Fitri Findiani
Universitas Pamulang

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PENGARUH KINERJA KEUANGAN, PEMBIAYAAN UMKM DAN KECUKUPAN MODAL TERHADAP PERTUMBUHAN LABA BANK UMUM SYARIAH DI INDONESIA PERIODE 2016-2020 Fitri Findiani; Maharani Maharani
AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Januari 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v2i1.1229

Abstract

This study aims to obtain empirical evidence about the effect of financial performance, MSME financing and capital adequacy on profit growth. Financial performance is measured using the Return On Assets ratio. MSME financing by looking at the amount of MSME financing per total financing, capital adequacy is measured using the Capital Adequacy Ratio, profit growth is calculated by subtracting the current period's net profit minus the previous period's net profit and then divided by the previous year's net profit. This type of research uses quantitative research using secondary data taken from the Financial Services Authorization website using Islamic Commercial Banks for the 2016-2020 period as the object of research. The sampling method used purposive sampling. The sample contained in this study were 8 Islamic commercial banks with 40 data. The methodology used was using the Chow test, Hausman test, and Langrange multiple test for model selection. As well as descriptive statistical tests, classical assumption tests, panel data regression analysis tests and hypothesis testing partially and simultaneously. Based on the test results, it was found that financial performance, MSME financing, capital adequacy had no significant effect simultaneously on profit growth. Partially, financial performance has no significant effect on profit growth, MSME financing has no significant effect and capital adequacy has no significant effect on profit growth.