PENGARUH MODAL, LIKUIDITAS DAN EFISIENSI TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2014-2018

Abstract

This study aims to determine "The Effect of Capital, Liquidity and Efficiency towards Profitability in Islamic Commercial Banks in Indonesia for the 2014-2018 Period". The dependent variable in this study is profitability which is proxied by Return on Assets (ROA). The independent variable consists of capital that is proxied by the Capital Adequacy Ratio (CAR), liquidity  which is proxied by the Financing to Deposit  Ratio (FDR), and efficiency which is proxied by Operational Expense to Operating Income (OEOI). The population in this study were 14 companies. The sampling technique used purposive sampling and obtained a sample of 8 companies. The data analysis method used in this research is multiple linear regression analysis. The feasibility test of the data used the classical assumption test, namely the normality test, multicollinearity, autocorrelation and heteroscedasticity. The results prove that the CAR variable has no effect on ROA, the FDR variable has no effect on ROA, while the OEOI variable has a significant negative effect on ROA for Islamic Commercial Banks. The company is expected to maintain financial ratios that can increase profitability in the future so that it can decide the right policies and strategies.

Keywords: capital, liquidity, efficiency, profitability