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Nov 19, 2024
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Abstract
This study aims to examine the effect of Operational Costs to Operating Income (BOPO), profit sharing financing, Non Performing Finance (NPF), and Financing to Deposit Ratio (FDR) on the profitability of Sharia Business Units as measured by Return On Assets (ROA). This study applies quantitative association method, analyzing data by multiple linear regression processed by SPSS 26. The population includes all sharia business units in Indonesia as recorded by the Sharia Banking Statistics (SPS) for December 2023, from which the samples of 15 sharia business units are selected through purposive sampling, involving data of the sharia business units’ quarterly published reports in December for the 2018-2022 period, obtained from the official websites of respective Sharia Business Units. The results of the study exhibit that profit sharing financing and NPF have a negative and insignificant effect on profitability; BOPO has a negative and significant effect on profitability; and FDR has a positive and significant effect on profitability.
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This work is licensed under a Creative Commons Attribution 4.0 International License.
How to Cite
Triyuwono, I., & Windayani, E. (2024). The Influence of BOPO, Profit Sharing Financing, NPF, and FDR on UUS Profitability. Basic and Applied Accounting Research Journal, 4(2), 193-206. https://doi.org/10.11594/baarj.04.02.06
References
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Azhar, I., & Nasim, A. (2016). Pengaruh Pembiayaan Jual Beli, Pembiayaan Bagi Hasil, Dan Non Performing Finance Terhadap Profitabilitas (Studi Kasus Pada Bank Umum Syariah Di Indonesia Periode 2012 - 2014). Jurnal ASET (Akuntansi Riset), 8(1). https://doi.org/10.17509/jaset.v8i1.4021
Azmy, A. (2018). Analisis pengaruh rasio kinerja keuangan terhadap profitabilitas bank pembiayaan rakyat syariah di indonesia. Jurnal Akuntansi, 22(1). https://doi.org/10.24912/ja.v22i1.326
Basuki, A. T., & Prawoto, N. (2017). Analisis Regresi Dalam Penelitian Ekonomi dan Bisnis (Dilengkapi Aplikasi SPSS dan Eviews). In PT Rajagrafindo Persada, Depok. PT Rajagrafindo Persada.
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Dewi, F. K., & Sudarsono, H. (2021). Analisis Profitabilitas Bank Syariah Di Indonesia: Pendekatan Autoregressive Distributed Lag (ARDL). Al-Mashrafiyah: Jurnal Ekonomi, Keuangan, Dan Perbankan Syariah, 5(1). https://doi.org/10.24252/al-mashrafiyah.v5i1.20281
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Haryadi, E. (2016). Pengaruh Size Perusahaan, Keputusan Pendanaan, Profitabilitas Dan Keputusan Investasi Terhadap Nilai Perusahaan. Jurnal Akuntansi, 3(2). https://doi.org/https://doi.org/10.30656/jak.v3i2.211
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Loliyani, R., & Loliyana, R. (2021). Pengaruh Pembiayaan Jual Beli. Pembiayaan Bagi Hasil, Pembiayaan Sewa Dan Rasio Non Performing Financing Terhadap Profitabilitas Bank Syariah Di Indonesia. Journal of Accounting Taxing and Auditing (JATA), 2(2). https://doi.org/10.57084/jata.v2i2.689
Masitoh. (2023). Analisis faktor-faktor yang mempengaruhi profitabilitas pada Unit Usaha Syariah periode 2017-2021. http://etd.uinsyahada.ac.id/9644/
