Pengaruh Kinerja Keuangan terhadap Tingkat Bagi Hasil Deposito Mudharabah pada Bank Umum Syariah di Indonesia (September 2018 – April 2022)

Abstract

This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Return On Assets (ROA), Operating Costs to Operating Income (BOPO), Financing to Deposit ratio (FDR), and Non Performing Financing (NPF) on the Profit Sharing Rate of Mudharabah Deposits in Islamic Commercial Banks in Indonesia for the period September 2018 – April 2022. The method used is a quantitative method. By using time series data obtained from the official website of the Financial Services Authority (OJK). Data processing in this study uses a statistical application, namely Eviews 10. The analysis used is Descriptive Statistical Analysis, Classical Assumption Test which consists of Multicollinearity Test, Heteroscedasticity Test, Autocorrelation Test), Multiple Regression Models, Hypothesis Test which consists of Partial Test or T Test and Simultaneity Test or F Test and Coefficient of Determination. The results of the data processing test, it was found that partially the Capital Adequacy Ratio (CAR) variable had a negative and significant effect on the Profit Sharing Rate of Mudharabah Deposits. Meanwhile, Return On Assets (ROA) has no effect on the Profit Sharing Rate of Mudharabah Deposits. Operating Costs to Operating Income (BOPO) has a positive and not significant effect on the Profit Sharing Rate of Mudharabah deposits. While the Financing to Deposit Ratio (FDR) and Non Performing Financing (NPF) partially have a positive and significant effect on the Profit Sharing Rate of Mudharabah Deposits. The simultaneous test results of the variables Capital Adequacy Ratio (CAR), Return On Assets (ROA), Operating Costs to Operating Income (BOPO), Financing to Deposit Ratio (FDR) and Non Performing Financing (NPF) affect the profit sharing rate of mudharabah deposits.