Analisis Pengaruh Islamicity Performance Index Terhadap Profitabilitas Bank Umum Syariah di Indonesia Tahun 2014-2018

Abstract

This study aims to determine the effect of the Islamicity Performance Index on the Profitability
of Islamic Commercial Banks in Indonesia in 2014-2018. Research variables consist of Return On
Asset (ROA), Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), and Islamic Income Ratio
vs Non-Islamic Income Ratio (IsIR). The population of this research is all Islamic commercial banks
in Indonesia. This research uses the purposive sampling method. The sample used in this study were
9 Islamic Commercial Banks that meet the required criteria. The analysis method used is multiple
regression. The results of this study indicate that according to the T-test (partially) the results are the
PSR variable has a positive effect, the ZPR variable has a positive effect and the IsIR variable has
no and insignificant effect on the Return On Asset (ROA) of Islamic Commercial Banks. So it can be
concluded from the three variables tested, the PSR variable and the ZPR variable are variables that
have a positive effect in this study. Meanwhile, according to the F test (simultaneously), the results are
the variable Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), and Islamic Income Ratio vs
Non-Islamic Income Ratio (IsIR) have a joint effect on Return On Assets (ROA). ) Sharia Commercial
Bank.