Munandar, A. (2022). Faktor-Faktor Yang Memengaruhi Financing To Deposit Ratio (FDR) Serta Implikasinya Terhadap Return On Assets (ROA) Dan Net Operating Margin (NOM) Pada Bank Umum Syariah Periode Januari 2014-September 2021. Ekonomica Sharia: Jurnal Pemikiran Dan Pengembangan Ekonomi Syariah, 7(2), 105–116. https://doi.org/https://doi.org/10.36908/esha.v7i2.367
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Navita, I. D., Fauzi, A., & Muliasari, I. (2023). The Effect Of Murabahah Financing, Financing Deposit Ratio (FDR), And Third Party Funds On Profitability With Non-Performing Financing (NPF) As A Moderating Variable In BPRS. CASHFLOW : Current Advanced Research On Sharia Finance And Economic Worldwide, 2(4), 541–560. https://doi.org/10.55047/cashflow.v2i4.768
Octavia, N. R., & Munaraja, W. (2022). Pengaruh Pembiayaan Bagi Hasil, NPF Dan FDR Terhadap Profitabilitas (ROA). Syi`ar Iqtishadi : Journal of Islamic Economics, Finance and Banking, 6(1). https://doi.org/10.35448/jiec.v6i1.13711
Pinasti, W. F., & Mustikawati, RR. I. (2018). PENGARUH CAR, BOPO, NPL, NIM DAN LDR TERHADAP PROFITABILITAS BANK UMUM PERIODE 2011-2015. Nominal, Barometer Riset Akuntansi Dan Manajemen, 7(1). https://doi.org/10.21831/nominal.v7i1.19365
Pramudhita, R. (2021). Optimalisasi Profitabilitas Bank Umum Syariah (Bus) Dan Unit Usaha Syariah (Uus) Di Indonesia Tahun 2010-2019. dspace.uii.ac.id. https://dspace.uii.ac.id/handle/123456789/30989
Pravasanti, Y. A. (2018). Pengaruh NPF dan FDR Terhadap CAR dan Dampaknya Terhadap ROA Pada Perbankan Syariah Di Indonesia. Jurnal Ilmiah Ekonomi Islam, 4(03). https://doi.org/10.29040/jiei.v4i03.302
Puspita, D. M. R., & Wahidahwati. (2016). Pengaruh Pembiayaan Jual Beli, Bagi Hasil, Dan Npf Terhadap Profitabilitas Bus Di Indonesia. Jurnal Akuntansi, 5(4).
Ridwan, R., Sugianto, S., & Setyawati, E. (2021). The Effect of TPF, NPF and Fee Based Income on the Profitability of Islamic Banks with Financing as an Intervening Variable. Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 4(2). https://doi.org/10.33258/birci.v4i2.1849
Rivai. (2017). Commercial Bank Management: Manajemen Perbankan Dari Teori Ke Praktik. In Rajawali Pers. (Vol. 8, Issue 2).
Roy, M. I. (2018). PENGARUH RASIO KEUANGAN TERHADAP RASIO PROFITABILITAS UNIT USAHA SYARIAH DI INDONESIA. Banque Syar’i : Jurnal Llmiah Perbankan Syariah, 4(2). https://doi.org/10.32678/bs.v4i2.1128
Safvrizal, & Habib, M. A. F. (2023). Pengaruh Capital Adequacy Ratio (CAR), Financing To Deposite Ratio (FDR), Non Performing Financing Ratio (NPF), Biaya Operasional Dan Pendapatan Operasional (BOPO) Terhadap Return On Asset (ROA) BCA Syariah Periode 2013-2022. Jurnal Ekonomika Manajemen, Akuntansi Dan Perbankan Syari’ah, 12(1).
Sitompul, S., & Nasution, S. K. (2019). The Effect of Car, BOPO, NPF, and FDR on Profitability of Sharia Commercial Banks in Indonesia. Budapest International Research and Critics Institute (BIRCI-Journal) : Humanities and Social Sciences, 2(3). https://doi.org/10.33258/birci.v2i3.412
Subekti, W. A. P., & Wardana, G. K. (2022). Pengaruh CAR, Asset Growth, BOPO, DPK, Pembiayaan, NPF dan FDR Terhadap ROA Bank Umum Syariah. INOBIS: Jurnal Inovasi Bisnis Dan Manajemen Indonesia, 5(2). https://doi.org/10.31842/jurnalinobis.v5i2.229
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. In Alfabeta,CV.
