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PENGARUH PEMBIAYAAN MUDHARABAH, NET INTEREST MARGIN (NIM) DAN NON PERFORMING FINANCING (NPF) TERHADAP RETURN ON ASSET (ROA)

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH PEMBIAYAAN MUDHARABAH, NET INTEREST MARGIN (NIM) DAN NON PERFORMING FINANCING (NPF) TERHADAP RETURN ON ASSET (ROA)
 
Creator Suniyah, Suniyah
Maslichah, Maslichah
Mawardi, M. Cholid
 
Description ABSTRAK             Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pembiayaan mudharabah, NIM (Net Interest Margin), dan NPF (Non Performing Financing) terhadap ROA (Return On Asset) Bank Umum Syariah. Populasi adalah Bank Umum Syariah yang Listing di Otoritas Jasa Keuangan (OJK) periode 2013-2017, dan sampel berjumlah 6 Bank Umum Syariah. Pengumpulan data melalui dokumentasi. Analisis data pada riset ini menggunakan dukungan dari SPSS bentuk 20. Pengambilan sampel  menggunakan teknik metode purposive sampling. Pengujian digunakan dalam penelitian ini antara lain uji normalitas, uji asumsi klasik dan  analisis regresi linier berganda, dan pengujian hipotesis penelitian.            Analisis menunjukkan bahwa (1) pembiayaan mudharabah, dan NIM, positif signifikan berpengaruh terhadap ROA.  (2) NPF negatif signifikan berpengaruh terhadap ROA.Kata Kunci: Pembiayaan Mudharabah, NIM, NPF, dan ROAABSTRACTThis study aims to examine and analyze the effect of mudharabah financing, Net Interest Margin, and Non-Performing Financing on Syariah Commercial Bank Return On Asset. The population is the Syariah Commercial Bank, which lists the Financial Services Authority (OJK) for the period 2013-2017, and a sample of 6 Syariah Commercial Banks. Data collection through documentation. Data analysis in this study uses help SPSS version 20. The sampling technique used the purposive sampling method. The data testing techniques used in this study included normalization tests, classic assumption tests and multiple linear regression analysis, and testing the research hypothesis.The results of the analysis show that (1) mudharabah financing, and NIM, have a significant positive effect on ROA. (2) NPF has a significant negative effect on ROA.Keywords: Mudharabah Financing, NIM, NPF, and ROA
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2019-05-29
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/2826
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Juni 2019
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/2826/2599
 
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