Pengaruh Tingkat Receivable Financing dan Inventory Financing Terhadap Profitabilitas pada Bank Umum Syariah di Indonesia
DOI:
https://doi.org/10.59580/iesbir.v2i3.6809Abstract
Abstract
Profitability is a ratio that has the objective of knowing how much the ability of the company/banking as a whole is to generate profits over a certain period. Profitability is used as the most appropriate indicator to measure company performance, the higher the profitability, the better the company's performance. The ratio used to measure profitability in this study is ROA. In 2019 and 2020 receivable financing using the qardh contract at PT. Bank Mega Syariah experienced a decline but not accompanied by a decrease in profitability (ROA). Then in 2019 and 2020 inventory financing using a murabaha contract at PT. Bank Aceh Syariah has increased but not accompanied by an increase in profitability (ROA). The formulation of the problem in this study is "do receivable financing and inventory financing partially and simultaneously affect profitability in Islamic commercial banks"? The purpose of this study was to find out how much influence receivable financing and inventory financing have on profitability in Islamic commercial banks. The theory in this study is the commercial loan theory (theory of credit), Islamic bank financing systems, receivable financing, inventory financing and profitability. This research is included in quantitative research, with multiple linear regression analysis, the data source used is secondary data. The population in this study were 14 Islamic commercial banks in Indonesia, using a saturated sample with a total sample of 42 financial statements. The tests carried out in this study were descriptive statistics, normality test, classic assumption test, panel data estimation and hypothesis testing. The results of this study indicate that partially (t test) receivable financing and inventory financing have no effect on profitability, and simultaneously (f test) receivable financing and inventory financing have a positive effect on profitability and the contribution of receivable financing and inventory financing to profitability is 6.59 percent and the remaining 93.41 percent is influenced by other variables outside of this study.
Keywords: Receivable Financing, Inventory Financing, and Profitability
Abstrak
Profitabilitas merupakan rasio yang memiliki tujuan untuk mengetahui seberapa besar Kemampuan perusahaan/perbankan secara keseluruhan dalam menghasilkan laba selama periode tertentu. Profitabilitas di jadikan indikator yang paling tepat untuk mengukur kinerja perusahaan, semakin tinggi profitabilitasnya maka semakin baik kinerja perusahaannya. Rasio yang digunakan untuk mengukur profitabilitas pada penelitian ini adalah ROA. Pada tahun 2019 dan 2020 receivable financing dengan menggunakan akad qardh pada PT. Bank Mega Syariah mengalami penurunan namun tidak disertai penurunan profitabilitas (ROA). Kemudian pada tahun 2019 dan 2020 inventory financing dengan menggunakan akad murabahah pada PT.Bank Aceh Syariah mengalami kenaikan namun tidak disertai kenaikan profitabilitas (ROA). Rumusan masalah dalam penelitian ini adalah “apakah receivable financing dan inventory financing secara parsial dan simultan berpengaruh terhadap profitabilitas pada bank umum syariah”? Tujuan penelitian ini adalah untuk mengetahui berapa besar pengaruh receivable financing dan inventory financing terhadap profitabilitas pada bank umum syariah. Teori dalam penelitian ini adalah comersial loan teory (teory of credit), sistem pembiayaan bank syariah, receivable financing, inventory financing dan profitabilitas. Penelitian ini termasuk dalam penelitian kuantitatif, dengan analisis regresi linear berganda, sumber data yang digunakan adalah data sekunder. Populasi dalam penelitian ini adalah 14 bank umum syariah di Indonesia, dengan menggunakan sampel jenuh dengan jumlah sampel sebanyak 42 laporan keuangan. Uji yang dilakuikan dalam penelitian ini yaitu statistik deskriptif, uji normalitas, uji asumsi klasik, estimasi data panel dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa secara parsial (uji t) receivable financing dan inventory financing tidak berpengaruh terhadap profitabilitas, dan secara simultan (uji f) receivable financing dan inventory financing berpengaruh positif terhadap profitabilitas dan kontribusi receivable financing dan inventory financing terhadap profitabilitas 6,59 persen dan sisanya 93,41 persen dipengaruhi oleh variabel lain diluar penelitian ini.
Kata Kunci: Receivable Financing, Inventory Financing, dan Profitabilitas
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