Triana, Y., Septriani, D., Megawati, Hendra, M., Budiman, D., Mariyani, & Sianturi, K. (2023). Penyelesaian Sengketa Akad Murabahah Pada Bank Syariah. Innovative: Journal Of Science Research, 3(2), 13031–13040. https://doi.org/https://doi.org/10.31004/innovative.v3i2.1890
Wangsawidjaja, A. (2012). Pembiayaan Bank Syariah. PT. Gramedia Pustaka Utama.
Yuliana, I. R., & Listari, S. (2021). Pengaruh CAR, FDR, Dan BOPO Terhadap ROA Pada Bank Syariah Di Indonesia. Jurnal Ilmiah Akuntansi Kesatuan, 9(2). https://doi.org/10.37641/jiakes.v9i2.870
Zuhroh, I. (2022). Profitabilitas Bank Syariah Di Indonesia: Bagaimana Pengaruh Permodalan, Inflasi Dan Birate? Jurnal Reviu Akuntansi Dan Keuangan, 12(2). https://doi.org/10.22219/jrak.v12i2.21931
Antonio, M. S. (2005). Bank Syariah Dari Teori Ke Praktik. Gema Insani Press dan Tazkia Group.
Ardheta, P. A., & Sina, H. R. (2020). Pengaruh Capital Adequacy Ratio, Dana Pihak Ketiga, Non Performing Financing dan Pembiayaan Murabahah Terhadap Profitabilitas. Jurnal Akuntansi Dan Manajemen, 17(02). https://doi.org/10.36406/jam.v17i02.328
Asadullah, M. (2017). Determinants of Profitability of Islamic Banks of Pakistan – A Case Study on Pakistan’s Islamic Banking Sector. International Conference on Advances in Business, Management and Law (ICABML) 2017, 1(1). https://doi.org/10.30585/icabml-cp.v1i1.13
Azhar, I., & Nasim, A. (2016). Pengaruh Pembiayaan Jual Beli, Pembiayaan Bagi Hasil, Dan Non Performing Finance Terhadap Profitabilitas (Studi Kasus Pada Bank Umum Syariah Di Indonesia Periode 2012 - 2014). Jurnal ASET (Akuntansi Riset), 8(1). https://doi.org/10.17509/jaset.v8i1.4021
Azmy, A. (2018). Analisis pengaruh rasio kinerja keuangan terhadap profitabilitas bank pembiayaan rakyat syariah di indonesia. Jurnal Akuntansi, 22(1). https://doi.org/10.24912/ja.v22i1.326
Basuki, A. T., & Prawoto, N. (2017). Analisis Regresi Dalam Penelitian Ekonomi dan Bisnis (Dilengkapi Aplikasi SPSS dan Eviews). In PT Rajagrafindo Persada, Depok. PT Rajagrafindo Persada.
Cicik Mutiah, Wahab, & Nurudin. (2020). Pengaruh Pembiayaan Jual Beli, Bagi Hasil, dan Pembiayaan Bermasalah Terhadap Kinerja Keuangan. Jurnal Ilmu Perbankan Dan Keuangan Syariah, 2(2). https://doi.org/10.24239/jipsya.v2i2.33.221-241
Davis, J. H., Schoorman, F. D., & Donaldson, L. (1997). Toward a Stewardship Theory of Management. The Academy of Management Review, 22(1). https://doi.org/10.2307/259223
Dewi, F. K., & Sudarsono, H. (2021). Analisis Profitabilitas Bank Syariah Di Indonesia: Pendekatan Autoregressive Distributed Lag (ARDL). Al-Mashrafiyah: Jurnal Ekonomi, Keuangan, Dan Perbankan Syariah, 5(1). https://doi.org/10.24252/al-mashrafiyah.v5i1.20281
Donaldson, L., & Davis, J. H. (1991). Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns. Australian Journal of Management, 16(1). https://doi.org/10.1177/031289629101600103
Ghozali. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 21 Uptade PLS Regresi. Badan Penerbit Universitas Diponegoro, Semarang.
