Determinan Internal, Eksternal dan Religiusitas pada Profitabilitas Bank Umum Syariah di Indonesia

Abstract

This study aims to look at the influence of internal variable scuh as Operating Expenses to Operating Income (BOPO), Net Operating Margin (NOM), Non Performance Financing (NPF), and Capital Adequacy Ratio (CAR), with external variable as Inflation and religiosity variable as Zakat toward the profitability of Islamic Banks in Indonesia. While the analysis is done using quarterly data published by each bank on the website, the Financial Services Authority and the Central Bureau of Statistics the period June 2010 - September 2017. The method used is a method of quantitative data with Hahslm approach where internal, external, and religiosity reflexivity of Islamic equation s,l,m as root of Islam. This study uses multiple regression analysis with analysis tools OLS (Ordinary Least Square).

These results indicate that the  partially NOM, NPF, CAR as internal (s) variable, and Zakat as religiosity (m) variable has a positive significant, while internal variable BOPO have a significantly negative, and external (l) variable inflation is not significant. Simultaneously variable ROA, NOM, NPF, CAR, inflation and Zakat significantly to profitability. From the regression adjusted R-square of 0.995205 indicates that the variation of dependent variable (profitability) altogether can be explained by the independent variables (ROA, NOM, NPF, CAR, Inflation and Zakat) of 99.52% , While the remaining 0.48% was explained by other variation.