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Abstrak (Bhs. Indonesia)

Penelitian yang berjudul “Analisis Pengaruh Pembiayaan, Efisiensi Operasional dan Tingkat Resiko Pembiayaan Terhadap Profitabilitas pada Bank Umum Syariah di Indonesia (Periode 2010 – 2012)” bertujuan untuk mengetahui dan menganalisis pengaruh pembiayaan jual beli, pembiayaan bagi hasil, capital adequacy ratio (CAR), financing to debt ratio (FDR), rasio efisiensi operasional (REO), proporsi dana pihak ketiga (PDPK), dan non performing financing (NPF) terhadap return on asset (ROA).

Sampel penelitian menggunakan metode purposive sampling dengan kriteria bank umum syariah menerbitkan laporan keuangan tahunan pada periode tahun 2010-2012 secara konsisten dan telah dipublikasikan di Bank Indonesia atau pada website masing-masing bank syariah tersebut. Metode analisis yang digunakan adalah analisis regresi berganda dan uji asumsi klasik, sedangkan untuk menguji tingkat signifikansi digunakan uji secara simultan (uji F) dan secara parsial (uji t).

Berdasarkan hasil analisis diketahui dan disimpulkan bahwa pengujian secara simultan menunjukkan bahwa variabel pembiayaan jual beli, pembiayaan bagi hasil, capital adequacy ratio (CAR), financing to debt ratio (FDR), rasio efisiensi operasional (REO), proporsi dana pihak ketiga (PDPK), dan non performing financing (NPF)  secara bersama-sama berpengaruh positif dan signifikan terhadap profitabilitas (ROA). Untuk pengujian secara parsial menunjukkan bahwa variabel pembiayaan jual beli, capital adequacy ratio (CAR), financing to debt ratio (FDR) berpengaruh positif dan signifikan terhadap return on asset (ROA), pembiayaan bagi hasil dan rasio efisiensi operasional (REO) berpengaruh negatif dan signifikan terhadap return on asset (ROA), sedangkan proporsi dana pihak ketiga (PDPK) dan non performing financing (NPF) tidak berpengaruh signifikan terhadap return on asset (ROA).

Implikasi dalam penelitian ini adalah pihak manajemen bank umum syariah di Indonesia perlu memperhatikan berbagai kebijakan yang berkaitan dengan pembiayaan jual beli, pembiayaan bagi hasil, capital adequacy ratio (CAR), financing to debt ratio (FDR), rasio efisiensi operasional (REO), proporsi dana pihak ketiga (PDPK), dan non performing financing (NPF).

Abtrak (Bhs. Inggris)

This research entitled “The Effect Analysis of Financing, Operational Efficiency, and Level of Risk Financing on Profitability at Islamic Commercial Bank in Indonesia (Period 2010-2012)” purpose to find out and to analyze the effect trading based financing, profit and loss sharing based financing, capital adequacy ratio (CAR), financing to deposit ratio (FDR), operational efficiency ratio (REO), proportion of third party funds, and non performing financing (NPF) on retutn on asset (ROA).
The sample of this study used purposive sampling with certain criteria, islamic commercial bank published their financial statements period 2010-2012 consistenly at Indonesia Bank or each company’s website. To prove the hypothesis of this research is applied multiple linier regression model with classic assumption. Then to examine the significant was used simultaneous (F test) and partial (t test).
The simultaneous test showed that of trading based financing, profit and loss sharing based financing, capital adequacy ratio (CAR), financing to deposit ratio (FDR), operational efficiency ratio (REO), proportion of third party funds, and non performing financing (NPF) had positive and significant effect on return on asset (ROA). And t test showed that trading based financing, capital adequacy ratio (CAR), financing to deposit ratio (FDR) had positive and significant effect on return on asset (ROA), profit and loss sharing based financing and operational efficiency ratio had negative and significant effect on return on asset (ROA), but proportion of third party funds and non performing financing had  no significant effect on return on asset (ROA).
Implications of this study is bank management should consider the value of trading based financing, profit and loss sharing based financing, capital adequacy ratio (CAR), financing to deposit ratio (FDR), operational efficiency ratio, proportion of third party funds, and non performing financing (NPF) to make  policies and establish profitability.

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