操作效率对印尼伊斯兰公共银行财务绩效的影响

Diharpi Herli Setyowati
{"title":"操作效率对印尼伊斯兰公共银行财务绩效的影响","authors":"Diharpi Herli Setyowati","doi":"10.32483/maps.v3i1.31","DOIUrl":null,"url":null,"abstract":"This study aims to measure and analyze the effect of operational efficiency which is proxied by bank financial ratios consisting of the ratio of Operational Costs to Operating Income (BOPO), Allowance for Earning Asset Losses (PPAP), Non-Performing Finance (NPF), to Return on Assets (ROA). The method used in this research is an explanatory method. The sample of this research is 11 Islamic Commercial Banks (BUS) with the use of purposive sampling technique in determining the sample. The data used in this study are secondary data obtained from annual bank reports from 2010 to 2018. The analysis technique used is multiple linear regression analysis. The results showed that only BOPO had a negative and significant effect on financial performance, which was proxied by ROA.","PeriodicalId":178996,"journal":{"name":"Jurnal Maps (Manajemen Perbankan Syariah)","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2019-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"3","resultStr":"{\"title\":\"PENGARUH EFISIENSI OPERASIONAL TERHADAP KINERJA KEUANGAN PADA BANK UMUM SYARIAH DI INDONESIA\",\"authors\":\"Diharpi Herli Setyowati\",\"doi\":\"10.32483/maps.v3i1.31\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to measure and analyze the effect of operational efficiency which is proxied by bank financial ratios consisting of the ratio of Operational Costs to Operating Income (BOPO), Allowance for Earning Asset Losses (PPAP), Non-Performing Finance (NPF), to Return on Assets (ROA). The method used in this research is an explanatory method. The sample of this research is 11 Islamic Commercial Banks (BUS) with the use of purposive sampling technique in determining the sample. The data used in this study are secondary data obtained from annual bank reports from 2010 to 2018. The analysis technique used is multiple linear regression analysis. The results showed that only BOPO had a negative and significant effect on financial performance, which was proxied by ROA.\",\"PeriodicalId\":178996,\"journal\":{\"name\":\"Jurnal Maps (Manajemen Perbankan Syariah)\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2019-10-21\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"3\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Jurnal Maps (Manajemen Perbankan Syariah)\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.32483/maps.v3i1.31\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Maps (Manajemen Perbankan Syariah)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.32483/maps.v3i1.31","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 3

摘要

本研究旨在衡量和分析由银行财务比率所代表的运营效率的影响,这些财务比率包括运营成本与营业收入的比率(BOPO)、盈利资产损失准备金(PPAP)、不良财务(NPF)与资产回报率(ROA)。本研究采用的方法是解释法。本研究以11家伊斯兰商业银行(BUS)为样本,采用有目的抽样技术确定样本。本研究使用的数据是从2010年至2018年的年度银行报告中获得的二手数据。使用的分析技术是多元线性回归分析。结果表明,只有BOPO对财务绩效有显著的负向影响,这是由ROA代理的。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
PENGARUH EFISIENSI OPERASIONAL TERHADAP KINERJA KEUANGAN PADA BANK UMUM SYARIAH DI INDONESIA
This study aims to measure and analyze the effect of operational efficiency which is proxied by bank financial ratios consisting of the ratio of Operational Costs to Operating Income (BOPO), Allowance for Earning Asset Losses (PPAP), Non-Performing Finance (NPF), to Return on Assets (ROA). The method used in this research is an explanatory method. The sample of this research is 11 Islamic Commercial Banks (BUS) with the use of purposive sampling technique in determining the sample. The data used in this study are secondary data obtained from annual bank reports from 2010 to 2018. The analysis technique used is multiple linear regression analysis. The results showed that only BOPO had a negative and significant effect on financial performance, which was proxied by ROA.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
0
期刊最新文献
Pengaruh Atribut Produk, Relationship Marketing dan Citra Perusahaan terhadap Loyalitas Deposan PaS iB di PT Panin Dubai Syariah KC Bandung Penerapan Strategi Pemasaran pada Toko Laris dalam Meningkatkan Volume Penjualan Investasi Berbasis Syari’ah di Indonesia Analisis Peer to Peer Lending dan CrowdFunding pada Fintech Syariah Ditinjau dari Fatwa DSN MUI dan Pendekatan Maqashid Syariah Pengaruh Simpanan Anggota dan Pembiayaan terhadap SHU pada KSPPS BMT Sinergi Cendekia Indonesia
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1