Pengaruh Capital Adequacy Ratio dan Non Performing Finance terhadap Profitabilitas Bank Syariah

Capital Adequacy Ratio mengalami penurunan namun Return on Assets naik. Sedangkan Non Performing Financing mengalami peningkatan namun Return on Assets naik juga hal ini dikarenakan adanya pembiayaan yang terhambat atau pembiayaan macet yang meningkat. Penelitian ini bertujuan untuk membuktikan secara empiris mengenai pengaruh Capital Adequacy Ratio dan Non Performing Financing terhadap Return on Assets. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif dengan menggunakan laporan keuangan tahunan berupa neraca dan laba rugi pada PT Bank Umum Syariah periode 2008-2012. Hasil analisis menunjukkan bahwa Capital Adequacy Ratio berpengaruh signifikan dan memiliki hubungan positif terhadap Return on Assets. Non Performing Financing berpengaruh signifikan dan memiliki hubungan negatif terhadap Return on Assets. Sedangkan, secara bersama-sama Financing to Deposits Ratio dan Non Performing Financing berpengaruh signifikan dan memiliki hubungan positif terhadap Return on Assets.

Capital Adequacy Ratio has decreased but the return on assets rose this is due to an increase in profitability of banks that do not follow the increase in fund raising. While the Non Performing Financing has increased, the return on assets rose also this is because at the same time experiencing the impact of the financing banks are blocked or jammed financing increased. This study aims to prove empirically the effect of Capital Adequacy Ratio and Non Performing Financing on Return on Assets. The method used in this research is descriptive and verification method using the annual financial statements such as balance sheets and profit and loss at Islamics Bank period 2008-2012. Hypothesis testing is performed by multiple linear regression analysis and the classical assumption which include normality test, multicollinearity, heteroskedasitisitas test, and test autokolerasi. The analysis process using the software SPSS 20.0 for windows. The analysis showed that the Capital Adequacy Ratio significant influence and positively related to return on assets. Non Performing Financing significant effect and negatively related to return on assets. Meanwhile, together Capital Adequacy Ratioand Non Performing Financing significant influence and positively related to return on assets.