Article Sidebar

Download
PDF
Statistic
Read Counter : 22 Download : 17

Downloads

Download data is not yet available.

Main Article Content

Abstract

The aim of this study is to analyze the impact of Return on Equity (ROE), Capital Adequacy Ratio (CAR), and Financing to Deposit Ratio (FDR) on the Return on Assets (ROA) in PT. Bank Muamalat Tbk. Quantitative approaches are used using secondary data. The data collection process involves the analysis of quarterly financial reports published by P.T. Bank Muamalat in the period 2014-2023. The researchers analyzed the loss report, the financial position report and the calculation report of the minimum capital provision obligation. Statistical analysis is carried out using the SPSS version 29 program, where double linear regression methods are applied to data processing. The results of statistical analysis based on Test F show that at a 95% confidence level (α = 0.05), the variables ROE, CAR, and FDR together or simultaneously have a significant influence on ROA. The research hypothesis states that the independent variable has a significant impact on Return on Assets (ROA) as a dependent variable. From the results of the T test, the ROE variable has a significant effect on ROA of PT Bank Muamalat Tbk, while the CAR and FDR variables have no effect on ROA of PT Bank Muamalat Tbk. The estimate model yielded R values of 0.993 and R square of 0.986. This suggests that there is a very significant correlation between the free and the bound variables, where 98.6% of the changes in the binding variables can be explained by the free variables in this model. As for the other 1.4% affected by aspects not covered in the model.

Keywords

Return on Equity (ROE) Capital Adequacy Ratio (CAR) Financing Deposit Ratio (FDR) Return on Assets (ROA) Bank Muamalat

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Khairi, M. R., Atika, & Rahmani, N. A. B. (2024). The Effect of Return on Equity, Capital Adequacy Ratio and Financing to Deposit Ratio on Return on Assets of PT. Bank Muamalat Tbk. Ilomata International Journal of Management, 5(4), 1154-1172. https://doi.org/10.61194/ijjm.v5i4.1274

