DETERMINAN FINANCIAL SUSTAINABILITY RATIO BANK UMUM SYARIAH DI INDONESIA (ANALISIS DATA PANEL TAHUN 2019-2023)

Authors

  • Salsabilla Mutia Fortuna Universitas Islam Negeri Raden Intan Lampung
  • Any Eliza Universitas Islam Negeri Raden Intan Lampung
  • Gustika Nurmalia Universitas Islam Negeri Raden Intan Lampung

DOI:

https://doi.org/10.30829/ajei.v9i2.22562

Keywords:

Non Performing Financing, Cpital Adequacy Ratio, and Financial Sustainability Ratio

Abstract

This Study aims to test whetever there is an influence of Non-Performing Financing and Capital Adequacy Ratio, on Financial Sustainability Ratio. The population in this study is Islamic commercial banks in Indonesia that are registered with the OJK, namely there are 14 banks. The number of samples in this study is 9 samples bank with qualifications based on certain characteristic. The sampling technique uses the purposive sampling method. The research method used is quantitative with data sources in the form of secondary data. The data analysis method uses panel data sources in the form of secondary data. The result of this study provide empirical evidence the Non-Performing Financing variable has no effect on the Financial Sustainability Ratio, but the Capital Adequacy Ratio has a significant positive effect on the Financial Sustainability Ratio. Simultaneously the variables Non Performing Financing and Capital Adequacy Ratio have a significant effect to the Financial Sustainability Ratio of Sharia Commercial Banks in Indonesia in 2019-2023.

References

Abbas, D. S., Eksandy, A., & Yuniarti, Y. (2020). Sustainabillity Ratio pada Bank Umum Syariah di Indonesia Beserta Faktor yang Mempengaruhinya. JES (Jurnal Ekonomi Syariah), 5(2), 120-130. https://doi.org/10.30736/jesa.v5i2.92

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Alim, M., & Sina, D. I. (2020). Pengaruh Capital Adequacy Ratio, Non Performing Financing Dan Laba Bersihterhadap Financial Sustainability Ratio (Pada Perusahaan Perbankan Syariah Yang Ada Di Indonesia Periode 2014-2018). Balance Vocation Accounting Journal, 4(1), 28. https://doi.org/10.31000/bvaj.v4i1.2701

Alwi, H. H., Parmitasari, N. A., & Pamungkas, I. D. (2021). The Role of Non-Performing Asset, Capital, Adequacy and Insolvency Risk on Bank Performance: A Case Study in Indonesia. Journal of Asian Finance, Economics and Business, 8(3), 319-329.

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Published

2024-12-27

Issue

Jurnal At-Tawassuth | Vol. IX | No. 2 | 2024

Section

Articles

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