PENGARUH BIAYA OPERASIONAL DAN PENDAPATAN OPERASIONAL (BOPO) TERHADAP PROFITABILITAS BANK SYARIAH DI INDONESIA

IFinance Pub Date : 2016-12-31 DOI:10.19109/ifinance.v2i1.1007

Titin Titin

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引用次数: 9

Abstract

The development islamic banking from year to year continues to increase. This is evidenced by the financial performance of Islamic banks continue to increase from year to year where the financial performance measurement is calculated using ratio analysis. An assessment of the bank's financial performance in efficiency and productivity levels are conducted regularly on the basis of management reports and financial statements that are mirror achievement. This study was to determine the influence of operating expenses and operating income (ROA) to profitability Islamic Banking from 2012 to 2014 year. This study uses data time series over the past three years, so that the population in this study as well as a sample research. choosing samples used sampling technique in which non-probability selection carried out by a sampling method that is saturated sampling technique when all members of the population used as a sample. BOPO results showed a significant negative effect on profiabilitas Islamic banking in Indonesia because of the results obtained regression coefficient of -0075 showing the negative direction so BOPO negative effect on ROA and the significant value of 0.000 means that less than 0.05. Due to the significance level of less than 0.05 and the t (-4.371)

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营运成本和营运收入对印尼伊斯兰银行盈利能力的影响

伊斯兰银行的发展逐年增加。伊斯兰银行的财务业绩每年都在增长，这证明了这一点，伊斯兰银行的财务业绩是用比率分析来计算的。根据管理报告和反映业绩的财务报表，定期对银行在效率和生产力水平方面的财务表现进行评估。本研究旨在确定2012 - 2014年间营运费用和营运收入(ROA)对伊斯兰银行盈利能力的影响。本研究采用近三年的数据时间序列，使本研究的人群以及样本研究。样本的选择采用了抽样技术，其中非概率选择采用了一种抽样方法，即饱和抽样技术，当用全体人口成员作为样本时。BOPO结果对印尼伊斯兰银行的盈利能力有显著的负向影响，因为结果得到的回归系数为-0075，呈现负向，所以BOPO对ROA的负向影响，显著值为0.000，表示小于0.05。由于显著性水平小于0.05，且t (-4.371)

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