Analisis CAR dan ISR terhadap ROA Perbankan Syariah yang Terdaftar di JII Periode 2015-2019

  • Yuli Astuti UIN Raden Intan Lampung
Keywords:
CAR, ISR, ROA

Abstract


The purpose of this research is to find out whether there is an effect of Capital Adequacy Ratio and Islamic Social Responsibility on Return On Assets both in terms of partial and simultaneous testing. Collecting data in this study is to use secondary data from the financial statements of Islamic companies listed on the Jakarta Islamic Index. By using two blades of analysis, namely simple linear regression analysis and multiple linear regression analysis. Based on the results of simple regression analysis, it is known that partially CAR affects ROA and partially ISR affects ROA. Then simultaneously CAR and ISR influence ROA. Therefore, the role of profit in the company has an influential role, because the main objective of the company's operations is to achieve maximum profit. Information on profit achievement is not only useful for external parties such as the public as users of Islamic financial institutions as service companies and internal parties as parties who carry out or run the company in order to determine steps how to run the company to make a profit.

References

Abdul Haris Romadhoni. (2015). Perkembangan Bank Syariah Di Indonesia. Jurnal Ilmiah Ekonomi Islam, 1(2), 75–85.
Afiyanti, A., Hardiyanti, W., Program, A. S., & Economics, F. O. (2020). Impact Analysis of Capital Adequacy Ratio (Car) and Return on Asset (Roa) on Financing of Murabaha on Sharia Bank in Indonesia Period Year 2014-2018. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 8(3), 323–334. https://doi.org/10.35794/emba.v8i3.30044
Ahmad Fauzi dan Indri Murniawaty. (2020). Pengaruh Religiusitas dan Literasi Keuangan Syariah Mahasiswa Terhadap Minat Menjadi Nasabah di Bank Syariah. Economic Education Analysis Journal, 9(2), 473–486.
Amran, A. (2017). Social Responsibility Disclosure in Islamic Banks: A Comparative Study of Indonesia and Malaysia. Journal of Financial Reporting and Accounting, 15(1), 99–115.
Annastasya Meisa Putri, & Iradianty, A. (2020). Analisis Perbandingan Kinerja Keuangan Perbankan Syariah Dengan Perbankan Konvensional 2015-2019. Jurnal Mitra Manajemen, 4(8), 1103–1117. https://doi.org/10.52160/ejmm.v4i8.438
Aracil, E. (2019). Corporate Social Responsibility of Islamic and Conventional Bank The Influence of Institutions in Emerging Countries. International Journal of Emerging Markets, 14(4), 1–20.
Astutik, N., & Widiastuti, A. (2020). Pengaruh Faktor Psikososial terhadap Kinerja Keuangan Usaha Mikro Kecil dan Menengah: Peran Literasi Keuangan Syariah sebagai Variabel Intervening. Jurnal Inovasi Bisnis, 8, 113–119.
Ditta Nur Hidayanti et al. (2020). Analisis Penanganan Keluhan Terhadap Loyalitas Nasabah pada PT BPRS Seprovinsi Lampung. Islamic Economics Journal, 6(1), 27–40.
Estelee Elora Akbar et al. (2020). Optimization of Human Resources Quality in Improving The Performance of Islamic Banking Employees. Jurnal Perspektif Ekonomi Darussalam, 6(2), 136–144.
Fauzi, A., & Murniawaty, I. (2020). Pengaruh Religiusitas Dan Literasi Keuangan Syariah Mahasiswa Terhadap Minat Menjadi Nasabah Di Bank Syariah. Economic Education Analisis Journal, 9(2), 473–486. https://doi.org/10.15294/eeaj.v9i2.39541
Karno, L. L. (2019). The Effect of Capital Adequacy Ratio, Net Operating Margin, Non Performing Finance on Return On Assets with Financing to Deposit Ratio As Intervening Variable (Case Study on Sharia Commercial Banks Period 2014-2018).
Kasmir. (2012). Analisis Laporan Keuangan. Jakarta: PT Raja Grafindo Persada.
Kementerian Agama RI. (2017). Al-Qur’an dan Terjemahannya. Jakarta: Syamil Qur’an.
Lela Latifiah and Wilman. (2021). Pengaruh Capital Adequacy Ratio, Non-Performing Financing dan Financing to Deposite Ratio terhadap Return on Asset pada PT Bank Syariah Mandiri Priode 2013-2020. Ad-Deenar: Jurnal Ekonomi Dan Bisnis Islam, 5(1), 87–100.
Mamduh M. Hanafi dan Abdul Halim. (2017). Analisis Laporan Keuangan. Yogyakarta: STIE YKPN.
Muhammad Yasir. (2020). Islamic Corporate Social Responsibility (I-CSR) Pada Lembaga Keuangan Syariah: Teori Dan Praktik. Depok: Kencana.
Nurul Izzah. (2021). Edukasi untuk Meningkatkan Literasi Kuangan Syariah di Desa Huta Raja, Kabupaten Mandailing Natal. Community Empowerment, 6(3), 456–463.
Pangesti, K. P., & Sutanto, H. A. (2020). Determinan Kinerja Keuangan Perbankan Syariah Periode 2014-2018. ECONBANK: Journal of Economics and Banking, 2(1), 21–36. https://doi.org/10.35829/econbank.v2i1.76
Pipin Lestari. (2020). Analisis Komparatif Kinerja Keuangan Perbankan Syariah di Indonesia dan Malaysia dengan Pendekatan Metode CAMEL Periode 2014-2018. Jurnal Masharif Al-Syariah: Jurnal Ekonomi & Perbankan Syariah, 5(2), 1–19.
Rohana Othman and A. M. Thani. (2020). Islamic social reporting of listed companies in Malaysia. International Business & Economics Research Journal, 9(4), 100–109.
Shabbir, M. S. (2018). Corporste Social Rsponsibility and Customer Loyalty in Islamic Banks of Pakistan: A Mediating Role of Brand Image. Academy of Accounting and Financial Studies Journal, 22, 1–7.
Suharto. (2011). Perekayasaan Metodologi Penelitian. Yogyakarta: Andi Pers.
Wibowo. (2018). Manajemen Kinerja Perusahaan. Jakarta: Raja Grafindo Persada.
Yuska Supra Dwitami, et al. (2021). The Influence of Corporate Governance, Financial Ratios, and Sukuk Structure on Sukuk Rating. Jurnal Manajemen Bisnis Syariah, 3(1), 29–46. https://doi.org/10.1016/s2212-5671(15)01132-6
Published
2021-09-20
How to Cite
Astuti, Y. (2021). Analisis CAR dan ISR terhadap ROA Perbankan Syariah yang Terdaftar di JII Periode 2015-2019. Mabsya: Jurnal Manajemen Bisnis Syariah, 3(2), 116-127. https://doi.org/https://doi.org/10.24090/mabsya.v3i2.4857
Abstract viewed = 172 times
PDF downloaded = 143 times