E-JURNAL AKUNTANSI
Vol 34 No 2 (2024)

Analisis Pengaruh Faktor-Faktor Rasio Keuangan Terhadap Profitabilitas

Henny Triyana Hasibuan (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)



Article Info

Publish Date
21 Feb 2024

Abstract

The purpose of this study is to identify the factors that affect the profitability of Islamic commercial banks in Indonesia. The population of this study is Islamic commercial banks in Indonesia which are listed on the IDX for the period 2018-2021. The sampling technique used was purposive sampling. The number of samples used is 10 Islamic commercial banks with an observation period of 4 years, the total research sample is 40 observations. The independent variables in this study are NPF, FDR, BOP, CAR and NOM, while the dependent variableis profitability which is proxiesin ROA. The data analysis technique used is multiple linear regression. The results showed that the NPF and BOPO variables had a negative effect on profitability, while the FDR, CAR andNOM variables had apositive effect. The results of this study support the signal theory, all variables provide a signal on the profitability of Islamic Commercial Banks in Indonesia. Keywords:NPF;FDR;BOPO;CAR;NOM;Profitability.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...