PENGARUH PEMBIAYAAN MUSYARAKAH TERHADAP ROA (RETURN ON ASSET) DAN NPF (NON PERFORMING FINANCING)
(Studi Kasus Pada PT. BANK BCA Syariah Periode 2013-2017)
Ditulis oleh : Farid Nawawi
Pembimbing :
Dodi Supriyanto, SE., MM
ABSTRAK
Pembiayaan merupakan pemberi hasil terbesar diantara penyaluran dana lainnya yang dilakukan oleh bank syariah. Profitabilitas merupakan indikator yang tepat untuk mengukur kinerja bank syariah atas penyaluran pembiayaan. ROA (Return On Asset) digunakan untuk mengukur profitabilitas. NPF (Non Performing Financing) merupaka persentase jumlah pembiayaan bermasalah yang terjadi pada Bank syariah. Penelitian ini bertujuan untuk mengetahui perkembangan Pembiayaan Musyarkah, ROA (Return On Asset), dan NPF (Non Performing Financing). Serta untuk mengetahui pengaruh Pembiayaan Musyarkah terhadap ROA (Return On Asset) dan NPF (Non Performing Financing) secara parsial maupun simultan pada PT. Bank BCA Syariah periode 2013-2017.
Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan metode verifikatif. Data yang digunakan adalah data sekunder laporan keuangan triwulan periode 2013-2017 dengan teknik pengumpulan data secara studi dokumentasi dan studi kepustakaan. Rancangan hipotesis yang digunakan analisis regresi linier sederhana, analisis kanonikal, uji t dan uji f.
Hasil penelitian ini memiliki nilai korelasi kanonikal sebesar 0,345 menunjukkan bahwa terdapat hubungan yang lemah antara Pembayaran Musyarkah dengan ROA (Return On Asset) dan NPF (Non Performing Financing). Secara parsial Pembiayaan Musyarakah tidak berpengaruh signifikan terhadap ROA (Return On Asset), sedangkan Pembiayaan Musyarakah secara parsial tidak berpengaruh signifikan terhadap NPF (Non Performing Financing). Secara simultan Pembiayaan Musyarakah tidak berpengaruh signifikan terhadap ROA (Return On Asset) dan NPF (Non Performing Financing).
Kata kunci: Pembiayaan Musyarakah, ROA (Return On Asset), NPF (Non Performing Financing)
iv THE EFFECT OF PEMBIAYAAN MUSYARAKAH ON ROA (RETURN ON
ASSET) AND NPF (NON PERFORMING FINANCING) (Case Study at PT. Bank BCA Syariah Period 2013-2017)
Written by : Farid Nawawi
Preceptor :
Dodi Supriyanto, SE., MM
ABSTRACT
Financing is the largest revenue provider among other funds channeled by Islamic banks. Profitability is the right indicator to measure the performance of Islamic banks for financing distribution. ROA (Return On Asset) is used to measure profitability. NPF (Non Performing Financing) is the percentage of problematic financing that occurs in Islamic banks. This study aims to determine the development of Community Financing, ROA (Return On Assets), and NPF (Non Performing Financing). And to determine the effect of Community Financing on ROA (Return On Assets) and NPF (Non Performing Financing) partially or simultaneously at PT.
BCA Syariah Bank 2013-2017 period.
The method used in this research is descriptive method and verification method. The data used are secondary data quarterly financial statements for the period 2013- 2017 with the technique of collecting data in a study documentation and literature study. The design of the hypothesis used is simple linear regression analysis, canonical analysis, t test and f test.
The results of this study have a canonical correlation value of 0.345 indicating that there is a weak relationship between Community Payments and ROA (Return On Assets) and NPF (Non Performing Financing). Partially, Musyarakah Financing does not have a significant effect on ROA (Return On Asset), while Musyarakah Financing partially does not significantly influence NPF (Non Performing Financing). Simultaneously Musyarakah Financing does not have a significant effect on ROA (Return On Assets) and NPF (Non Performing Financing).
Keywords: Musyarakah Financing, ROA (Return On Asset), NPF (Non Performing Financing)
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