ANALISIS PENGARUH CAMEL DAN ISLAMICITY PERFORMANCE INDEX TERHADAP KINERJA KEUANGAN BANK SYARIAH DI INDONESIA

DWI NOVIANTI SUHARSIH, . (2017) ANALISIS PENGARUH CAMEL DAN ISLAMICITY PERFORMANCE INDEX TERHADAP KINERJA KEUANGAN BANK SYARIAH DI INDONESIA. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh camel dan islamicity performance index terhadap kinerja keuangan bank syariah di indonesia, menganalisis pengaruh alat ukur non syariah yaitu Camel terhadap kinerja keuangan bank syariah dan alat ukur syariah yaitu islamicity performance index. Adapun periode dalam penelitian ini menggunakan data panel selama lima tahun yaitu 2011-2015. Penelitian menggunakan data sekunder yang diperoleh dengan mengakses data laporan keuangan tahunan pada masing-masing website bank syariah. Teknik yang digunakan dalam pengambilan sampel adalah purposive sampling dan didapatkan delapan bank syariah sebagai sampel. Kinerja keuangan sebagai variabel dependen diproksikan dengan Return of Equity (ROE). Sedangkan variabel independen yaitu indikator capital diproksikan dengan Capital Adequacy Ratio (CAR), indikator assets diproksikan dengan Non Performing Financing (NPF), indikator management diproksikan dengan Debt of Equity Ratio (DER), indikator earning diproksikan dengan Beban Operasional dan Pendapatan Operasional (BOPO), indikator liquidity diproksikan dengan Financing to Deposit Ratio (FDR). Sedangkan variabel dependen Islamicity performance index diukur dengan menggunakan proksi Profit Sharing Ratio, Zakat Performance Ratio, Director-Employee Welfare Ratio, dan Islamic Income vs Non-Islamic Income. Pengaruh dan hubungan sembilan variabel diuji dengan menggunakan metode analisis regresi berganda. Hasil uji T menunjukkan bahwa indikator capital, indikator management, Profit Sharing Ratio, Director-Employee Welfare Ratio, dan Islamic Income vs NonIslamic Income tidak berpengaruh terhadap kinerja keuangan bank syariah. Sedangkan indikator asset, indikator earning, dan indikator liquidity berpengaruh negatif dan signifikan terhadap kinerja keuangan bank syariah serta zakat performance ratio berpengaruh positif dan signifikan terhadap kinerja keuangan bank syariah. This study aims to analyze the effect of camel and islamicity performance index on the financial performance of sharia banks in Indonesia, analyzing the effect of non-syariah measuring instrument that is Camel to the financial performance of syariah bank and syariah measuring instrument is islamicity performance index. The period in this study using panel data for five years, 2011-2015. The study used secondary data obtained by accessing annual financial report data on each sharia bank website. The technique used in sampling is purposive sampling and eight sharia banks are obtained as sample. Financial performance as a dependent variable is proxied with Return of Equity (ROE). While the independent variables are capital indicator proxy with Capital Adequacy Ratio (CAR), indicator of assets proxied with Non Performing Financing (NPF), management indicators proxied by Debt of Equity Ratio (DER), earning indicator is proxy with Operational Expense and Operating Income (BOPO) , The liquidity indicator is proxied with the Financing to Deposit Ratio (FDR). While the dependent variable of Islamicity performance index is measured by using Profit Sharing Ratio proportion, Zakat Performance Ratio, Director-Employee Welfare Ratio, and Islamic Income vs. Non-Islamic Income. The influence and correlation of nine variables were tested by using multiple regression analysis method. T test results show that capital indicators, management indicators, Profit Sharing Ratio, Director-Employee Welfare Ratio, and Islamic Income vs. Non-Islamic Income have no effect on the financial performance of sharia banks. While asset indicator, earnings indicator, and liquidity indicator have negative and significant influence to financial performance of syariah bank and zalcat performance ratio have positive and significant influence to financial performance of syariah bank.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Ratna Anggraini ZR, SE, M.Si, Ak, CA 2). Erika Takidah, SE, M.Si
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	sawung yudo
Date Deposited:	17 Mar 2022 01:30
Last Modified:	17 Mar 2022 01:30
URI:	http://repository.unj.ac.id/id/eprint/24699

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