PENGARUH WORKING CAPITAL FINANCING DAN NON PERFORMING FINANCING TERHADAP PROFITABILITAS BANK SYARIAH DI INDONESIA PERIODE 2018-2022

Gilang, Adi Permana (2024) PENGARUH WORKING CAPITAL FINANCING DAN NON PERFORMING FINANCING TERHADAP PROFITABILITAS BANK SYARIAH DI INDONESIA PERIODE 2018-2022. Diploma thesis, UIN Raden Intan Lampung.

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Abstract

ABSTRAK Seiring dengan maraknya bank syariah di kalangan perbankan, memicu persaingan yang berpengaruh terhadap pencapaian profitabilitas. Kemampuan menghasilkan profit menjadi indikator penting dalam mengukur kemampuan bersaing bank syariah dalam jangka panjang. Profitabilitas atau laba merupakan tujuan utama berdirinya suatu perusahaan termasuk bank syari’ah. Tujuan inilah yang menjadikan bank syari’ah harus aktif dalam mencari sumber�sumber dari mana mereka bisa memperolehnya. Bank syariah yang mampu bertahan sudah bisa dipastikan memiliki stabilitas laba yang baik. Working Capital Financing dan Non Performing Financing menjadi point penting dalam peningkatan profitabilitas bank syariah pada penelitian ini. Tujuan Penelitian ini adalah untuk mendapatkan bukti empiris adanya pengaruh Working Capital Financing dan Non Performing Financing terhadap Profitabilitas pada Bank Umum Syariah di Indonesia. Penelitian ini menggunakan data sekunder yang berupa laporan tahunan (annual report) selama 5 periode. Populasi dari penelitian ini adalah Bank Umum Syariah yang ada di Indonesia dengan total sampel yang di uji sebanyak 9 Bank Umum Syariah dengan metode purposive sampling. Penelitian ini merupakan penelitian kuantitatif. Peneliti melakukan analisis secara keseluruhan terhadap laporan tahunan masing-masing Bank Umum Syaria. Teknik analisis dari penelitian ini adalah analisis deskriptif dan analisis regresi linier berganda. Hasil penelitian ini secara simultan menunjukkan bahwa variabel Working Capital Financing (X1) dan Non Performing Financing (X2) secara simultan berpengaruh terhadap Profitabilitas yang di proksikan dengan Return On Asset (Y). Secara parsial Working Capital Financing (X1) tidak berpengaruh terhadap Profitabilitas yang di proksikan dengan Return On Asset (Y), sedangkan Non Performing Financing (X2) berpengaruh terhadap Profitabilitas yang di proksikan dengan Return On Asset (Y). Kata Kunci: Working Capital Financing, Non Performing Financing, Return On Asset. ABSTRACT Along with the rise of Islamic banks in the banking sector, it triggers competition that affects the achievement of profitability. The ability to generate profits is an important indicator in measuring the ability to compete with Islamic banks in the long term. Profitability or profit is the main purpose of the establishment of a company including sharia banks. This goal is what makes Islamic banks must be active in finding sources from which they can obtain it. Islamic banks that are able to survive can certainly have good profit stability. Working Capital Financing and Non Performing Financing are important points in increasing the profitability of Islamic banks in this study. The purpose of this study was to obtain empirical evidence of the effect of Working Capital Financing and Non Performing Financing on Profitability at Islamic Commercial Banks in Indonesia. This study uses secondary data in the form of annual reports for 5 periods. The population of this study is Islamic Commercial Banks in Indonesia with a total sample tested as many as 9 Islamic Commercial Banks using purposive sampling method. This research is quantitative research. Researchers conducted an overall analysis of the annual reports of each Islamic Commercial Bank. The analysis technique of this research is descriptive analysis and multiple linear regression analysis. The results of this study simultaneously show that the Working Capital Financing and Non Performing Financing variables simultaneously affect the Profitability proxied by Return On Asset. Partially Working Capital Financing has no effect on Profitability proxied by Return On Asset, while Non Performing Financing affects Profitability proxied by Return On Asset. Key Words: Working Capital Financing, Non Performing Financing, Return On Asset.

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