References

  1. Ariyani, D. (2016). Analisis Pengaruh Car, Fdr, Bopo Dan Npf Terhadap Profitabilitas Pada Pt Bank Muamalat Indonesia Tbk. Al-Iqtishad: Journal of Islamic Economics, 2(1). https://doi.org/10.15408/aiq.v2i1.2474
  2. Dendawijaya, L. (2009). Manajamen Perbankan. Ghalia Indonesia.
  3. Dr O. P. Gupta, & Dongre, N. (2024). Comparative Analysis of the Financial Performance of the Banks. International Journal of Research in Commerce and Management Studies, 06(02), 58–72. https://doi.org/10.38193/ijrcms.2024.6206
  4. Eliza, Z., & Risnaini, T. (2022). Analisis Kesehatan PT. Bank Muamalat Indonesia, Tbk. Dengan Menggunakan Metode RGEC (Risk Profil, Good Corporate Governance, Earnings, Capital) Periode 2013-2021. JIM (Jurnal Ilmiah Mahasiswa), 4(2), 200–201.
  5. Fauziah, W., & Wijaya, A. (2023). Pengaruh Arus Kas Operasional Dan Total Aset Terhadap Roe Di Cv Global Permata Sinergi Periode 2019-2021. Jurnal Riset Akuntansi Politala, 6(1), 78–89. https://doi.org/10.34128/jra.v6i1.155
  6. Habibi, A., Fahrudin, A., & Marhamah, A. (2022). Faktor Yang Mempengaruhi Return On Asset (ROA) Perbankan Syariah Di Indonesia. Margin: Jurnal Bisnis Islam Dan Perbankan Syariah, 1, 61–70. https://doi.org/10.58561/margin.v1i1.23
  7. Hakim, L., Pamikatsih, M., & Setiabudi, H. (2023). Analisis Pengaruh CAR, NPF, dan FDR terhadap ROA Bank Umum Syariah. Jesya, 6(1), 649–660. https://doi.org/10.36778/jesya.v6i1.972
  8. Harahap, M. I., & Harahap, R. D. (2019). Analisis Faktor-Faktor Yang Memengaruhi Aset Bprs. At-Tijaroh: Jurnal Ilmu Manajemen Dan Bisnis Islam, 5(1), 67–82. https://doi.org/10.24952/tijaroh.v5i1.1645
  9. Hasan, N. I., & Reswanty, R. R. A. (2021). Pengaruh Fdr, Npf, Car, Dan Bopo Terhadap Roa Pada Bank Pembiayaan Rakyat Syariah (Bprs). Jurnal Ekonomi Rabbani, 1(2), 145–157. https://doi.org/10.53566/jer.v1i2.30
  10. Irnawati, A. I., Waluyo, B., & Ichsan, T. (2020). Pengaruh Capital Adequacy Ratio, Financing to Deposit Ratio, dan Kurs terhadap Return On Asset. SERAMBI: Jurnal Ekonomi Manajemen Dan Bisnis Islam, 2(3), 187–194. https://doi.org/10.36407/serambi.v2i3.241
  11. Janah, N., & Siregar, P. A. (2018). PENGARUH RASIO KEUANGAN TERHADAP PROFITABILITAS PERBANKAN SYARIAH INDONESIA. At-Tawassuth, 3(1), 621–622.
  12. Kuncoro, M., & Suhardjono. (2002). Manajemen Perbankan: Teori dan Aplikasi. BPFE Yogyakarta.
  13. Laseari, I., Marliyah, M., & Sugianto, S. (2022). Pengaruh Intellectual Capital, Leverage, Non Performing Financing Dan Capital Adequacy Ratio Terhadap Kinerja Keuangan Pada Bank Umum Syariah Di Indonesia. El-Buhuth: Borneo Journal of Islamic Studies, 5(1), 42–54. https://doi.org/10.21093/el-buhuth.v5i01.4835
  14. Maulana Rachman, N., Trihantana, R., & Kusumaningrum, R. (2022). PENGARUH FINANCING TO DEPOSIT RATIO (FDR) DAN NON PERFORMING FINANCING (NPF) TERHADAP RETURN ON ASSET (ROA) (Studi di PT. Bank Syariah Mandiri Periode 2012-2019). Sahid Banking Journal, 1(01), 185–199. https://doi.org/10.56406/sahidbankingjournal.v1i01.27
  15. Mukaromah, N., & Supriono, S. (2020). Pengaruh Kecukupan Modal, Risiko Kredit, Efisiensi Operasional, Dan Likuiditas Terhadap Profitabilitas Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015 – 2017. Journal of Economic, Management, Accounting and Technology, 3(1), 67–78. https://doi.org/10.32500/jematech.v3i1.1082
  16. Mustaqim, M. (2020). Pengaruh Roe, Dar, Der, Ear Terhadap Roa Dengan Npm Dan Csr Sebagai Variabel Intervening. Jurnal Ilmu Manajemen (JIMMU), 5(1), 81. https://doi.org/10.33474/jimmu.v5i1.4956
  17. Naim, M. R. (2022). ANALISIS PERHITUNGAN ROE, ROA, EVA UNTUK MENGUKUR KINERJA KEUANGAN PADA PDAM KABUPATEN MAJENE. Jurnal Ilmiah Manajemen, Ekonomi Dan Bisnis, 1(1), 58–73.
  18. OJK. (2019). Surat Edaran Otoritas Jasa Keuangan. Otoritas Jasa Keuangan.
  19. Pravasanti, Y. A. (2018). Pengaruh NPF dan FDR Terhadap CAR dan Dampaknya Terhadap ROA Pada Perbankan Syariah Di Indonesia. Jurnal Ilmiah Ekonomi Islam, 4(03), 148. https://doi.org/10.29040/jiei.v4i03.302
  20. Romdhoni, A. H., & Chateradi, B. C. (2018). PENGARUH CAR, NPF DAN FDR TERHADAP PROFITABILITAS BANK SYARIAH (Studi Kasus Pada Bank BCA Syariah Tahun 2010-2017). Edunomika, 02(02), 206–218.
  21. Rufaidah, I. K., Djuwarsa, T., & Danisworo, D. S. (2021). Pengaruh DPK, CAR, BOPO, dan NPF terhadap Likuiditas pada Bank Umum Syariah. Journal of Applied Islamic Economics and Finance, 2(1), 187–197. https://doi.org/10.35313/jaief.v2i1.2912
  22. Sahlan, V., & Abdi, M. (2022). Pengaruh Efisiensi Operasional, Efektivitas Pemasaran, dan Financial Leverage terhadap Kinerja Keuangan Perusahaan. Jurnal Manajerial Dan Kewirausahaan, 4(1), 243. https://doi.org/10.24912/jmk.v4i1.17197
  23. Shidiq, A., Ergianto, M. R., & Sujianto, A. E. (2023). Analisis Kinerja Keuangan Perbankan Yang Terdaftar Dalam Bursa Efek Indonesia Tahun 2019-2022 (Rasio Asset Quality, Profability Dan Liquidity). SENTRI: Jurnal Riset Ilmiah, 2(6), 1942–1948. https://doi.org/10.55681/sentri.v2i6.986
  24. Siregar, P. A. (2020). RISIKO KEUANGAN DAN PENGARUHNYA TERHADAP PROFITABILITAS BANK SYARIAH DI INDONESIA. AT-TAWASSUTH: Jurnal Ekonomi Islam, 5(1), 120–141.
  25. Soemitra, A. (2009). Bank Lembaga Keuangan Syariah (2nd ed.). Prenadamedia Group.
  26. Subowo, & Akhmadi. (2017). Pengaruh Likuiditas Dan Leverage Terhadap Profitabilitas, Studi Empirik Pada Perusahaan Pembiayaan Yang Listing Di Bursa Efek Indonesia Periode 2010-2014. SAINS: Jurnal Manajemen Dan BIsnis, 10(1), 1.
  27. Syafina, L. (2019). Faktor-Faktor Yang Mempengaruhi Profitabilitas Bank Umum Syariah (Bus) Di Indonesia Dengan Bopo Sebagai Variabel Moderating. Jurnal Riset Akuntansi Dan Bisnis, 19(1), 105–117. https://doi.org/10.30596/jrab.v19i1.4381
  28. Wardani, K., Siregar, P. A., & Bancin, K. (2019). Analisis Rasio Keuangan Dan Pengaruhnya Terhadap Profitabilitas Bank Syariah Di Indonesia. Jurnal At-Tabayyun, 2(2), 101–122. https://doi.org/10.62214/jat.v2i2.39
  29. Yafiz, M., Anggraini, T., & Azizi, A. (2018). The Effect Of Profitability On The Liquidity Of Islamic Commercial Banks In Indonesia For The Period 2018-2022. Management Studies and Entrepreneurship Journal, 4(5), 6640–6652. http://journal.yrpipku.com/index.php/msej
  30. Yuliana, I. R., & Listari, S. (2021). Pengaruh CAR, FDR, Dan BOPO Terhadap ROA Pada Bank Syariah Di Indonesia. Jurnal Ilmiah Akuntansi Kesatuan, 9(2), 309–334. https://doi.org/10.37641/jiakes.v9i2.870