Peran Biaya Operasional Dan Pendapatan Operasional Dalam Hubungan Pembiayaan Dengan Return On Asset Pada Bank Umum Syariah Di Indonesia

This study aims to analyze the effect of mudharabah financing, murabahah financing, and ijarah financing on return on assets (ROA) with operating costs and operating income (BOPO) as intervening variables. This research is quantitative research using secondary data in panel data with a purposive sam...

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Main Authors: Linda Devy Ramadhani, Taufikur Rahman
Format: Article
Language:English
Published: LPPM Institut Syariah Negeri Junjungan (ISNJ) Bengkalis 2021-10-01
Series:Jurnal Perbankan Syariah
Subjects:
Online Access:https://ejournal.stiesyariahbengkalis.ac.id/index.php/jps/article/view/361
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author Linda Devy Ramadhani
Taufikur Rahman
author_facet Linda Devy Ramadhani
Taufikur Rahman
author_sort Linda Devy Ramadhani
collection DOAJ
description This study aims to analyze the effect of mudharabah financing, murabahah financing, and ijarah financing on return on assets (ROA) with operating costs and operating income (BOPO) as intervening variables. This research is quantitative research using secondary data in panel data with a purposive sampling technique. The sample used is three Islamic commercial banks registered with the financial services authority from 2017 to 2020. Data analysis includes descriptive test, stationary test, regression test, classical assumption test, path analysis test, and Sobel test. The results of this study indicate that mudharabah financing and ijarah financing do not affect ROA. Murabahah and BOPO financing has negative and significant effects on ROA. BOPO did not mediate the effect of mudharabah, murabahah, and ijarah financing on ROA.
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publishDate 2021-10-01
publisher LPPM Institut Syariah Negeri Junjungan (ISNJ) Bengkalis
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spelling doaj-art-5de50791a1d44ec79c1a48ae51edb1b42025-08-20T02:06:03ZengLPPM Institut Syariah Negeri Junjungan (ISNJ) BengkalisJurnal Perbankan Syariah2721-62412721-70942021-10-012216518210.46367/jps.v2i2.361361Peran Biaya Operasional Dan Pendapatan Operasional Dalam Hubungan Pembiayaan Dengan Return On Asset Pada Bank Umum Syariah Di IndonesiaLinda Devy Ramadhani0Taufikur Rahman1Institut Agama Islam Negeri (IAIN) Salatiga, IndonesiaInstitut Agama Islam Negeri (IAIN) Salatiga, IndonesiaThis study aims to analyze the effect of mudharabah financing, murabahah financing, and ijarah financing on return on assets (ROA) with operating costs and operating income (BOPO) as intervening variables. This research is quantitative research using secondary data in panel data with a purposive sampling technique. The sample used is three Islamic commercial banks registered with the financial services authority from 2017 to 2020. Data analysis includes descriptive test, stationary test, regression test, classical assumption test, path analysis test, and Sobel test. The results of this study indicate that mudharabah financing and ijarah financing do not affect ROA. Murabahah and BOPO financing has negative and significant effects on ROA. BOPO did not mediate the effect of mudharabah, murabahah, and ijarah financing on ROA.https://ejournal.stiesyariahbengkalis.ac.id/index.php/jps/article/view/361mudharabahmurabahahijarahboporoa
spellingShingle Linda Devy Ramadhani
Taufikur Rahman
Peran Biaya Operasional Dan Pendapatan Operasional Dalam Hubungan Pembiayaan Dengan Return On Asset Pada Bank Umum Syariah Di Indonesia
Jurnal Perbankan Syariah
mudharabah
murabahah
ijarah
bopo
roa
title Peran Biaya Operasional Dan Pendapatan Operasional Dalam Hubungan Pembiayaan Dengan Return On Asset Pada Bank Umum Syariah Di Indonesia
title_full Peran Biaya Operasional Dan Pendapatan Operasional Dalam Hubungan Pembiayaan Dengan Return On Asset Pada Bank Umum Syariah Di Indonesia
title_fullStr Peran Biaya Operasional Dan Pendapatan Operasional Dalam Hubungan Pembiayaan Dengan Return On Asset Pada Bank Umum Syariah Di Indonesia
title_full_unstemmed Peran Biaya Operasional Dan Pendapatan Operasional Dalam Hubungan Pembiayaan Dengan Return On Asset Pada Bank Umum Syariah Di Indonesia
title_short Peran Biaya Operasional Dan Pendapatan Operasional Dalam Hubungan Pembiayaan Dengan Return On Asset Pada Bank Umum Syariah Di Indonesia
title_sort peran biaya operasional dan pendapatan operasional dalam hubungan pembiayaan dengan return on asset pada bank umum syariah di indonesia
topic mudharabah
murabahah
ijarah
bopo
roa
url https://ejournal.stiesyariahbengkalis.ac.id/index.php/jps/article/view/361
work_keys_str_mv AT lindadevyramadhani peranbiayaoperasionaldanpendapatanoperasionaldalamhubunganpembiayaandenganreturnonassetpadabankumumsyariahdiindonesia
AT taufikurrahman peranbiayaoperasionaldanpendapatanoperasionaldalamhubunganpembiayaandenganreturnonassetpadabankumumsyariahdiindonesia