Determinan Efisiensi Bank Umum Syariah di Indonesia dengan Profitabilitas sebagai Pemoderasi
Abstract
This paper explores the Effect of Asset Diversification, Capital Adequacy Ratio (CAR), Credit Risk, and Liquidity on the Efficiency of Islamic Commercial Banks in Indonesia with Profitability as Moderating Variable and Bank Size as Control Variable during 2014-2018 .Based on the purposive sampling method, 12 banks were selected. This study uses multiple linear regression as a method of data analysis. The results showed that asset diversification and credit risk moderated by profitability had an insignificant negative effect on efficiency. Credit risk and CAR had an insignificant positive effect on efficiency. Meannwhile liquidity, capital adequacy ratio moderated by profitability have significant negative effect on efficiency,. Furthermore, asset diversification moderated by profitability, Liquidity moderated by profitability, and Bank Size (Size) have a significant positive effect on efficiency. The results of this study are expected to be a reference regarding the efficiency of Islamic commercial banks.
References
Wahab. 2015. Analisis Faktor-Faktor Yang Mempengaruhi Efisiensi Bank Umum Syariah di Indonesia Dengan Pendekatan Two Stage Stochastic Frontier Aproach. Economica, Vol. 6 : 57-76
Prasetyo, Wawan. 2015. Analisis Faktor-faktor yang Mempengaruhi ProfitabilitasPerbankan. ISSN: 2086-1575. JESP. Volume 7. Nomor 1.
Ojeyinka, Titus Ayobami., Anthony Enisan Akinlo. 2021. Does Bank Size Affect Efficiency? Evidence from Commersial Banks in Nigeria. Ilorin Journal of Economic Policy. Vol. 8(1)
Karim, Mohd Zaini Abd, Sok-Gee Chan and Sallahuddin Hassan . 2010. Bank Efficiency and Non-Performing Loans Evidence from Malaysia and Singapore. Prague Economic Paper 2
Allen, et.al. 2005. Bank Ownership and Efficiency in China: What will Happen in the World's Largest Nation?: Journal of Banking and Finance
Nguyen, T. L. 2018. Diversivication and Bank Eficiency in Six ASEAN Countries. Global Finance Journal, 87-78.
Sturm, J. and Williams, B. 2009, Foreign bank efficiency in Australia: what makes a difference?. Managerial Finance, Vol. 35(2):180-201.
Solaiman, G & Abdul Kadar.2017. Bank Efficiency in Saudi Arabia: Examining the Impact of the Global Financial Crisis. The Central European Review of Economics and Management
Anggraeni, A. & Saputri, I.A. 2020 . Diversifikasi Aset, risiko bank, ukuran bank dan likuiditas bank terhadap Efisiensi Bank Syariah di Indonesia: Journal of Business and Banking. 10(1):129-149
Mahmudi 2010. Manajemen Kinerja Sektor Publik. STIE YKPN. Yogyakarta.
Anggreni, M. R., & Suardhika, M. S. (2014). Pengaruh Dana Pihak Ketiga, Kecukupan Modal, Risiko Kredit Dan Suku Bunga Kredit Terhadap Profitabilitas Bank Bumn Tahun 2010-2012. E-Jurnal Akuntansi.
Laeven, L., & Levine, R. 2007. Is There A Difersification Discount In Financial Conglomerates? Journal Of Financial Economics, Vol. 85 (2).
Mudrajad, Kuncoro dan Suhardjono. 2011. Manajemen Perbankan Teori dan Aplikasi. Yogyakarta: BPFE Yogyakarta
Bouteille, S., & Coogan-Pushner, D. 2012. The Handbook of Credit Risk Management: Originating, Assessing, & Managing Credit Exposures. Chichester: John Wiley &Sons
Kasmir. 2014. Analisis Laporan Keuangan. Edisi Satu, Jakarta: PT Raja Grafindo Persada.
