Pengaruh Leverage, Ukuran Perusahaan dan Inflasi terhadap Profitabilitas Pada Bank Umum Syariah di Indonesia

Abstract

The company has orientation to gain profit in carrying out business activities. There are factors that affect the company's profitability, both internally and externally. Company management, must control their financial ratios and consider macroeconomic and environmental conditions because these factors can affect the company's profitability. The purpose of this study is to examine the effect of leverage, firm size and inflation on the profitability of Islamic Commercial Banks in 2012-2019. This type of research is quantitative research. The object of this research is the banking sector companies, namely Islamic Commercial Banks registered with the Financial Services Authority (OJK) in the period 2012 to 2019. The sampling technique used is purposive sampling technique. The method used for data analysis is panel data regression, which is a combination of cross section data and time series data using data from 10 Islamic Commercial Banks. The findings of this study indicate that the leverage that uses the DER indicator partially has a significant positive effect on the profitability of Islamic banking, which uses the ROA indicator. Furthermore, the size of the company that uses the indicator Ln Assets and Inflation does not have a significant partial effect on profitability at Islamic Commercial Banks, but has a simultaneous effect. The variables of leverage, firm size, and inflation simultaneously affect the profitability of Islamic Commercial Banks.