JURNAL INTERNATIONAL BEREPUTASI: VALUATION OF EFFICIENCY VALUE AND ITS IMPLICATIONS ON RETURN ON ASSETS OF SHARIA COMMERCIAL BANKS IN INDONESIA

Santoso, Bambang and Luqman Hakim, Luqman and Yuli Zain, Yuli Zain (2023) JURNAL INTERNATIONAL BEREPUTASI: VALUATION OF EFFICIENCY VALUE AND ITS IMPLICATIONS ON RETURN ON ASSETS OF SHARIA COMMERCIAL BANKS IN INDONESIA. Seybold Report, 18 (9). pp. 778-798. ISSN 1533-9211

Text SCO.3-ARTIKEL_Jurnal Terbaru LH_2023 (P.2d3) - SeyBold Report Agustus 2023.pdf Download (1MB)

Abstract

The purpose of this research is to determine and analyze the value of efficiency and its implications on the return on assets of Islamic Commercial Banks in Indonesia. This research method uses quantitative data from Islamic banking financial reports that have been audited on the IDX during the 2015-2021 period. The data analysis technique used is multiple linear regression analysis of panel data using Eviews 12 software. The regression model estimation technique uses panel data through the CEM, FEM, and REM approaches. FEM specification model are the best models. Findings: Partial results show the first equation; BOPO has no significant negative effect, NPF has a significant positive effect. FDR, ICG, and Inflation have a significant negative effect, CAR and OC have a significant positive effect on efficiency values. Taken together CAR, BOPO, NPF, FDR, ICG, OC, and Inflation variables have a significant positive effect on Efficiency Values. Adjusted R2 on first equations 77.7%. The second equations; CAR and NPF have no significant positive effect, BOPO and ICG have a significant positive effect, FDR has no significant negative effect, OC, Inflation, and NEF have a significant negative effect on ROA. CAR, BOPO, NPF, FDR, ICG, OC, and Inflation variables have a significant positive effect on ROA. Adjusted R-squared is 92.3%, while the remaining 7.7% is influenced by other variables outside this research. Keywords: Return on Assets, Efficiency Value, Sharia Commercial Banks.

Item Type:	Article
Subjects:	H Social Sciences > HG Finance
Depositing User:	Luqman Hakim
Date Deposited:	18 Feb 2024 06:35
Last Modified:	18 Feb 2024 06:35
URI:	http://repository.upi-yai.ac.id/id/eprint/10278

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