Electronic Theses and Dissertation

ABSTRAK
Abstrak Tesis ini diserahkan kepada Panitia Komisi Ujian untuk mendapatkan Gelar Magister Manajemen pada Fakultas Ekonomi dan Bisnis Universitas Syiah Kuala.

PENGARUH DANA PIHAK KETIGA CAPITAL ADEQUACY RATIO, FINANCING TO DEPOSIT RATIO DAN NON PERFORMING FINANCING TERHADAP PROFITABILITAS DENGAN PEMBIAYAAN SEBAGAI VARIABEL INTERVENING PADA BANK UMUM SYARIAH DI INDONESIA

Oleh:
ULFA NOVIANA
2101202010033

Konsentrasi : Manajemen Keuangan


Pembimbing Utama : Dr. A. Sakir, S.E., MM., CFRM
Pembimbing Pembantu : Prof. Dr. Muslim, S.E, MBA, Ak, CA
Rasio ROA merupakan rasio yang mengukur kemampuan bank dalam memperoleh keuntungan bersih secara keseluruhan berdasarkan aset yang dimiliki. Tinggi rendahnya ROA tergantung kepada pengelolaan aset perusahaan oleh manajemen. Semakin tinggi ROA semakin efisien operasional perusahaan dan sebaliknya, rendahnya ROA dapat disebabkan oleh beberapa faktor yang memepengaruhinya salah satunya faktor internal perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh Dana Pihak Ketiga (DPK), Capital Adequacy Ratio (CAR), Performing Financing (NPF) dan Financing to Deposit Ratio (FDR) terhadap Return On Asset (ROA) melalui pembiayaan sebagai mediasi. Metode yang digunakan adalah kuantitatif dengan sampel dalam penelitian ini adalah sebanyak 7 Bank Umum Syariah di Indonesia. Penelitian ini menggunakan model regresi data panel yaitu gabungan dari data time series dan cross section. Pengelohan data menggunakan program Eviews 9. Terdapat 13 hipotesis dalam penelitian ini, dari hasil penelitian yang telah dilakukan menunjukan secara parsial variabel DPK, NPF dan pembiayaan berpengaruh signifikan terhadap ROA. Kemudian variabel DPK dan FDR berpengaruh signifikan terhadap Pembiayaan. Pembiayaan Memediasi variable DPK, NPF secara partial sedangkan FDR secara full terhadap ROA. Sedangkan CAR tidak dapat dimediasi oleh pembiayaan.

Kata Kunci : ROA, DPK, CAR, FDR, NPF, Pembiayaan dan Bank Syariah

ABSTRACT Abstract of Thesis submitted to the Examination Committe in partial fulfilment of the requirements for the degree of Master of Management on Economis and Business Faculty of Syiah Kuala University. THE EFFECT OF THIRD PARTY FUND, CAPITAL ADEQUACY RATIO, FINANCING TO DEPOSIT RATIO, AND NON-PERFORMING FINANCING ON PROFITABILITY IN ISLAMIC COMMERCIAL BANKS IN INDONESIA, WITH FINANCING AS AN INTERVENING VARIABLE. By: ULFA NOVIANA 2101202010033 Specilization : Financial Management Supervisor : Dr. A. Sakir, S.E., MM., CFRM Co-Supervisor : Prof. Dr. Muslim, S.E, MBA, Ak, CA Return on assets (ROA) is a financial measurement that quantifies the bank management's capacity to generate income or profit as a whole. The variation in ROA levels can be attributed to the effectiveness of bank management in asset management. There is a direct relationship between the level of ROA and the efficiency of a bank's operations. A higher ROA indicates greater efficiency, whereas a lower ROA suggests lower efficiency. The variability in ROA cannot be isolated from many factors that exert an influence on it, including internal characteristics specific to the bank. The objective of this study is to examine the impact of Third Party Fund (TPF), Capital Adequacy Ratio (CAR), Performing Financing (NPF), and Financing to Deposit Ratio (FDR) on Return On Asset (ROA) with financing acting as a mediator. The employed approach is a quantitative model, with a sample size consisting of 7 Islamic Commercial Banks in Indonesia. This study used a panel data regression model, which combines both time series and cross-sectional data. This study encompasses a total of 13 theories. The research findings suggest that the factors of TPF (Total Productive Financing), NPF (Net Profit Financing), and financing have a statistically significant impact on ROA (Return on Assets). Similarly, both FDR and finance variables exert a substantial influence on financing. However, the results of the indirect effect hypothesis indicate that there is only partial mediation in the relationship between TPF, FDR, and NPF on ROA, with funding acting as a mediating variable. Keywords: Return on Assets (ROA), Total Profitability Factor (TPF), Capital Adequacy Ratio (CAR), Financial Distress Risk (FDR), Non-Performing Financing (NPF), Financing and Islamic Bank