PENGARUH PROFITABILITAS, PEMBIAYAAN DAN DANA PIHAK KETIGA (DPK) TERHADAP KINERJA KEUANGAN PADA BANK UMUM SYARIAH (BUS) DI INDONESIA (Periode Tahun 2017-2022)

Abstract

Sarmila, 2024. The Influence of Profitability, Financing and Third Party Funds (DPK) on the Financial Performance of Sharia Commercial Banks in Indonesia for the 2017–2022 Period. Thesis, Sharia Banking Department, Faculty of Islamic Economics and Business, Sultan Aji Muhammad Idris State Islamic University Samarinda. This research was supervised by Mrs. Irma Yuliani, S.E., M.Si and Mrs. Dharma Yanti, S.E., M.Si.

Bank Financial Performance is a picture or financial condition of the bank at that time. Whether or not a bank's financial performance is good can be influenced by several factors, including profitability, financing, and Third Party Funds (DPK), where the level of profitability of a Sharia bank cannot be separated from its operational activities such as collecting funds and distributing funds to the community. The results of managing the distribution of these funds can produce a profit or also called profitability. If the profit generated is higher, the better and more secure the financial performance of a bank will be. So investors' interest in channeling their funds to the bank also increases. However, due to differences in opinion from previous research, this research was conducted to determine whether there is a partial and simultaneous influence of the variables profitability, financing, and Third Party Funds (DPK) on the financial performance of Sharia Commercial Banks (BUS) in Indonesia.

This research is quantitative research, using secondary data, namely quarterly financial reports of banks registered with Sharia Commercial Banks (BUS) for the period 2017–2022 which are published on the official website of each relevant bank. The data analysis method used is panel data regression with the Fixed Effect Model. The analysis tool used is E-Views version 12.

Based on the results of the t-test that has been carried out, it shows that financing has a significant effect on financial performance, but profitability and Third Party Funds (DPK) have no effect on financial performance as proxied by Return on Assets (ROA) in Sharia Commercial Banks for the 2017–2022 period.