Pengaruh Shariah Compliance, Liquidity Risk, Financial Risk, dan Operational Efficiency terhadap Profitabilitas

Abstract

Abstract. This study aims to determine whether there is the influence of Shariah Compliance, Liquidity Risk, Financial Risk, and Operational Efficiency on Profitability in General Shariah Banks for the period 2014-2018 with secondary data analysis using quantitative methods. The analysis tool used is multiple linear regression analysis with the help of the SPSS 16.0 program. The results of this study indicate that the Shariah Compliance variable does not affect profitability. Liquidity Risk which is measured using Financing to Deposit Ratio (FDR) has a significant effect on profitability and Financial Risk as measured by Non Performing Financing (NPF) has a significant effect on profitability. Operational Efficiency which is calculated using Biaya Operasional dan Pendapatan Operasional (BOPO) has a significant effect on profitability. Simultaneously the Shariah Compliance, Liquidity Risk, Financial Risk and Operational Efficiency variables significantly influence the profitability with an R square value of 33.3% and 66.7% influenced by other variables.

Keyword: Shariah Compliance, Liquidity Risk, Financial Risk, Operational Efficiency, Profitability

Abstrak. Penelitian ini bertujuan untuk mengetahui apakah terdapat Pengaruh Shariah Compliance, Liquidity Risk, Financial Risk, dan Operational Efficiency terhadap Profitabilitas pada Bank Umum Syariah periode 2014-2018 dengan analisis data sekunder menggunakan metode kuantitatif. Alat Analisis yang digunakan adalah analisis regresi linier berganda dengan bantuan program SPSS 16.0. Hasil penelitian ini menunjukan bahwa variabel Shariah Compliance tidak berpengaruh terhadap profitabilitas. Liquidity Risk yang diukur menggunakan Financing to Deposit Ratio (FDR) mempunyai pengaruh signifikan terhadap profitabilitas dan Financial Risk yang diukur dengan Non Performing Financing (NPF) mempunyai pengaruh signifikan terhadap profitabilitas. Operational Efficiency yang dikur menggunakan Biaya Operasional dan Pendapatan Operasional (BOPO) mempunyai pengaruh signifikan terhadap profitabilitas. Secara simultan variabel Shariah Compliance, Liquidity Risk, Financial Risk dan Operational Efficiency berpengaruh secara signifikan terhadap Profitabilitas dengan nilai R square sebesar 33,3% dan 66,7% dipengaruhi variabel lainnya.

Kata kunci: Shariah Compliance, Liquidity Risk, Financial Risk, Operational Efficiency, Profitabilitas