Pengaruh Islamic Financial Performance Index dan Dana Pihak Ketiga terhadap Retrun on Asset pada Bank Umum Syariah Indonesia Periode 2013 – 2018

Abstract

Abstract. This study examines the effect of Islamicity Financial Performance Index (Profit Sharing Ratio, Zakat Performance Ratio, Equitable Distribution Ratio, and Islamic Income Ratio) and Third Party Funds on Return On Assets. The object of this research is Sharia Commercial Banks in Indonesia in 2013 - 2018. The sampling technique was carried out using purposive sampling method and obtained a sample of 7 Sharia Commercial Banks. The type of data used is secondary data in the form of financial reports and annual reports. This study uses multiple linear regression analysis as a method to measure the effect of independent variables on the dependent variable using Eviews 10.The results of the study with multiple regression analysis show that the Profit Sharing Ratio and Zakat Performance Ratio partially have a significant effect on Return On Assets. Whereas Equitable Distribution Ratio and Islamic Income Ratio partially have no effect on Return On Assets. Third Party Funds partially have a significant effect on Return On Assets.Simultaneously Islamicity Financial Performance Index (Profit Sharing Ratio, Performance Ratio, Equitable Distribution Ratio, and Islamic Income Ratio) and Third Party Funds have a significant effect on Return On Assets with R square value of 0.710. This means that the independent variable is able to explain the dependent variable by 71% and the remainder is explained by other variables not examined in this study.

Keywords: Return On Assets (ROA), Islamic Financial Performance Index, Third Party Funds (DP

Abstrak. Penelitian ini menguji pengaruh Islamicity  Financial Peformance  Index (Profit  Sharing Ratio, Zakat Performance Ratio, Equitable  Distribution  Ratio, dan Islamic Income Ratio) dan Dana Pihak Ketiga terhadap Return On Asset. Objek penelitian ini adalah Bank Umum Syariah di Indonesia tahun 2013 – 2018. Teknik sampling dilakukan dengan menggunakan metode purposive sampling dan diperoleh sampel penelitian sebanyak 7 Bank Umum Syariah. Jenis data yang digunakan adalah data sekunder berupa laporan keuangan dan laporan tahunan. Penelitian ini menggunakan analisis regresi linear berganda sebagai metode untuk mengukur pengaruh variabel independen terhadap variabel dependen dengan menggunakan Eviews 10.Hasil penelitian dengan analisis regresi berganda menunjukkan bahwa Profit  Sharing Ratio dan Zakat Performance Ratio secara parsial berpengaruh signifikan terhadap Return On Asset. Sedangkan Equitable  Distribution  Ratio dan Islamic Income Ratio secara parsial tidak berpengaruh terhadap Return On Asset. Dana Pihak Ketiga secara parsial berpengaruh signifikan terhadap Return On Asset.Secara simultan Islamicity  Financial Peformance  Index (Profit  Sharing Ratio, Zakat Performance Ratio, Equitable  Distribution  Ratio, dan Islamic Income Ratio) dan Dana Pihak Ketiga berpengaruh secara signifikan terhadap Return On Asset dengan nilai R square sebesar 0,710. Hal ini berarti bahwa variabel independen mampu menjelaskan variabel dependen sebesar 71% dan sisanya dijelaskan oleh variabel lain yang tidak diteliti dalam penelitian ini.

Kata Kunci: Return On Assets (ROA), Islamic Financial Performance Index, Third Party Funds (DPK).