Pengaruh LAR, FDR, dan EAR terhadap Profitabilitas Bank pada Bank Umum Syariah yang Terdaftar di OJK Periode 2019-2023

Abstract

Abstract: In accordance in Law Number 10 of 1998 on Banking, the Indonesian government allows conventional and sharia banking to operate simultaneously to encourage the growth of sharia banking. The profitability of Islamic banking is influenced by liquidity and capital, so this research analyzes the influence of Loan to Asset Ratio (LAR), Financing to Deposit Ratio (FDR), and Equity to Asset Ratio (EAR) on the profitability of Islamic commercial banks for the 2019-2023 period. This research uses quantitative methods with secondary data from 13 banks registered with the OJK, and 11 samples were selected through purposive sampling. The analysis was carried out using panel data regression with Eviews 12 software. The research results showed that partially LAR, FDR and EAR did not have a significant effect on bank profitability as proxied by ROA, but simultaneously LAR, FDR and EAR had a significant effect on bank profitability. Therefore, banks need to manage liquidity and capital effectively to maintain the quality of their financing portfolio and investor confidence, thereby resulting in increased profitability.

Abstraksi: Berdasarkan UU Nomor 10 Tahun 1998 tentang Perbankan, pemerintah Indonesia mengizinkan perbankan konvensional dan syariah beroperasi secara bersamaan untuk mendorong pertumbuhan perbankan syariah. Profitabilitas perbankan syariah dipengaruhi oleh likuiditas dan permodalan sehingga penelitian ini menganalisis pengaruh Loan to Asset Ratio (LAR), Financing to Deposit Ratio (FDR), dan Equity to Asset Ratio (EAR) terhadap profitabilitas bank umum syariah periode 2019-2023. Penelitian ini menggunakan metode kuantitatif dengan data sekunder dari 13 bank yang terdaftar di OJK, dan 11 sampel dipilih melalui purposive sampling. Analisis dilakukan menggunakan regresi data panel dengan software Eviews 12. Hasil penelitian menunjukkan bahwa secara parsial LAR, FDR, dan EAR tidak berpengaruh signifikan terhadap profitabilitas bank yang diproksikan dengan ROA, tetapi secara simultan LAR, FDR, dan EAR berpengaruh signifikan terhadap profitabilitas bank. Oleh karena itu, bank perlu mengelola likuiditas dan permodalan dengan efektif untuk menjaga kualitas portofolio pembiayaan dan kepercayaan investor sehingga berdampak kepada meningkatnya profitabilitas.