PENGARUH ISLAMIC CORPORATE GOVERNANCE, CURRENT RATIO, TOTAL ASSET TURNOVER DAN INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS (Studi Pada Bank Umum Syariah Yang Terdaftar Di Otoriras Jasa Keuangan (OJK) Periode 2018-2022)

Faisal, Aristama (2024) PENGARUH ISLAMIC CORPORATE GOVERNANCE, CURRENT RATIO, TOTAL ASSET TURNOVER DAN INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS (Studi Pada Bank Umum Syariah Yang Terdaftar Di Otoriras Jasa Keuangan (OJK) Periode 2018-2022). Diploma thesis, UIN Raden Intan Lampung.

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Abstract

ABSTRAK Profitabilitas adalah pengukuran kinerja keuangan bank syariah yaitu merupakan kemampuan perusahaan yang ditunjukkan melalui pengelolaan penggunaan total aset berkaitan dengan kegiatan operasional perusahaan. Semakin baik pengelolaan total asetnya maka semakin tinggi keuntungan yang didapat. Penelitian ini bertujuan untuk menganalisis pengaruh islamic corporate governance, current ratio, total asset turnover dan intellectual capital terhadap profitabilitas. Perusahaan yang diteliti adalah Bank Umum Syariah sebanyak 10 perusahaan selama lima tahun dengan periode 2018- 2022. Metode yang digunakan dalam penelitian ini yaitu metode analisis regresi linier berganda dengan bantuin program SPSS 23. Teknik pengambilan data dilakukan dengan teknik dokumentasi dengan jenis data sekunder yaitu berupa laporan keuangan perusahaan bank umum syariah yang terdaftar di Otoritas Jasa Keuangan periode 2018-2022. Hasil dalam penelitian ini menunjukan bahwa islamic corporate governance berpengaruh positif terhadap profitabilitas, current ratio berpengaruh positif terhadap profitabilitas, total asset turnover berpengaruh positif terhadap profitabilitas dan intellectual capital berpengaruh positif terhadap profitabilitas. Kata Kunci: Islamic Corporate Governance, Current Ratio, Total Asset Turnover, Intellectual Capital, Profitabilitas.ABSTRACT Profitability is a measurement of the financial performance of Islamic banks, namely the company's ability which is demonstrated through managing the use of total assets related to the company's operational activities. The better the management of total assets, the higher the profits obtained. This research aims to analyze the influence of Islamic corporate governance, current ratio, total asset turnover and intellectual capital on profitability. The companies studied were 10 Sharia Commercial Banks over a five year period 2018-2022. The method used in this research is the multiple linear regression analysis method with the help of the SPSS 23 program. The data collection technique was carried out using documentation techniques with secondary data types, namely in the form of financial reports of sharia commercial bank companies registered with the Financial Services Authority for the 2018-2022 period. The results in this research show that Islamic corporate governance has a positive effect on profitability, the current ratio has a positive effect on profitability, total asset turnover has a positive effect on profitability and intellectual capital has a positive effect on profitability. Keywords: Islamic Corporate Governance, Current Ratio, Total Asset Turnover, Intellectual Capital, Profitability.

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