Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba dengan Ukuran Bank Sebagai Variabel Moderasi: Studi pada Bank Umum Syariah Indonesia Periode 2016-2020

Authors

  • Riski Wulandari Institut Agama Islam Negeri Salatiga
  • Mohammad Rofiuddin Institut Agama Islam Negeri Salatiga

DOI:

https://doi.org/10.18592/at-taradhi.v13i1.6041

Abstract

This research aims to examine effect of CAR,BOPO and leverage on profit growth with bank size as a moderating variable in Islamic commercial banks. Type of research is quantitative with data analysis using Moderated Regression Analysis. This research uses samples from 12 Islamic Commercial Banks and in 2016-2020 research period with 60 observations data. The result showed that partially CAR had negative effect on profit growth. Bopo variable has positive effect on profit growth. Leverage has negative efeect on profit growth. Bank size able to moderate the effect of car, bopo and leverage on profit growth. Riset ini memiliki tujuan untuk meneliti pengaruh capital adequacy ratio, rasio biaya operasional pendapatan operasional dan leverage pada pertumbuhan laba dengan ukuran bank sebagai variabel moderasi pada bank umum syariah. Jenis riset ini adalah penelitian kuantitatif data analisis yang digunakan adalah Moderated Regression Analysis (MRA). Riset ini menggunakan sampel 12 bank periode 2016 – 2020 sebanyak 60 data. Hasil riset menunjukkan secara parsial variabel Capital Adequacy Ratio (CAR) memiliki pengaruh negatif pada pertumbuhan laba. Rasio Biaya Operasional Pendapatan Operasional (BOPO) berpengaruh positif pada pertumbuhan laba. Leverage berpengaruh negatif pada pertumbuhan laba. Ukuran bank mampu memoderasi pengaruh Capital Adequacy Ratio (CAR), Rasio Biaya Operasional Pendapatan Operasional (BOPO) dan Leverage terhadap pertumbuhan laba.

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Published

2022-06-16

Issue

Vol. 13 No. 1 (2022)

Section

Articles

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