Kompartemen : Jurnal Ilmiah Akuntansi
KOMPARTEMEN, Vol. 19 No.1, Maret 2021

PENGARUH NON PERFORMING FINANCING DAN OPERATIONAL EFFICIENCY RATIO TERHADAP KINERJA KEUANGAN (Studi Empiris pada Bank Umum Syariah tahun 2016-2018)

Wina Ayu Isnaeni (Universitas Muhammadiyah Purwokerto)
Trina Romadona (Universitas Muhammadiyah Purwokerto)
Sri Wahyuni (Universitas Muhammadiyah Purwokerto)

Article Info

Publish Date
07 Sep 2021

Abstract

This study aims to examine empirically the effect of Non Performing Financing (NPF) and Operational Efficiency Ratio (OER) on financial performance. Financial performance is measured using Return on Assets (ROA). The population used in this study is Islamic Commercial Banks registered with the Otoritas Jasa Keuangan. Sampling using purposive sampling method. Secondary data is in the form of annual financial reports published in 2016-2018. The data analysis technique used is multiple regression analysis. The results showed that NPF has a negative effect on financial performance while OER has a positive effect on financial performance.

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Journal Info
Kompartemen : Jurnal Ilmiah Akuntansi
Website

Abbrev

kompartemen

Publisher

Universitas Muhammadiyah Purwokerto

Subject

Economics, Econometrics & Finance

Description

Kompartemen: Jurnal Ilmiah Akuntansi is a scientific journal published by Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto as a medium of accounting research, along with its ...