分析资产质量、流动性和资本对盈利能力的影响

Addys Aldizar, Vepy Agustina
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引用次数: 1

摘要

本研究旨在分析资产质量、流动性和资本是否对盈利能力有影响。本研究的对象是伊斯兰商业银行,这些银行的财务报告可以在2015年至2019年期间在金融服务管理局(OJK)注册的伊斯兰银行的每个官方网站访问和查看。本研究以6家伊斯兰商业银行为样本,采用目的抽样方法进行样本选择。本研究结果表明,资产质量的回归系数为负,且显著值小于α,因此可以说资产质量对盈利能力有显著影响。同时,流动性具有显著值大于α的负回归系数,因此可以说流动性对盈利能力没有显著影响。关键词:不良融资,融资与存款比率,资本充足率,资产收益率。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
ANALYSIS OF THE INFLUENCE OF ASSET QUALITY, LIQUIDITY, AND CAPITAL ON PROFITABILITY
This study is to analyze whether there is an effect of Asset Quality, Liquidity, and Capital on Profitability. Objects taken for this research are Islamic Commercial Banks whose financial reports can be accessed and viewed by each official website of Islamic banks registered with the Financial Services Authority (OJK) for the period 2015 to 2019. This study uses 6 Islamic commercial banks with sample selection using purposive sampling method. The results of this study indicate that Asset Quality has a negative regression coefficient and a significant value smaller than alpha, so it can be said that Asset Quality has a significant effect on profitability. Meanwhile, liquidity has a negative regression coefficient with a significant value greater than alpha, so it can be said that liquidity has no significant effect on profitability. Keywords: Non Performing Financing, Financing To Deposit Ratio, Capital Adequacy Ratio, Return On Assets.
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