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Andi Rustam
Magister Manajemen Universitas Muhammadiyah Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Transportation Other

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Journal : Jurnal Akuntansi

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Financial Sustainability Ratio And Aspects That Affect It Andi Rustam; Muhammad Adil
Jurnal Akuntansi Vol. 26 No. 1 (2022): January 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i1.822

Abstract

This study aims to examine the effect of Return On Assets (ROA), Capital Adequacy Ratio (CAR), Company Size, Operating Expenses Operating Income (OEOI), Loan To Deposit Ratio (LDR) affect the Financial Sustainability Ratio. The population in this study is the financial report data of Islamic Commercial Banks on Islamic banking statistics from January 2018 to December 2020. Sampling was done by purposive sampling method with the criteria; Islamic Commercial Banks are not in a problematic condition, or the BUS can generate profits in carrying out its operations and has been published in the Financial Services Authority (OJK). Secondary data was collected through the Indonesia Stock Exchange website and analyzed using Multiple Regression Analysis with the Ordinary Least Square model using the Eviews Version 12 software. The results found that ROA had no significant effect on the Financial Sustainability Ratio. CAR, Company Size, and LDR have a positive and significant impact on the Financial Sustainability Ratio. In contrast, OEOI was found to have a negative and significant effect on the Financial Sustainability Ratio.
Co-Authors A Ifayani Haanurat Achmadi Achmadi Adiningrat, Andi Arifwangsa Agussalim Arniati Asrijal Bintang Endang Winarsih Idrawahyuni Idrawahyuni Irmawati A Husen Mahardika Catur Putriwana Malik Moh Aris Pasigai Muh. Saharulla Muhammad Adil Muhe, Arniati Nadhirah Nagu Naidah, Naidah Nurfaedah Nurjanna Nurjanna Rendra Anggoro Rusni Hasni Rustan Unismuh Siti Aisyah Sitti Mukarramah Sri Andayaningsih wahyuni Warda . Warda Warda