The Effect of BOPO, CAR and NPF on the Profit Sharing Rate of Mudharabah Deposits in Sharia Commercial Banks

  • Safitri Winarsih State Islamic University of North Sumatra
  • Muhammad Yafiz State Islamic University of North Sumatra
  • Tuti Anggraini State Islamic University of North Sumatra
Keywords: BOPO, CAR, NPF, Deposit Profit Sharing

Abstract

The aim of this research is to determine the effect of BOPO, CAR and NPF on the level of profit sharing from mudarabah savings in Islamic commercial banks. Secondary data was obtained from OJK banking financial data on sharia commercial banks. For 2017-2022. The analysis was carried out using the horizontal multivariate method with the help of the Aveo 12 application. The results of the partial significance test showed that the calculated t value for the difference in BOPO was -10.67, which was smaller than the significance of 2.14479 from the t table. This shows that variations in BOPO have a negative effect on the level of profit sharing on Mudarabah deposits. On the other hand, the calculated t value for the difference in CAR is 0.24, which is lower than the table of 2.14479, which shows that this difference does not have a significant effect on the level of profit sharing on mudarabah deposits. However, for the NPF income variable, the t-calculated value was 4.801, higher than the t-table value of 2.14479. Therefore, it can be concluded that this change has a significant effect on the level of profit sharing on Mudarabah deposits. Apart from that, statistical analysis (R Square) shows that the independent variable of this research is able to explain 85.7% of the variation in the variable, namely the Mudarabah Deposit Profit Sharing Rate. The remaining 14.3% was caused by other external factors and these differences were not included in this study.

References

Aditya, D. Y., & Zamzami, R. M. (2023). Pengaruh BOPO, NPF dan ROA Terhadap Tingkat Bagi Hasil Deposito Mudharabah Pada Bank Umum Syariah (2018 – 2022). Jurnal Syntax Imperatif : Jurnal Ilmu Sosial Dan Pendidikan, 4(4), 445–452. https://doi.org/10.36418/syntax-imperatif.v4i4.270

Ariga, M. (2019). Pengaruh CAR, BOPO, NPF dan FDR Terhadap Tingkat Bagi Hasil Deposito Mudharabah pada Bank Umum Syariah (2015-2018). Universitas Islam Negeri Syarif Hidayatullah Jakarta.

Aswan, A., Isramiarsyh, A., & Nohong, M. (2019). Pengaruh Capital Adequacy Ratio, Biaya Operasional terhadap Pendapatan Operasional, Loan to Deposit Rasio, dan Non-Performing Loan Terhadap Kinerja Keuangan. Hasanuddin Journal of Business, 1(1).

Budianto, E. W. H., & Dewi, N. D. T. (2023). Pemetaan Penelitian Rasio Capital Adequacy Ratio (CAR) pada Perbankan Syariah dan Konvensional: Studi Bibliometrik VOSviewerdan Literature Review. Journal of Accounting, Finance, Taxation, and Auditing (JAFTA), 4(2), 32–53.

Cahya, B. T., Zakiyah, R., Rukmini, R., & Kusuma, A. M. (2020). Analisis Tingkat Bagi Hasil Mudharabah: di Tinjau dari Rasio Return on Assets (ROA), Financial to Deposit Ratio (FDR) dan Biaya Operasional dari Pendapatan Operasional (BOPO) (Studi pada Bank Umum Syariah di Indonesia Periode 2014-2018). Jurnal Ilmiah Ekonomi Islam, 6(2), 321–329. https://doi.org/10.29040/jiei.v6i2.1003

Damayanti, A. E. R. I., & Annisa, A. A. (2021). Pengaruh NPF, FDR, dan BOPO terhadap tingkat bagi hasil deposito mudharabah: ROA sebagai variabel moderating. Journal of Accounting and Digital Finance, 1(1), 36–48. https://doi.org/10.53088/jadfi.v1i1.17

Ghozali, I. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23 (8th ed.). Univ. Diponegoro Press.

