FACTORS AFFECTING PROFITABILITY OF SHARIA COMMERCIAL BANKS IN INDONESIA

Widia Astuty, Mhd Husein Pasaribu

Abstract


This study aims to empirically prove the factors that affect profitability in Islamic Banks in Indonesia seen from the Islamicity Performance Index as measured by Profit Sharing Ratio, Zakat Performance Ratio, and Islamic Income Ratio. This study uses an associative approach while the data collection technique uses documentation from the Otoritas Jasa Keuangan (OJK) through http://www.ojk.go.id. The population of this study is 12 Sharia Commercial Banks in Indonesia registered with the Otoritas Jasa Keuangan (OJK) from 2021 to 2022. The data analysis technique uses multiple linear regression analysis. The results of this study show that the Profit-Sharing Ratio variable affects profitability, while Zakat Performance Ratio, and Islamic Income Ratio do not affect profitability.

Full Text:

PDF

References


Aeny, T., Fakhruddin, I., Santoso, S. B., & Hapsari, I. (2023). The Effect of Intellectual Capital, Size of the Sharia Supervisory Board and Islamicity Performance Index on Profitability. Jurnal Multidisiplin Madani, 3(2), 358–369. https://doi.org/10.55927/mudima.v3i2.2427

Andriani, D., & Juliandi, A. (2008). PREFERENSI MASYARAKAT KOTA MEDAN TERHADAP BANK SYARIAH. Jurnal Riset Akuntansi Dan Bisnis, 8(2), 22–47. Retrieved from http://jurnal.umsu.ac.id/index.php/akuntan/article/view/448

Dewanata, P., Hamidah, H., & Ahmad, G. N. (2016). the Effect of Intellectual Capital and Islamicity Performance Index To the Performance of Islamic Bank in Indonesia 2010-2014 Periods. JRMSI - Jurnal Riset Manajemen Sains Indonesia, 7(2), 259–278. https://doi.org/10.21009/jrmsi.007.2.04

Fajar, M., Ulfah, Y., & Lahaya, I. A. (2022). Pengaruh Islamicity Performance Index Terhadap Kinerja Keuangan Perbankan Syariah Di Indonesia Periode 2015-2019. Jurnal Ilmu Akuntansi Mulawarman, 7(3).

Fransiska, Y., & Siregar, P. A. (2023). The Analysis of Macroeconomic and Microeconomic Factors in Non-Performing Financing of Sharia Bank in Indonesia. Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 4(4), 1128–1136. https://doi.org/10.47065/ekuitas.v4i4.3250

Hanania, L. (2015). Faktor Internal Dan Eksternal yang Mempengaruhi Profitabilitas Perbankan Syariah Dalam Jangka Pendek Dan Jangka Panjang. Perbanas Review, 1(1), 151–168.

Iman, N. F., & Umiyati, U. (2022). Analisis Determinan Atas Profitabilitas Bank Syariah Di Indonesia. Jurnal Akuntansi Dan Keuangan Islam, 10(1), 31–53. https://doi.org/10.35836/jakis.v10i1.280

Khasanah, A. N. (2016). PENGARUH INTELLECTUAL CAPITAL DAN ISLAMICITY PERFORMANCE INDEX TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH DI INDONESIA. Nominal, 5(1), 1–18.

Khofifah, S. (2020). Analisis Pengaruh Islamicity Performance Index Dan Islamic Social Reporting. Institut Agama Islam Negeri Salatiga.

