JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Vol. 5 No. 3 (2019): Jurnal Akuntansi dan Pembangunan

PENGARUH CAPITAL ADEQUACY RATIO (CAR), NON PERFORMING FINANCING (NPF), RETURN ON EQUITY (ROE) DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP PERTUMBUHAN PROFITABILITAS SEBELUM DAN SESUDAH PEMISAHAN (Studi Kasus Bank Aceh Syariah)

STIE Lhokseumawe (Unknown)



Article Info

Publish Date
22 Nov 2022

Abstract

This study aims to determine and analyze the effect of profitability growth before and after separation at Bank Syariah Aceh. The difference in the level of health at Bank Aceh Syariah before and after separation using the ratio of capital adequacy ratio (CAR), non-performing financing (NPF), return on equity (ROE) and loan to deposit ratio (LDR). This study uses an 8-year period, namely 2012-2019 by using quarterly financial reports. The analytical method used is a multiple linear regression model using eviews. The dummy variable is used to determine whether Bank Aceh Syariah health differences occur before and after separation. The results of the analysis show that CAR and ROE have an effect on profitability growth, while NPF and LDR have no effect on profitability growth. In addition, the dummy results show there are differences in Bank Syariah Aceh before and after separation.

Copyrights © 2019






Journal Info

Abbrev

jtb

Publisher

Subject

Economics, Econometrics & Finance Social Sciences Other

Description

JAKTABANGUN (Jurnal of Accounting and Development Economics) is a peer-reviewed journal that publishes research articles and theoretical articles in the fields of development economics, accounting, management and business. This journal provides open access which allows articles to be made freely ...