PENGARUH KINERJA KEUANGAN TERHADAP PERTUMBUHAN ASET UUS DENGAN ASET BANK INDUK SEBAGAI VARIABEL INTERVENING DI INDONESIA

  • Irvan Gusniawan Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda
  • Parno Parno Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda
  • Dedy Mainata Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda
Keywords: Sharia Business Unit, Financial Performance, and Asset Growth

Abstract

The background of the research is that UUS's Asset Growth shows good performance. Therefore, a more in-depth observation and analysis is needed to observe the growth of UUS's assets. The research objectives are to examine the effect of NPF, NOM, and BOPO on UUS asset growth, and to examine the effect of NPF, NOM, and BOPO on parent assets, as well as to examine the effect of NPF, NOM, and BOPO on UUS asset growth mediated by parent assets. The research method in this study is quantitative research using secondary data types in the form of monthly reports that have been published by the OJK and each Parent Bank that has UUS through its official website, which consists of 20 samples of Islamic Business Units. The dependent variable used is UUS Asset Growth, the independent variable is the financial performance of NPF, NOM, and BOPO, and the Intervening Variable is the assets of the parent bank. The analytical method used in this study is Mediation Variable Regression with the help of IBM SPSS Statistics 22 software. The results of this study indicate that partially NPF has a significant negative effect on UUS Asset Growth, namely the lower the NPF ratio, the better. The NOM has a significant negative effect on UUS Asset Growth, indicating that the ratio is not good, meaning that the profits obtained are still relatively small. Likewise, BOPO has a negative effect on UUS Asset Growth, the lower the ratio, the better. Meanwhile, parent bank assets have a positive effect on UUS asset growth. And simultaneously NPF, NOM, BOPO, and the assets of the parent bank have a positive effect on the growth of UUS assets. Partially, NPF also has a negative effect on the parent bank's assets, meaning that the NPF on the parent bank's assets is quite good. The NOM has a negative effect on the Parent Bank's assets, meaning that the ratio is not good because the lower the profit, the less profit. While the BOPO has a negative effect on the Parent Bank's assets, this indicates that the ratio is quite good. And NPF has a negative effect on UUS Asset Growth mediated by its Parent Assets. Meanwhile, NOM has a negative effect on UUS Asset Growth mediated by its Parent Assets. Likewise, BOPO has a negative effect on UUS Asset Growth mediated by its Parent Assets period 2015-2020.

References

Antonio, Muhammad Syafi’i. Bank Syariah Dari Teori ke Praktik. Jakarta: Gema Insani Press. 2001.
Azuar Juliandi, Irfan, Saprinal Manurung, Bambang Satriawan, Mengolah Data Penelitian Dengan SPSS. Medan: Lembaga Penelitian dan Penulisan Ilmiah Aqli. 2016.
Azuar Juliandi, Irfan, Saprinal Manurung. Metodologi Penelitian Bisnis Konsep dan Aplikasi. Medan: UMSU PRESS. 2014.
Ikit. Manajemen Dana Bank Syariah. Yogyakarta: Penerbit Gava Media. 2018.
Kasmir. Manajemen Perbankan. Jakarta: PT Raja Grafindo Persada. 2015.
Muhamad, Manajemen Dana Bank Syariah. cetakan ke-2. Jakarta: PT Raja Grafindo Persada. 2015.
Nainggolan, Basaria. Perbankan Syariah. Depok: PT Raja Grafindo Persada. 2016.
Purwanti, Sari. Kamus Perbankan. Bandung: Penerbit Nuansa Cendekia. 2015.
Syahrum dan Salim. Metodologi Penelitian Kuantitatif. Bandung: Ciptapustaka Media. 2014.
Wahyudiono,Bambang SE, MM, QIA. Mudah Membaca Laporan Keuangan. Jakarta: Raih Asa Sukses. 2014.
V.Wiratna, Sujarweni. Metodologi Penelitian Bisnis & Ekonomi. Yogyakarta: Pustakabarupress. 2015.
Diamantin Rohadatul Aisy dan Imron Mawardi, Faktor-Faktor Yang Mempengaruhi Pertumbuhan Aset Bank Syariah Di Indonesia Tahun 2006-2015, “Jurnal Ekonomi Syariah Teori dan Terapan” Volume 3 No.3 Maret (2016).
Diana Djuwita dan Assa Fio Muhammad, Pengaruh Total DPK, FDR, NPF, dan ROA terhadap TotaL Aset Bank Syariah di Indonesia, “Jurnal Ekonomi dan Perbankan Syariah” Volume 8 No.1 (2016).
Dwi Nur’aini Ihsan, Hubungan Ekspansi Jaringan Kantor dan Kinerja Keuangan Terhadap Pertumbuhan Aset Bank Syariah 2015-2019, “Jurnal Ilmu Akuntansi” Volume 12 No. 1 (2019).
Friskana Yundi, Nisa. Pengaruh Kinerja Keuangan Terhadap Return On Asset (ROA) Bank Syariah Di Indonesia Tahun 2010-2016, “, Jurnal Ekonomi dan Perbankan Syariah” Volume 10 No. 1 Tahun (2018).
Rahmawati, Herlina Dwi. Konsentrasi Pasar dan Pertumbuhan Aset Terhadap Kinerja Keuangan Perbankan Syariah, “Jurnal Ekonomi Syariah dan Filantropi Islam” Volume 2 No. 2 Desember (2018).
Trianto, Anton. Analisis Laporan Keuangan Sebagai Alat Untuk Menilai Kinerja Keuangan Perusahaan Pada PT.Bukit Asam (PERSERO) TBK Tanjung Enim, “Jurnal Ilmiah Global Masa Kini” Volume 8 No.03 Desember (2017).
Lastuti Abubakar dan Tri Handayani, Percepatan Pertumbuhan Perbankan Syariah Melalui Implementasi Tata Kelola Syariah, “Jurnal Law and Justice” Vol. 2 No. 2 Oktober (2017).
Muhammad Yusuf Wibisono dan Salamah Wahyuni. Pengaruh CAR, NPF, BOPO, FDR, Terhadap ROA yang dimediasi oleh NOM, “Jurnal Bisnis dan Manajemen” Volume 17 No. 1 (2017).
Farah Margaretha dan Letty, Faktor-faktor yang mempengaruhi kinerja keuangan Perbankan Indonesia, “Jurnal Manajemen Keuangan” Volume 6 No. 2 Mei (2017).
Sabri Nurdin dan Muhammad Suyudi. Pengaruh Intelectual Capital dan Islamicity Performance Index. terhadap kinerja keuangan perbankan syariah Indonesia, “Jurnal Akuntansi Muli Dimensi (JAMDI)” Volume 2, Nomor 2, Mei (2019).
Published
2022-12-12
How to Cite
Gusniawan, I., Parno, P., & Mainata, D. (2022). PENGARUH KINERJA KEUANGAN TERHADAP PERTUMBUHAN ASET UUS DENGAN ASET BANK INDUK SEBAGAI VARIABEL INTERVENING DI INDONESIA. Indonesian Scientific Journal of Islamic Finance, 1(1), 86-104. https://doi.org/10.21093/inasjif.v1i1.4546