PENGARUH NON PERFORMING FINANCING (NPF), FINANCING TO DEPOSIT RATIO (FDR), DAN BIAYA OPERASIONAL DAN PENDAPATAN OPERASIONAL (BOPO) TERHADAP RETURN ON ASSET (ROA) PADA BANK SYARIAH MANDIRI PERIODE 2015-2019

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Published Aug 15, 2021
DOI: https://doi.org/10.51877/jiar.v4i2.196

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Khuzaematul Hasanah
Perbanas Institute Jakarta
Selamet Riyadi
Perbanas Institute Jakarta

Abstract

Penelitian ini dilakukan untuk menganalis Pengaruh Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), dan Biaya Operasional dan Pendapatan Operasional terhadap Return On Asset (ROA) pada PT Bank Syariah Mandiri Periode 2015-2019. Populasi yang digunakan pada penelitian ini adalah semua Laporan Keuangan PT Bank Syariah Mandiri dengan menggunakan teknik purposive sampling dengan kriteria yang ditetapkan oleh penulis. Analisis yang digunakan adalah metode analisis regresi linier berganda. Berdasarkan hasil secara simultan Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), dan Biaya Operasional dan Pendapatan Operasional memiliki pengaruh dan signifikan terhadap Return On Asset (ROA) pada PT Bank Syariah Mandiri Periode 2015-2019, sedangkan secara parsial variabel Non Performing Financing (NPF) mempunyai pengaruh negatif dan signifikan terhadap Return On Asset (ROA) pada Bank Syariah Mandiri, Financing to Deposit Ratio (FDR) tidak memiliki pengaruh signifikan terhadap Return On Asset (ROA) pada Bank Syariah Mandiri, dan Biaya Operasional dan Pendapatan Operasional (BOPO) memiliki pengaruh negatif dan signifikan terhadap Return On Asset (ROA) pada Bank Syariah Mandiri.

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How to Cite
HASANAH, Khuzaematul; RIYADI, Selamet. PENGARUH NON PERFORMING FINANCING (NPF), FINANCING TO DEPOSIT RATIO (FDR), DAN BIAYA OPERASIONAL DAN PENDAPATAN OPERASIONAL (BOPO) TERHADAP RETURN ON ASSET (ROA) PADA BANK SYARIAH MANDIRI PERIODE 2015-2019. Jurnal Ilmiah Akuntansi Rahmaniyah, [S.l.], v. 4, n. 2, p. 126-140, aug. 2021. ISSN 2620-6110. Available at: <https://jurnal.irs.ac.id/index.php/ak/article/view/196>. Date accessed: 28 oct. 2025. doi: https://doi.org/10.51877/jiar.v4i2.196.
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Vol 4 No 2 (2021): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
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