Brigham, Eugene F. Dan J.F. Houston. 2010. Dasar-Dasar Manajemen Keuangan. Edisi 11. Jakarta: Salemba Empat
Kasmir. 2014. Analisis Laporan Keuangan. Edisi Satu, Jakarta: PT Raja Grafindo Persada.
Khajar, I. 2010. Pengaruh Right Issue Terhadap Kinerja Keuangan Perusahaan. Jurnal Dinamika Manajemen. Vol.1(1): 27-33.
Gitman, L.J. and Zutter, C.J. 2012, Principles of Managerial Finance, 13th ed., Addison
Suryani. (2011). Analisis Pengaruh Financing to Deposit Ratio (FDR) terhadap Profitabilitas Perbankan Syariah di Indonesia. Jurnal Walisongo Volume 19, Nomor 1, Mei 2011, 55
Stiawan, Adi. 2009. Analisis Pengaruh Faktor Makroekonomi, Pangsa Pasar dan Karakteristik Bank Terhadap Profitabilitas Bank Syariah (Studi pada Bank Syariah Periode 2005-2008), Tesis, Program Studi Magister ManajemenUniversitas Diponegoro Semarang.
Restuningdiah, Nurika. 2010. Kinerja Lingkungan Terhadap Return On Asset melalui Corporate Social Responsibility Disclosure. Jurnal Keuangan dan Perbankan Vol. 14(2)
Mawardi, Wisnu. 2014. Membangun Model Profitabilitas Bank Melalui Kualitas Kompetensi Fungsional Kredit dan Pengunaan Teknologi Informasi Berbasis Pendapatan. Semarang: Pustaka Magister
Brigham, Eugene F. Dan J.F. Houston. 2010. Dasar-Dasar Manajemen Keuangan. Edisi 11. Jakarta: Salemba Empat
Putu, N.N.G.M., Djumahir, Moeljadi, dan Djazuli, A. 2014. Factors Affecting Firms Value of Indonesia Public Manufacturing. International Journal of Business and Management Invention. Vol 3 (2): 35-44.
Anggraeni, Basuki & Setiawan. 2020. Diversification, Bank Risk, and Efficiency on Sharia Banking in Indonesia: Journal of Business and Management. Vol.115
Candra, S., & Yulianto, A. 2015. Analisis Rasio Keuangan Terhadap Tingkat Efisiensi Bank Umum Syariah (Two Stage SFA). Akuntansi.
Pambuko, Zulfikar Bagus. 2016. Determinan Tingkat Efisiensi Perbankan Syariah di Indonesia: Two Stages Data Envelopment Analysis. Jurnal Cakrawala, Vol. 11(2):178-194
Suryanto, Dandang Agus dan Sussy Susantoi. 2020. Analisis Net Operating Margin (NOM), Non Performing Financing (NPF), Financing to Debt Ratio (FDR) dan Pengaruhnya pada efisiensi Perbankan Syariah di Indonesia. Jurnal Riset Akuntansi dan keuangan. Vol.8(1).
Miftahurrohaman. 2019. Analisis Faktor-faktor yang Mempengaruhi Tingkat Efisiensi Perbankan Syariah dengan Pendekatan Data Envelopment Analysis. Jurnal Lentera Akuntansi. Vol.4(1).
Fadhilah , Fitri, dan Indri Yuliafitri. 2018. Analisis Efisiensi Bank Umum Syariah Hasil Pemisah dan Non-Pemisah serta Faktor-faktor yang Mempengaruhinya. Jurnal Ekonomi Islam. Vol. 9(1).
Ranaswijaya, Kristin P, Ari dan Muhlis. 2019. Analisis Determinan Efisiensi Bank Umum Syariah Indonesia dengan Variabel Moderating Profitabilitas. Journal of Islamic Banking and Finance. Vol.3(1).
Permana, Fafa Yushifa. Adityawarman. 2015. Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Efisiensi Perbankan Syariah Di Indonesia. Diponegoro Journal Of Accounting Vol. 4(3)
