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Pengaruh Financing To Deposits Ratio dan Non Performing Financing Terhadap Profitabilitas Bank Syariah (Studi Kasus pada PT. Bank Muamalat Indonesia, Tbk)
Sabriadi NIM. (2014) | Skripsi | Akuntansi , Akuntansi
Bagikan
Ringkasan
Financing to Deposits Ratio mengalami penurunan namun Return on Assets naik hal ini dikarenakan peningkatan profitabilitas bank yang tidak diikuti kenaikan penghimpunan dana. Sedangkan Non Performing Financing mengalami peningkatan namun Return on Assets naik juga hal ini dikarenakan pada saat yang sama bank mengalami dampak adanya pembiayaan yang terhambat atau pembiayaan macet yang meningkat. Penelitian ini bertujuan untuk membuktikan secara empiris mengenai pengaruh Financing to Deposits Ratio dan Non Performing Financing terhadap Return on Assets. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif dengan menggunakan laporan keuangan tahunan berupa neraca dan laba rugi. Sampel yang digunakan sebanyak 10 tahun pada PT Bank Muamalat Indonesia, Tbk periode 2004-2013. Pengujian hipotesis dilakukan dengan analisis regresi linier berganda dan uji asumsi klasik Proses analisis tersebut menggunakan software SPSS 21.0 for windows. Hasil analisis menunjukkan bahwa Financing to Deposits Ratio berpengaruh signifikan dan memiliki hubungan positif terhadap Return on Assets. Non Performing Financing berpengaruh signifikan dan memiliki hubungan negatif terhadap Return on Assets. Sedangkan, secara bersama-sama Financing to Deposits Ratio dan Non Performing Financing berpengaruh signifikan dan memiliki hubungan positif terhadap Return on Assets.
Ringkasan Alternatif
Financing to Deposit Ratio has decreased but the return on assets rose this is due to an increase in profitability of banks that do not follow the increase in fund raising. While the Non Performing Financing has increased, the return on assets rose also this is because at the same time experiencing the impact of the financing banks are blocked or jammed financing increased. This study aims to prove empirically the effect of Financing to Deposits Ratio and Non Performing Financing on Return on Assets. The method used in this research is descriptive and verification method using the annual financial statements such as balance sheets and profit and loss. Samples were used as much as 10 years in PT Bank Muamalat Indonesia, Tbk period 2004-2013. Hypothesis testing is performed by multiple linear regression analysis and the classical assumption of the analysis process using the software SPSS 21.0 for windows. The analysis showed that the Financing to Deposits Ratio significant influence and positively related to return on assets. Non Performing Financing significant effect and negatively related to return on assets. Meanwhile, together Financing to Deposit Ratio and Non Performing Financing significant influence and positively related to return on assets.