操作效率对印尼伊斯兰公共银行财务绩效的影响

Diharpi Herli Setyowati
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引用次数: 3

摘要

本研究旨在衡量和分析由银行财务比率所代表的运营效率的影响,这些财务比率包括运营成本与营业收入的比率(BOPO)、盈利资产损失准备金(PPAP)、不良财务(NPF)与资产回报率(ROA)。本研究采用的方法是解释法。本研究以11家伊斯兰商业银行(BUS)为样本,采用有目的抽样技术确定样本。本研究使用的数据是从2010年至2018年的年度银行报告中获得的二手数据。使用的分析技术是多元线性回归分析。结果表明,只有BOPO对财务绩效有显著的负向影响,这是由ROA代理的。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
PENGARUH EFISIENSI OPERASIONAL TERHADAP KINERJA KEUANGAN PADA BANK UMUM SYARIAH DI INDONESIA
This study aims to measure and analyze the effect of operational efficiency which is proxied by bank financial ratios consisting of the ratio of Operational Costs to Operating Income (BOPO), Allowance for Earning Asset Losses (PPAP), Non-Performing Finance (NPF), to Return on Assets (ROA). The method used in this research is an explanatory method. The sample of this research is 11 Islamic Commercial Banks (BUS) with the use of purposive sampling technique in determining the sample. The data used in this study are secondary data obtained from annual bank reports from 2010 to 2018. The analysis technique used is multiple linear regression analysis. The results showed that only BOPO had a negative and significant effect on financial performance, which was proxied by ROA.
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