan Profitabilitas Perbankan Syariah di Indonesia.” Jurnal Ilmiah Ekonomi Islam 8, no. 3 (2022): 3712–20. http://dx.doi.org/10.29040/jiei.v8i3.5305.
Sumual, Christian D., Lintje Kalangi, and Natalia Y. T. Gerungai. “Analisis Pengukuran Kinerja Keuangan Pada Pemerintah Kota Tomohon.” GOING CONCERN?: JURNAL RISET AKUNTANSI 12, no. 2 (December 31, 2017). https://doi.org/10.32400/gc.12.2.18133.2017.
Widyastuti, Pricilla Febryanti, and Nur Aini. “Pengaruh CAR, NPL, LDR Terhadap Profitabilitas Bank (ROA) Tahun 2017-2019).” JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Universitas Pendidikan Ganesha 12, no. 3 (2021): 1020–26.
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2024-01-30
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Copyright (c) 2024 M. Aji Aditiya Pranata, Fuad Hasyim (Author)
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M. Aji Aditiya Pranata, and Fuad Hasyim. 2024. “Pengaruh Kinerja Keuangan TerhadapProfitabilitas Dengan Financial Leverage Sebagai Variabel Moderasi Pada Bank Umum Syariah”. Al Iqtishod: Jurnal Pemikiran Dan Penelitian Ekonomi Islam 12 (1): 18-34. https://doi.org/10.37812/aliqtishod.v12i1.1272.
