DETERMINASI PROFITABILITAS BANK SYARIAH: STUDI KASUS PADA BANK SYARIAH DI INDONESIA

Authors

  • Rani Raharjanti Jurusan Akuntansi, Politeknik Negeri Semarang
  • Nur Setyowati Jurusan Akuntansi, Politeknik Negeri Semarang

DOI:

https://doi.org/10.32497/orbith.v13i2.970

Abstract

Industri perbankan syariah dalam beberapa tahun terakhir mengalami perkembangan yang cukup signifikan. Otoritas Jasa Keuangan (OJK) mencatat pertumbuhan pangsa pasar (market share) perbankan syariah menjadi 4,86 % hingga Juli 2016. Meningkatnya pertumbuhan pangsa pasar perbankan syariah, menunjukkan bahwa masyarakat Indonesia sudah mulai sadar akan produk-produk dari bank syariah. Tujuan dari penelitian ini untuk menganalisis faktor penentu profitabilitas bank syariah di Indonesia. Penelitian ini menggunakan data dari tahun 2010 hingga tahun 2016. Di dalam metodologi, penelitian ini menggunakan panel data regression dan diolah dengan menggunakan Eviews versi 8. Data dikumpulkan dari bank yang terdaftar di Jakarta Islamic Index di Indonesia. Hasil dari penelitian ini menunjukkan bahwa murabahah, ukuran bank, dan kapitalisasi terbukti mempengaruhi secara negatif signifikan terhadap profitabilitas. Sementara itu, efisiensi operasional memiliki pengaruh positif signifikan terhadap profitabilitas.
Kata kunci: profitabilitas, murabahah, kapitalisasi.

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Published

2017-11-02

Issue

Vol. 13 No. 2 (2017): Juli 2017

Section

Articles

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