针对2015-2019年JII期间注册的ROA公司银行业务的CAR和ISR分析

Mabsya Pub Date : 2021-09-20 DOI:10.24090/mabsya.v3i2.4857
Yuli Astuti
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引用次数: 0

摘要

本研究的目的是通过部分测试和同时测试来了解资本充足率和伊斯兰社会责任对资产回报率是否有影响。本研究中收集的数据是使用雅加达伊斯兰指数上列出的伊斯兰公司财务报表中的二级数据。通过使用两个叶片的分析,即简单线性回归分析和多元线性回归分析。基于简单回归分析的结果,可知CAR部分影响ROA,ISR部分影响ROA。CAR和ISR同时影响ROA。因此,利润的作用在公司中具有影响作用,因为公司经营的主要目标是实现利润最大化。关于利润实现的信息不仅对外部各方有用,例如作为服务公司的伊斯兰金融机构用户的公众,以及作为经营或经营公司的各方的内部各方,以确定如何经营公司以盈利的步骤。
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Analisis CAR dan ISR terhadap ROA Perbankan Syariah yang Terdaftar di JII Periode 2015-2019
The purpose of this research is to find out whether there is an effect of Capital Adequacy Ratio and Islamic Social Responsibility on Return On Assets both in terms of partial and simultaneous testing. Collecting data in this study is to use secondary data from the financial statements of Islamic companies listed on the Jakarta Islamic Index. By using two blades of analysis, namely simple linear regression analysis and multiple linear regression analysis. Based on the results of simple regression analysis, it is known that partially CAR affects ROA and partially ISR affects ROA. Then simultaneously CAR and ISR influence ROA. Therefore, the role of profit in the company has an influential role, because the main objective of the company's operations is to achieve maximum profit. Information on profit achievement is not only useful for external parties such as the public as users of Islamic financial institutions as service companies and internal parties as parties who carry out or run the company in order to determine steps how to run the company to make a profit.
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审稿时长
8 weeks
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