Haryadi, E. (2016). Pengaruh Size Perusahaan, Keputusan Pendanaan, Profitabilitas Dan Keputusan Investasi Terhadap Nilai Perusahaan. Jurnal Akuntansi, 3(2). https://doi.org/https://doi.org/10.30656/jak.v3i2.211
Hosen, M. N., Jie, F., Muhari, S., & Khairman, M. (2019). The Effect of Financial Ratios, Maqasid Sharia Index, and Index of Islamic Social Reporting to Profitability of Islamic Bank in Indonesia. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 11(2). https://doi.org/10.15408/aiq.v11i2.11588
Khasanah, U., Qurrota A’yun, I., Anif Afandi, M., & Shinta Maestri, S. (2022). Analisis Pengaruh CAR,NPF,FDR, dan BOPO Terhadap Profitabilitas Bank Umum Syariah Di Indonesia. Derivatif : Jurnal Manajemen, 16(2). https://doi.org/10.24127/jm.v16i2.1139
Kusuma, S. Y., & Widiarto, A. (2022). ANALISIS PERBEDAAN KINERJA KEUANGAN PERUSAHAAN SEKTOR KEUANGAN YANG TERCATAT DI BEI SEBELUM DAN SELAMA PANDEMI COVID-19. Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside, 2(1). https://doi.org/10.53363/yud.v2i1.21
Kusumastuti, W. I., & Alam, A. (2019). Analysis of Impact of CAR, NPF, BOPO on Profitability of Islamic Banks (Year 2015-2017). Journal of Islamic Economic Laws, 2(1). https://doi.org/10.23917/jisel.v2i1.6370
Loliyani, R., & Loliyana, R. (2021). Pengaruh Pembiayaan Jual Beli. Pembiayaan Bagi Hasil, Pembiayaan Sewa Dan Rasio Non Performing Financing Terhadap Profitabilitas Bank Syariah Di Indonesia. Journal of Accounting Taxing and Auditing (JATA), 2(2). https://doi.org/10.57084/jata.v2i2.689
Masitoh. (2023). Analisis faktor-faktor yang mempengaruhi profitabilitas pada Unit Usaha Syariah periode 2017-2021. http://etd.uinsyahada.ac.id/9644/
Munandar, A. (2022). Faktor-Faktor Yang Memengaruhi Financing To Deposit Ratio (FDR) Serta Implikasinya Terhadap Return On Assets (ROA) Dan Net Operating Margin (NOM) Pada Bank Umum Syariah Periode Januari 2014-September 2021. Ekonomica Sharia: Jurnal Pemikiran Dan Pengembangan Ekonomi Syariah, 7(2), 105–116. https://doi.org/https://doi.org/10.36908/esha.v7i2.367
Najiatun, Sanusi, M., Rahman, M., & Herianingrum, S. (2020). Analisis Variabel Makroekonomi Terhadap NPF Perbankan Syariah di Indonesia. Jurnal Ekonomi, 24(3), 335–349. https://doi.org/10.24912/je.v24i3.597
Navita, I. D., Fauzi, A., & Muliasari, I. (2023). The Effect Of Murabahah Financing, Financing Deposit Ratio (FDR), And Third Party Funds On Profitability With Non-Performing Financing (NPF) As A Moderating Variable In BPRS. CASHFLOW : Current Advanced Research On Sharia Finance And Economic Worldwide, 2(4), 541–560. https://doi.org/10.55047/cashflow.v2i4.768
Octavia, N. R., & Munaraja, W. (2022). Pengaruh Pembiayaan Bagi Hasil, NPF Dan FDR Terhadap Profitabilitas (ROA). Syi`ar Iqtishadi : Journal of Islamic Economics, Finance and Banking, 6(1). https://doi.org/10.35448/jiec.v6i1.13711
Pinasti, W. F., & Mustikawati, RR. I. (2018). PENGARUH CAR, BOPO, NPL, NIM DAN LDR TERHADAP PROFITABILITAS BANK UMUM PERIODE 2011-2015. Nominal, Barometer Riset Akuntansi Dan Manajemen, 7(1). https://doi.org/10.21831/nominal.v7i1.19365
Pramudhita, R. (2021). Optimalisasi Profitabilitas Bank Umum Syariah (Bus) Dan Unit Usaha Syariah (Uus) Di Indonesia Tahun 2010-2019. dspace.uii.ac.id. https://dspace.uii.ac.id/handle/123456789/30989
Pravasanti, Y. A. (2018). Pengaruh NPF dan FDR Terhadap CAR dan Dampaknya Terhadap ROA Pada Perbankan Syariah Di Indonesia. Jurnal Ilmiah Ekonomi Islam, 4(03). https://doi.org/10.29040/jiei.v4i03.302
Puspita, D. M. R., & Wahidahwati. (2016). Pengaruh Pembiayaan Jual Beli, Bagi Hasil, Dan Npf Terhadap Profitabilitas Bus Di Indonesia. Jurnal Akuntansi, 5(4).
