Journal of Applied Islamic Economics and Finance
Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)

Analisis Pengaruh Faktor-Faktor Internal terhadap Profitabilitas (Studi Kasus PT. Bank Panin Dubai Syariah Tbk.)

Anisa Herdian (Department of Accounting, Politeknik Negeri Bandung, Bandung, Indonesia)
Benny Barnas (Department of Accounting, Politeknik Negeri Bandung, Bandung, Indonesia)
Muhamad Umar Mai (Department of Accounting, Politeknik Negeri Bandung, Bandung, Indonesia)
Fifi Afiyanti Tripuspitorini (Department of Accounting, Politeknik Negeri Bandung, Bandung, Indonesia)



Article Info

Publish Date
28 Feb 2023

Abstract

This study aims to determine the internal factors that can affect the profitability of Bank Panin Dubai Syariah. The dependent variable used in this study is profitability which is proxied by Return on Assets. Meanwhile, the independent variables in this study are Capital Adequacy Ratio, Non Performing Financing, Financing to Deposit Ratio, and Operating Income Operating Costs. The data in this study were obtained from the publication of the quarterly financial reports of Panin Dubai Sharia Bank for the period 2011 to 2020 with a total of 40 data. The method used is multiple linear regression analysis and the results show that the Capital Adequacy Ratio has a significant positive effect on Return on Assets, Non-Performing Financing has no effect on Return on Assets, Financing to Deposit Ratio has a significant negative effect on Return on Assets, and Operational Costs have a significant negative effect on Return on Assets.

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Journal Info

Abbrev

jaief

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Journal of Applied Islamic Economics and Finance is a journal published by the Accounting Department of Politeknik Negeri Bandung, Indonesia. JAIEF (e-ISSN: 2746-6213) is published thrice a year (October, February, and June). As the name implies, this journal brings two major themes, namely Islamic ...