PENGARUH FEE BASED INCOME DAN NON PERFORMING FINANCE TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA PERIODE 2017-2020

YULINAR, ANGGRAINI (2022) PENGARUH FEE BASED INCOME DAN NON PERFORMING FINANCE TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA PERIODE 2017-2020. Undergraduate thesis, UIN RADEN INTAN LAMPUNG.

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Abstract

ABSTRAK Penelitian ini dilatarbelakangi oleh menurun nya tingkat profitabilitas bank umum syariah pada tahun 2020. Dengan melihat data bahwa saat ROA menurun diikuti dengan nilai NPF naik dan Fee Based Income yang naik turun. Maka dapat dikatakan Fee Based Income dan NPF merupakan faktor penting dalam mempengaruhi Profitabilitas suatu perusahaan khususnya perbankan syariah. Teori dalam penelitian ini membahas tentang lembaga keuangan yaitu perbankan syariah dengan berfokus menggali tentang fee based income, NPF dan Profitabilitas. Dijelaskan bahwa fee based income dianggap sebagai penambah sumber pengahasilan bank dan NPF merupakan suatu permasalahan yang dimana kedua nya dapat memberikan dampak baik dan buruk terhadap profitabilitas bank. Metode penelitian yang digunakan adalah metode kuantitatif deskriptif dengan sumber data sekunder yang diperoleh dari publikasi annual report 14 bank umum syariah yang terdaftar di OJK. Populasi dalam penelitian yaitu 14 bank umum syariah , dengan sampel bank umum syariah yang menampilakn laporan keuangan tahunan lengkap dan berjumlah 56 data. Hasil penelitian menunjukkan Secara parsial fee based income tidak berpengaruh signifikan terhadap profitabilitas BUS ditunjukkan dengan nilai signifikansi sebesar 0,2076 (lebih dari a=0,05). Sedangkan Non Performing Financing secara parsial berpengaruh signifikan terhadap profitabilitas bank umum syariah, hal ini di buktikan dengan nilai signifikasi sebesar 0,0158 artinya menunjukkan nilai lebih rendah dari taraf signifikasi yaitu 0,05 (0,015 <0,05). Secara simultan menyatakan bahwa Fee Based Income dan Non Performing Financing berpengaruh signifikan, dibuktikan dengan nilai probabiliti sebesar 0,0315, dimana nilai yang lebih kecil dari 0,05 (0,0315< 0,05). Tinjauan ekonomi Islam pada pengaruh FBI dan NPF terhadap profitabilitas adalah dalam Islam profitabilitas harus dijalankan dan diringi dengan ketentuan hukum syariah, karena pada dasarnya profit tidak hanya tentang keuntungan di dunia tetapi pada akhirat. Kata kunci: Profitabilitas, Fee Based Income, NPF iii ABSTRACK This research is motivated by the declining level of profitability of Islamic commercial banks in 2020. By looking at the data that when ROA decreases, the NPF value increases and Fee Based Income goes up and down. So it can be said that Fee Based Income and NPF are important factors in influencing the profitability of a company, especially Islamic banking. Therefore, more in-depth research is needed on this issue. The theory in this study discusses financial institutions, namely Islamic banking by focusing on exploring fee-based income, NPF and Profitability. The source of data used in this study is secondary data obtained from the publication of the annual reports of 14 Islamic commercial banks registered with the OJK. The population in this study are 14 Islamic commercial banks, with a sample of Islamic commercial banks that display complete annual financial reports and total 56 data. The results showed that partially fee-based income had no significant effect on BUS profitability, indicated by a significance value of 0.2076 (more than a=0.05). While Non-Performing Financing partially has a significant effect on the profitability of Islamic commercial banks, this is proven by a significance value of 0.0158 meaning that it shows a lower value than the significance level of 0.05 (0.015 <0.05). Simultaneously states that Fee Based Income and Non Performing Financing have a significant effect, as evidenced by the probability value of 0.0315, where the value is smaller than 0.05 (0.0315 < 0.05). The review of Islamic economics on the influence of the FBI and NPF on profitability is that in Islam profitability must be carried out and accompanied by the provisions of sharia law, because basically profit is not only about profits in this world but in the hereafter. With the achievement of profitability in Islamic banks can be done by receiving a service fee. And always accompanied by an attitude of responsibility. Keywords:, Profitabilitas, Fee Based Income, Non Performing Financing

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