Ridwan, R., Sugianto, S., & Setyawati, E. (2021). The Effect of TPF, NPF and Fee Based Income on the Profitability of Islamic Banks with Financing as an Intervening Variable. Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 4(2). https://doi.org/10.33258/birci.v4i2.1849
Rivai. (2017). Commercial Bank Management: Manajemen Perbankan Dari Teori Ke Praktik. In Rajawali Pers. (Vol. 8, Issue 2).
Roy, M. I. (2018). PENGARUH RASIO KEUANGAN TERHADAP RASIO PROFITABILITAS UNIT USAHA SYARIAH DI INDONESIA. Banque Syar’i : Jurnal Llmiah Perbankan Syariah, 4(2). https://doi.org/10.32678/bs.v4i2.1128
Safvrizal, & Habib, M. A. F. (2023). Pengaruh Capital Adequacy Ratio (CAR), Financing To Deposite Ratio (FDR), Non Performing Financing Ratio (NPF), Biaya Operasional Dan Pendapatan Operasional (BOPO) Terhadap Return On Asset (ROA) BCA Syariah Periode 2013-2022. Jurnal Ekonomika Manajemen, Akuntansi Dan Perbankan Syari’ah, 12(1).
Sitompul, S., & Nasution, S. K. (2019). The Effect of Car, BOPO, NPF, and FDR on Profitability of Sharia Commercial Banks in Indonesia. Budapest International Research and Critics Institute (BIRCI-Journal) : Humanities and Social Sciences, 2(3). https://doi.org/10.33258/birci.v2i3.412
Subekti, W. A. P., & Wardana, G. K. (2022). Pengaruh CAR, Asset Growth, BOPO, DPK, Pembiayaan, NPF dan FDR Terhadap ROA Bank Umum Syariah. INOBIS: Jurnal Inovasi Bisnis Dan Manajemen Indonesia, 5(2). https://doi.org/10.31842/jurnalinobis.v5i2.229
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. In Alfabeta,CV.
Triana, Y., Septriani, D., Megawati, Hendra, M., Budiman, D., Mariyani, & Sianturi, K. (2023). Penyelesaian Sengketa Akad Murabahah Pada Bank Syariah. Innovative: Journal Of Science Research, 3(2), 13031–13040. https://doi.org/https://doi.org/10.31004/innovative.v3i2.1890
Wangsawidjaja, A. (2012). Pembiayaan Bank Syariah. PT. Gramedia Pustaka Utama.
Yuliana, I. R., & Listari, S. (2021). Pengaruh CAR, FDR, Dan BOPO Terhadap ROA Pada Bank Syariah Di Indonesia. Jurnal Ilmiah Akuntansi Kesatuan, 9(2). https://doi.org/10.37641/jiakes.v9i2.870
Zuhroh, I. (2022). Profitabilitas Bank Syariah Di Indonesia: Bagaimana Pengaruh Permodalan, Inflasi Dan Birate? Jurnal Reviu Akuntansi Dan Keuangan, 12(2). https://doi.org/10.22219/jrak.v12i2.21931