Hamid, A., Martondi, A., Bahri, S., Hakim, L., Musyaffa, N., & Sastra, R. (2020). Sistem Informasi Pendaftaran Uji Kompetensi pada Lembaga Sertifikasi Profesi Pertanian Organik Jakarta. Jurnal Sains Dan Teknologi: Jurnal Keilmuan Dan Aplikasi Teknologi Industri, 20(1), 12–19. https://doi.org/10.36275/stsp.v20i1.218

Karim, A. A. (2001). Ekonomi Islam : suatu kajian kontemporer (1st ed.). Gema Insani.

Lahilote, R. (2022). Pengaruh Tingkat Bagi Hasil, Ukuran Bank dan Jumlah Kantort terhadap Deposito Mudharabah. Universitas Mulawarman.

Muazaroh, A., & Septiarini, D. F. (2021). Faktor-faktor yang Mempengaruhi Tingkat Bagi Hasil Deposito Mudharabah pada Perbankan Syariah Periode 2015-2020. Jurnal Ekonomi Syariah Teori Dan Terapan, 8(1), 64–75. https://doi.org/10.20473/vol8iss20211pp64-75

Mufarida, A., Maknuun, L., & Aftian, R. Y. (2022). Pengaruh Pembiayaan Bagi Hasil dan Pembiayaan Jual Beli terhadap Profitabilitas dengan Non Performing Financing (NPF) sebagai Variabel Intervening. An-Nisbah: Jurnal Perbankan Syariah, 3(1), 22–40. https://doi.org/10.51339/nisbah.v3i1.333

Munfaqiroh, S., & Jasmine, N. Y. (2021). Pengaruh ROA dan BOPO terhadap Tingkat Bagi Hasil Deposito Mudharabah pada Bank Umum Syariah di Indonesia. Jurnal Administrasi Dan Bisnis, 15(1), 22–27.

Napitupulu, R. B., Simanjuntak, T. P., Hutabarat, L., Damanik, H., Harianja, H., Sirait, R. T. M., & Tobing, C. E. R. L. (2021). Penelitian Bisnis, Teknik dan Analisa dengan SPSS-STATA-Eviews. Madenatera.

Nura, I., Nurlaila, & Marliyah. (2023). Pengaruh CAR, BOPO, FDR dan NPF Terhadap Tingkat Bagi Hasil Mudharabah Dimediasi ROA di Bank Umum Syariah Indonesia. Owner: Riset & Jurnal Akuntansi, 7(1), 908–919.

Oktaviani, N. R., & Riyadi, S. (2021). Pengaruh Non Performing Financing, Financing to Deposit Ratio, dan Capital Adequacy Ratio terhadap Tingkat Bagi Hasil Deposito Mudharabah. Jurnal Ilmu Manajemen, 10(2), 123. https://doi.org/10.32502/jimn.v10i2.3260

Otoritas Jasa Keuangan. (2024). Laporan Keuangan Perbankan.

Ramadani, Muh. F., & Wirman. (2021). Pengaruh ROA dan NPF terhadap Tingkat Bagi Hasil Deposito Mudharabah Pada Bank Umum Syariah di Indonesia pada tahun 2017-2019. PERMANA : Jurnal Perpajakan, Manajemen, Dan Akuntansi, 13(2), 294–302.

Salma, S. H. S. (2023). Legitimasi Akad Mudharabah dan Muzara’ah Perspektif Tafsir Al-Qur’an. Journal Ekonomi, Keuangan, Perbankan Dan Akuntansi Syariah, 2(1), 1–12. https://doi.org/10.54801/ekspektasy.v2i1.157

Wangsawidjaja. (2012). Pembiayaan Bank Syariah. PT Gramedia.

Yuliana, H. D., & Wirman. (2021). Pengaruh ROA, BOPO, dan FDR Terhadap Tingkat Bagi Hasil Deposito Mudharabah. Permana : Jurnal Perpajakan, Manajemen, Dan Akuntansi, 13(2), 303–312. https://doi.org/10.24905/permana.v13i2.169

Published
2024-08-05
How to Cite
Winarsih, S., Yafiz, M., & Anggraini, T. (2024). The Effect of BOPO, CAR and NPF on the Profit Sharing Rate of Mudharabah Deposits in Sharia Commercial Banks. Journal La Sociale, 5(6), 1475-1489. https://doi.org/10.37899/journal-la-sociale.v5i6.1392