ANALYSIS OF THE INFLUENCE OF ASSET QUALITY, LIQUIDITY, AND CAPITAL ON PROFITABILITY

Addys Aldizar, Vepy Agustina

Abstract

This study is to analyze whether there is an effect of Asset Quality, Liquidity, and Capital on Profitability. Objects taken for this research are Islamic Commercial Banks whose financial reports can be accessed and viewed by each official website of Islamic banks registered with the Financial Services Authority (OJK) for the period 2015 to 2019. This study uses 6 Islamic commercial banks with sample selection using purposive sampling method. The results of this study indicate that Asset Quality has a negative regression coefficient and a significant value smaller than alpha, so it can be said that Asset Quality has a significant effect on profitability. Meanwhile, liquidity has a negative regression coefficient with a significant value greater than alpha, so it can be said that liquidity has no significant effect on profitability.

Keywords: Non Performing Financing, Financing To Deposit Ratio, Capital Adequacy Ratio, Return On Assets.

Full Text:

PDF

References

Arifin, Z. (2012). Dasar-dasar Manajemen Bank Syariah. Pustaka Alvabet.

Chotijah, S., & Fuadati, S. R. (2015). Pengaruh kualitas aset, struktur modal, likuiditas, permodalan, ukuran perusahaan terhadap profitabilitas.

Furzah, R. M. (2019). Pengaruh Likuiditas Dan Kecukupan Modal Terhadap Profitabilitas Pada Bank x Periode Tahun 2008-2016. http://202.93.229.166/handle/123456789/1015

Ghozali, I. (2013). Aplikasi Analisis Multivariate Dengan Program SPSS (p. 139). Badan Penerbit Universitas Diponegoro.

Kasmir. (2008). Bank & Lembaga Keuangan Lainnya. PT. Raja Grafindo Persada. Latumaerissa, J. R. (2014). Manajemen Bank Umum. Mitra Wacana Media.

Muhammad. (2016). Bank sya’riah: problem dan prospek perkembangan di Indonesia.

Muhyiddin, A. (2007). Buhutsun fi Fiqh al-Bunuk al-Islamiyyah Dirasah Fiqhiyyah wa Iqtisadiyyah. Dar al-Basya’ir al-Islamiyyah.

Ningsih, W., Badina, T., & Rosiana, R. (2017). Pengaruh Permodalan, Kualitas Asset, Rentabilitas dan Likuiditas Terhadap Profitabilitas Bank Pembiayaan Rakyat Syariah (BPRS) di Indonesia. Akuntabilitas, 10(1). https://doi.org/10.15408/akt.v10i1.6116

Pamungkas, L. (2016). Pengaruh Permodalan, Likuiditas, Kualitas Aset Terhadap Profitabilitas Bank Umum Syariah Yang Terdaftar Di Bank Indonesia (Periode 2010-2014). Jurnal Ekonomi Bisnis, Universitas Negeri Surabaya, 4(2), 1–24.

Rahmani, N. A. B. (2017). Analisis Pengaruh Capital Adequacy Ratio ( CAR ) dan Financing to Deposit Ratio ( FDR ) terhadap Return On Asset ( ROA ) dan Return On Equity ( ROE ) Pada Perusahaan Bank Umum Syariah di Indonesia. Human Falah, 4, 299–316.

Taswan. (2010). Manajemen Perbankan Konsep Teknik dan Aplikasi Banking Risk Assessment. UPP STIM YKPM. Yogyakarta.

Widiyanti, M., Taufik, T., & Pratiwi, G. (2015). Pengaruh Permodalan, Kualitas Aktiva, Likuiditas, Dan Efisiensi Operasional Terhadap Profitabilitas Pada Pt Bank Syariah Mandiri Dan Pt Bank Bri Syariah. Jurnal Manajemen Dan Bisnis Sriwijaya, 13(4), 525–544. https://doi.org/10.29259/jmbs.v13i4.3152.

Refbacks

  • There are currently no refbacks.