PENGARUH PEMBIAYAAN DAN BIAYA PENDAPATAN OPERASIONAL TERHADAP PROFITABILITAS PADA BANK PANIN DUBAI SYARIAH

Rintan Marisa Anggraini; Novegya Ratih Primandari; Andri Irawan

Rintan Marisa Anggraini Program Studi Ekonomi Pembangunan Universitas Baturaja
Novegya Ratih Primandari Program Studi Ekonomi Pembangunan Universitas Baturaja
Andri Irawan Program Studi Ekonomi Pembangunan Universitas Baturaja

Keywords: Non-Performing Financing, Operational Revenue Costs, Return On Assets

Abstract

The aim of this study was to determine the influence of Financing and Operational Revenue Costs on Profitability at Bank Panin Dubai Syariah. The method used was a quantitative method with multiple linear regression analysis tools. This study used secondary data obtained from the financial statements of Bank Panin Dubai Syariah and the Financial Services Authority (OJK), with time series data over 16 years. The data processing was conducted with the help of the SPSS program.

Based on the research results, it was explained that Non-Performing Financing (X1) and Operational Revenue Costs (X2) had a significant influence on Profitability (Y) at Bank Panin Dubai Syariah simultaneously. However, partially, the Non-Performing Financing variable (X1) had a negative and significant influence on Profitability at Bank Panin Dubai Syariah, and the Operational Revenue Costs variable (X2) had a negative and significant influence on Profitability at Bank Panin Dubai Syariah. The value of the coefficient of determination (R Square) was 0.937, indicating that the influence of Non- Performing Financing and Operational Revenue Costs (X) together explained 93.7% of the variation in Profitability (Y), measured by Return on Assets, at Bank Panin Dubai Syariah for the period 2008-2023. The remaining 6.3% was influenced by other variables not studied, such as the Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), and Third-Party Funds (DPK).