SARI, NURMALA MOUNA (2019) PENGARUH CAPITAL ADEQUACY RATIO (CAR), NON PERFORMING FINANCING (NPF), DAN RASIO BIAYA OPERASIONAL TERHADAP PENDAPATAN OPERASIONAL (BOPO) TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The financial performance of the bank is the description of the bank's financial condition at a particular period of good cover aspects of fund raising and distribution of funds. Performance indicates something related to the strengths and weaknesses of a company. The strength is understood to be exploited and weaknesses must be known in order to do the remedial measures. This study aimed to determine the effect of the use of the financial ratios of the Financial Performance of Islamic Banks. The object of this study is a registered Islamic Banks in Bank Indonesia. The sampling technique is purposive sampling, the researcher took 66 samples from the existing 78 populations. The analytical method used is quantitative analysis using Multiple Linear Regression analysis and use of computer programs Statisrical tools Product and Services Solution (SPSS) version 23.Data processing is performed by using descriptive statistics test, test classic assumptions and hypothesis testing. The results of this study indicate that CAR and NPF do not play a role in the Financial Performance of Islamic Commercial Banks, while the BOPO Variables affect the Financial Performance of Islamic Commercial Banks. This is evidenced by the results of the t test. Keywords: Capital Adequacy Ration (CAR), Non Performing Financing (NPF), and Operating Expenses to Operating Income (ROA), Islamic Banks Financial Performance. Kinerja keuangan bank merupakan gambaran kondisi keuangan bank pada suatu periode tertentu baik mencakup aspek penghimpunan dana maupun penyaluran dananya. Kinerja menunjukkan sesuatu yang berhubungan dengan kekuatan serta kelemahan suatu perusahaan. Kekuatan tersebut dipahami agar dapat dimanfaatkan dan kelemahan pun harus diketahui agar dapat dilakukan langkah-langkah perbaikan. Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan Rasio keungan terhadap Kinerja Keuangan Bank Umum Syariah. Objek penelitian ini adalah Bank Umum Syariah yang terdaftar di Bank Indonesia. Teknik sampling yang digunakan adalah purposive sampling sehingga dari 78 populasi yang ada di ambil 66 sampel.. Metode analisis yang digunakan adalah analisis kuantitatif yaitu menggunakan analisis Regresi Linier Berganda dan menggunakan alat bantu program computer Statisrical Product and Services Solution (SPSS) versi 23. Pengolahan data dilakukan dengan menggunakan uji statistik deskriptif, uji asumsi klasik dan uji hipotesis. Hasil penelitian ini menunjukan bahwa CAR dan NPF tidak berpengaruh terhadap Kinerja Keuangan Bank Umum Syariah, sedangkan Variabel BOPO berpengaruh terhadap Kinerja Keuangan Bank Umum Syariah. Hal ini dibuktikan dari hasil uji t. Kata kunci: Capital Adequacy Ration (CAR), Non Performing Financing (NPF), dan Biaya Operasional terhadap Pendapatan Operasional (BOPO), Kinerja Keuangan Bank Umum Syariah.
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