Pengaruh Return on Asset, Biaya Operasional Pendapatan Operasional dan Non Performing Financing Terhadap Tingkat Bagi Hasil Deposito Mudharabah Pada Bank Umum Syariah di Indonesia

ABSTRAK
PENGARUH RETURN ON ASSET, BIAYA OPERASIONAL PENDAPATAN
OPERASIONAL, DAN NON PERFORMING FINANCING TERHADAP
TINGKAT BAGI HASIL DEPOSITO MUDHARABAH PADA
BANK UMUM SYARIAH DI INDONESIA

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh return on
asset, biaya operasional pendapatan operasional, dan non performing financing
terhadap tingkat bagi hasil deposito mudharabah pada bank umum syariah di
indonesia.
Penelitian ini menggunakan data skunder yang diperoleh dari website Bank
Indonesia yaitu www.bi.go.id dan situs resmi tiap bank umum syariah dengan
menggunakan sampel 7 bank syariah dari populasi sebanyak 11 bank umum syariah
selama periode 2009-2014. Teknik analisis yang digunakan adalah analisis regresi
linear berganda. Variabel penelitian ini terdiri dari return on asset,
biaya operasional pendapatan operasional dan non performing financing sebagai
variabel independen dan tingkat bagi hasil deposito mudharabah sebagai variabel
dependen. Penelitian ini menggunakan tingkat signifikansi 5%.
Hasil penelitian ini secara simultan menunjukkan bahwa return on asset,
biaya operasional pendapatan operasional, dan non performing financing
mempunyai pengaruh positif dan signifikan terhadap tingkat bagi hasil deposito

mudharabah pada bank umum syariah di Indonesia. Hasil penelitian secara persial
menunjukkan bahwa return on asset dan non performing financing mempunyai
pengaruh negatif dan signifikan, sedangkan biaya operasional dan pendapatan
operasional mempunyai pengaruh negatif dan tidak signifikan terhadap tingkat bagi
hasil deposito mudharabah pada bank umum syariah di Indonesia.

Kata kunci : Return on Asset, Biaya Operasional Pendapatan Perasional, Non
Performing Fiancing dan Tingkat Bagi Hasil

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ABSTRACT
THE EFFECT RETURN ON ASSET, OPERATIONAL EFFICIENCY RATIO
AND NON PERFORMING FINANCING ON TO THE LEVEL OF
PROFIT SHARING MUDHARABAH DEPOSITS
ISLAMIC BANK IN INDONESIA

This study aims to identify and analyze the effect of return on asset,
operational efficiency ratio and non performing financing on to the level of profit
sharing mudharabah deposits islamic bank in indonesia.

This is study secondary data obtained from the website bank in Indonesia
www.bi.go.id and website islamic bank by using a sample 0f 7 islamic bank from a
population of 11 islamic bank during the period 2009-2014. The analysis technique
used is multiple regression analysis. This study consisted of a variable return on
asset operational efficiency ratio and non performing financing as the independen
variable and profit sharing mudharabah deposits as the dependen variable. This
study used a significance level of 5%.
The resulrts of the study showed that simultaneous retun on asset,
operational efficiency ratio, and non performing financing have a positive and
significant impact on the level profit sharing mudharabah deposits islamic bank in
Indonesia. Partial results of the study showed that return on asset and non
performing financing has a negative and significant, while operational efficiency
ratio has a negative and not significant effect on the level of profit sharing
mudharabah deposits islamic bank in Indonesia.

Keywords :

Return on Asset, Operational Efficiency Ratio, Non Performing
Financing and the Level of Profit Sharing

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