{"title":"伊斯兰区域开发银行在2019冠状病毒病之前和期间的盈利能力分析","authors":"A. S. Sofyan, Bahrul Ulum Rusydi, Syaakir Sofyan","doi":"10.24252/jiap.v8i2.31342","DOIUrl":null,"url":null,"abstract":"This study aims to determine the effect of financing to deposit (FDR), non performing financing (NPF), profit sharing financing (PSF), third party funds (DPK) and dummy covid on return of assets (ROA). This paper uses multiple linear regression method. Research observations are data for the quarter December 2018 to September 2021 at Islamic Regional Development Banks in Indonesia. The results showed that FDR, NPF, and the COVID dummy had a negative effect on profitability. Meanwhile, PSF and DPK have a positive influence on profitability. In addition, the Kruskal-Wallis test showed no difference in ROA, FDR, and NPF before and during Covid-19.","PeriodicalId":363763,"journal":{"name":"Jurnal Ilmiah Akuntansi Peradaban","volume":"63 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"PROFITABILITY ANALYSIS OF ISLAMIC REGIONAL DEVELOPMENT BANKS BEFORE AND DURING COVID-19\",\"authors\":\"A. S. Sofyan, Bahrul Ulum Rusydi, Syaakir Sofyan\",\"doi\":\"10.24252/jiap.v8i2.31342\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to determine the effect of financing to deposit (FDR), non performing financing (NPF), profit sharing financing (PSF), third party funds (DPK) and dummy covid on return of assets (ROA). This paper uses multiple linear regression method. Research observations are data for the quarter December 2018 to September 2021 at Islamic Regional Development Banks in Indonesia. The results showed that FDR, NPF, and the COVID dummy had a negative effect on profitability. Meanwhile, PSF and DPK have a positive influence on profitability. In addition, the Kruskal-Wallis test showed no difference in ROA, FDR, and NPF before and during Covid-19.\",\"PeriodicalId\":363763,\"journal\":{\"name\":\"Jurnal Ilmiah Akuntansi Peradaban\",\"volume\":\"63 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-12-14\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Jurnal Ilmiah Akuntansi Peradaban\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.24252/jiap.v8i2.31342\",\"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 Ilmiah Akuntansi Peradaban","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.24252/jiap.v8i2.31342","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
PROFITABILITY ANALYSIS OF ISLAMIC REGIONAL DEVELOPMENT BANKS BEFORE AND DURING COVID-19
This study aims to determine the effect of financing to deposit (FDR), non performing financing (NPF), profit sharing financing (PSF), third party funds (DPK) and dummy covid on return of assets (ROA). This paper uses multiple linear regression method. Research observations are data for the quarter December 2018 to September 2021 at Islamic Regional Development Banks in Indonesia. The results showed that FDR, NPF, and the COVID dummy had a negative effect on profitability. Meanwhile, PSF and DPK have a positive influence on profitability. In addition, the Kruskal-Wallis test showed no difference in ROA, FDR, and NPF before and during Covid-19.
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