Pengaruh Kinerja Keuangan Terhadap Tingkat Bagi Hasil Deposito Mudharabah Dan Tingkat Pengembalian Ekuitas Pada Bank Umum Syariah Di Indonesia
Abstract: This research aims
to determine the impact of profitability levels, financing levels, and
efficiency levels to return on mudharabah deposit and return on equity. The
proxy of profitability levels is return on asset, the proxy of financing levels
is financing to deposit ratio, and the proxy of efficiency levels is operating
expenses to operating income. While the dependent variable used in this
research is return on mudharabah deposit and return on equity.
This study used secondary data with entire population of Islamic banks
listed in the Indonesia Bank (BI) in 2011-2013. The method used to determine
the sample using purposive sampling. The analytical method used is multiple
linear regression, regression testing prior to first tested the classical
assumptions.
The result of this research showed that return on asset (ROA) positive
significant with return on mudharabah deposit (ROMD). Other result noted that
operating expenses to operating income (BOPO) is negatively significant with
return on mudharabah deposit (ROMD), while financing to deposit ratio (FDR) are
did not significant with return on mudharabah deposit (ROMD). And the result of
this research also showed that return on asset (ROA) affect return on equity
(ROE), Operating expenses to operating income (BOPO) is negatively significant
with return on equity, While financing to deposit ratio (FDR) are did not
significant with return on equity (ROE). Overall it can be concluded from these
results that return on asset (ROA), financing to deposit ratio (FDR), and
operating expenses to operating income (BOPO) affect return on mudharabah
deposito and return on equity.
Keywords: return on asset,
financing to deposit ratio, operating expenses to operating income, return on
mudharabah deposit, return on equity
Penulis: Moh. Iskandar Nur,
Mohamad Nasir
Kode Jurnal: jpakuntansidd140923
