Analisis Pengaruh Pembiayaan Bagi Hasil, Pembiayaan Margin Keuntungan, Risiko Pembiayaan, Rasio Kapitalisasi Dan Struktur Modal Terhadap Profitabilitas Pada Bank Umum Syariah

Abstract

The purpose of this study is to analyze the effect of profit sharing financing (PLS), financing profit margin (PMP), financing risk (NPF), capitalization ratio (CAR) and capital structure (DER) whether simultaneously or partially does not affect profitability (ROA). ) in Islamic commercial banks in Indonesia from 2016 – 2020. The sample population consists of 14 Islamic commercial banks, according to the research criteria only 11 samples of Islamic commercial banks with 42 financial statement data will be tested. The research model used is using multiple linear regression equation system using classical assumption test and hypothesis testing. The results showed that based on the classical assumption test, there were no deviant variables. Simultaneously the variables of profit sharing financing, profit margin financing, financing risk, capitalization ratio and capital structure together affect profitability. However, partially profit sharing financing has a negative effect on profitability, profit margin financing has no effect on profitability, financing risk has no effect on profitability, capitalization ratios have a positive effect on profitability and capital structure has no effect on profitability. The coefficient of determination of 30.3% of the ROA variable can be explained by the PLS, PMP, NPF, CAR and DER variables. While the remaining 69.7% is explained by other variables.