Maqfirah, S., & Fadhlia, W. (2019). Pengaruh Modal Intelektual Dan Ukuran Perusahaan Terhadap Profitabilitas Bank Umum Syariah (Studi Pada Bank Umum Syariah Di Indonesia Tahun 2013-2017). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 5(1), 137–148. https://doi.org/10.24815/jimeka.v5i1.15482

Marbun, G., & Saragih, A. E. (2018). PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. JRAK: Jurnal Riset Akuntansi Dan Keuangan, 4(1), 39–60. https://doi.org/10.4018/978-1-59904-931-1.ch043

Mawaddah, N. (2015). Faktor-Faktor Yang Mempengaruhi Profitabilitas Bank Syariah. Etikonomi, 14(2), 241–256. https://doi.org/10.15408/etk.v14i2.2273

Mayasari, F. A. (2020). Pengaruh Islamicity Performance Index Terhadap Profitabilitas Bank Umum Syariah Indonesia Periode 2014-2018. Kompartemen: Jurnal Ilmiah Akuntansi, 18(1), 22–38. https://doi.org/10.30595/kompartemen.v18i1.6812

Nasution, S., & Siregar, P. A. (2023). Analisis Kinerja Perbankan Syariah 2018-2022 Dengan Menggunakan Pendekatan Islamicity Performance Index. Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 4(4), 1120–1127. https://doi.org/10.47065/ekuitas.v4i4.3264

Puspita, I., & Mariana. (2023). Analisis Pengaruh Intellectual Capital dan Islamic Performance Index Terhadap Profitabilitas Bank Umum Syariah di Indonesia. Jurnal Akuntansi Dan Keuangan West Science, 2(02), 43–54. https://doi.org/10.58812/jakws.v2i02.370

Putri, Y. D. D., & Gunawan, B. (2019). Pengaruh Intellectual Capital, Biaya Intermediasi dan Islamicity Performance Index Terhadap Profitabilitas Syariah di Indonesia. Reviu Akuntansi Dan Bisnis Indonesia, 3(1), 38–49. https://doi.org/10.24815/jdab.v3i1.4393

Rahayu, D. Y., Kurniati, T., & Wahyuni, S. (2020). Analisa Pengaruh Intellectual Capital, Islamicity Performance Index dan Corporate Social Responsibility Terhadap Profitabilitas Bank Umum Syariah 2014-2018. Kompartemen: Jurnal Ilmiah Akuntansi, 18(2), 85–98. https://doi.org/10.30595/kompartemen.v18i2.7688

Rahma, Y. (2018). The Effect Of Intellectual Capital And Islamic Performance Index On Financial Performance. Akuntabilitas: Jurnal Ilmu Akuntansi, 11(1), 105–116. https://doi.org/10.15408/akt.v11i1.8804

Rahmawati, I. D., Ubaidillah, H., & Rahayu, D. (2020). Pengaruh Intellectual Capital Dan Islamicity Performance Index Terhadap Profitabilitas Perbankan Syariah Di Indonesia. Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi, 16(2), 62–71. Retrieved from www.bcasyariah.co.id

Rizal, F. (2016). Pengaruh Capital Adequacy Ratio, Non Performing Finance Dan Operational Efficiency Ratio Terhadap Profitabilitas Bank Pembiayaan Rakyat Syariah. Muslim Heritage, 1(1), 179. https://doi.org/10.21154/muslimheritage.v1i1.501

Sejati, B. P., & Prastiwi, A. (2015). Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Dan Nilai Perusahaan. Diponegoro Journal of Accounting, 4(1), 1–12.

Silitonga, H. P., Sembiring, L. D., Azwar, K., Ervina, N., Putri, D. E., Supitriyani, S., … Nainggolan, C. D. (2020). Dasar-Dasar Analisa Laporan Keuangan (1st ed.; A. Sudirman, Ed.). Bandung: Penerbit Widina Bhakti Persada Bandung.

Supriyaningsih, O. (2020). Analisis Kinerja Perbankan Syariah Di Indonesia Dengan Menggunakan Pendekatan Islamicity Indeces. REVENUE: Jurnal Manajemen Bisnis Islam, 1(1), 65–80.

Wardhani, W. K., & Samrotun, Y. C. (2020). Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Ukuran Perusahaan dan Leverage terhadap Integritas Laporan Keuangan. Jurnal Ilmiah Universitas Batanghari Jambi, 20(2), 475. https://doi.org/10.33087/jiubj.v20i2.948


Refbacks

  • There are currently no refbacks.