PENGARUH PEMBIAYAAN BAGI HASIL, PEMBIAYAAN NON BAGI HASIL, NPF, BOPO, TOTAL BRANCH TERHADAP PROFITABILITAS PERBANKAN SYARIAH DENGAN FINANCING TO DEPOSIT RATIO SEBAGAI VARIABEL KONTROL (Studi Pada Bank Umum Syariah Indonesia 2010 – 2016)

Abstract

This study aims to analyze the effect of Profit Sharing Financing, Non Profit Financing, NPF, Operational Income Operating Expense, Total Branch (TB) to RetunOn Asset (ROA) with Financing to Deposit Ratio (FDR) as a control variable. The object of this study is sharia banking in Indonesia in the period 2010 - 2016. Multiple linear regression method is used to test the hypothesis in this study. The data used is secondary data, so to determine the accuracy of the model needs to be done testing the classical assumption underlying regression model. The classical assumption test used in this research includes normality test, autocorrelation test, heteroscedidity test, and multicolenierity test. The result indicates that simultaneously profit-sharing financing, non-profit sharing financing, NPF, BPO, TB and FDR have an influence on ROA of 82% and the remaining 18% influenced by other factors not examined in this study. From partial test of financing variables for the results have a significant negative effect on ROA this shows the distribution of financing with the system of profit-sharing is less than optimal so that the lower financing for the distributed results will increase the profitability of sharia banks. BOPO has a significant negative effect on ROA which shows that the lower BOPO eat sharia bank will be more efficient in running its operations so that it will increase ROA. Total Branch shows a significant positive influence on ROA. Increasing the number of sharia bank oulets optimally will increase profitability.