PENGARUH INFLASI, NILAI TUKAR, DAN BI RATE TERHADAP EARNING PER SHARE (STUDI PADA BTPN SYARIAH PERIODE TAHUN 2020 – 2024)

Mita, Dela (2026) PENGARUH INFLASI, NILAI TUKAR, DAN BI RATE TERHADAP EARNING PER SHARE (STUDI PADA BTPN SYARIAH PERIODE TAHUN 2020 – 2024). Diploma thesis, UIN RADEN INTAN LAMPUNG.

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Abstract

ABSTRAK Perkembangan pasar modal syariah di Indonesia menunjukkan peran yang semakin penting dalam mendukung pertumbuhan ekonomi nasional, khususnya melalui kinerja perbankan syariah yang terdaftar dalam Indeks Saham Syariah Indonesia. Salah satu indikator kinerja keuangan yang menjadi perhatian investor adalah Earning Per Share (EPS), karena mencerminkan kemampuan perusahaan dalam menghasilkan laba per lembar saham. Pergerakan EPS tidak hanya dipengaruhi oleh faktor internal perusahaan, tetapi juga oleh kondisi makroekonomi seperti inflasi, nilai tukar, dan BI Rate. Fluktuasi kondisi ekonomi nasional selama periode 2020–2024 berpotensi memengaruhi kinerja keuangan perbankan syariah. Oleh karena itu, penelitian ini bertujuan untuk menganalisis pengaruh inflasi, nilai tukar, dan BI Rate terhadap Earning Per Share Bank BTPN Syariah. Penelitian ini menggunakan pendekatan kuantitatif dengan metode time series. Data yang digunakan berupa data sekunder periode 2020–2024 yang diperoleh dari laporan keuangan BTPN Syariah dan publikasi resmi Bank Indonesia. Analisis data dilakukan menggunakan regresi linear berganda, dengan terlebih dahulu melakukan uji asumsi klasik. Pengujian hipotesis dilakukan melalui uji t dan uji F. Hasil penelitian time series menunjukkan bahwa secara parsial inflasi berpengaruh positif marjinal signifikan terhadap Earning Per Share, Nilai Tukar berpengaruh positif signifikan terhadap Earning Per Share Sementara itu, BI Rate berpengaruh Negatif signifikan terhadap Earning Per Share. ABSTRACT The development of the Islamic capital market in Indonesia has shown an increasingly important role in supporting national economic growth, particularly through the performance of Islamic banking institutions listed on the Indonesian Sharia Stock Index. One of the financial performance indicators that attracts investors’ attention is Earning Per Share (EPS), as it reflects a company’s ability to generate profit per share. EPS performance is influenced not only by internal corporate factors but also by macroeconomic conditions such as inflation, exchange rates, and the BI Rate. Fluctuations in Indonesia’s economic conditions during the 2020–2024 period potentially affected the financial performance of Islamic banking. Therefore, this study aims to analyze the effect of inflation, exchange rates, and the BI Rate on the Earning Per Share of Bank BTPN Syariah. This study employs a quantitative approach using a time series method. The data used are secondary data for the 2020–2024 period, obtained from the financial statements of Bank BTPN Syariah and official publications of Bank Indonesia. Data analysis was conducted using multiple linear regression, preceded by classical assumption tests. Hypothesis testing was carried out using the t-test and F-test. The time series analysis results indicate that inflation has a marginally significant positive effect on Earning Per Share. The exchange rate has a significant positive effect on Earning Per Share. Meanwhile, the BI Rate has a significant negative effect on Earning Per Share.

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