Open AccessPENGARUH RASIO PROFITABILITAS DALAM MENILAI KINERJA KEUANGAN PADA PT BANK BRI SYARIAH Tbk TAHUN 2014-2018
Author(s) -
Malahayatie Malahayatie,
Siti Nurhaliza
Publication year - 2020
Publication title -
jurnal ekonomi syariah, akuntansi, dan perbankan (jeskape)/jeskape (jurnal ekonomi syariah, akuntansi, dan perbankan)
Language(s) - English
Resource type - Journals
eISSN - 2714-8793
pISSN - 2615-8469
DOI - 10.52490/jeskape.v4i2.798
Subject(s) - profit margin , return on assets , net profit , gross margin , gross profit , net interest margin , operating margin , net income , profit (economics) , earnings before interest and taxes , business , financial system , mathematics , econometrics , economics , actuarial science , accounting , finance , profitability index , microeconomics
This study aims to determine how much influence the Gross Profit Margin, Net Profit Margin and Return On Assets on Financial Performance at PT. BRI SyariahTbk in 2014-2018. The data used in this study are secondary data for the period 2014-2018. Data analysis method used in this study is multiple linear regression method. The results showed that partially it can be concluded that Gross Profit Margin has a t-count of 550.7386 which is greater than the t-table of 6.31 (550.7386> 6.31), meaning that Gross Profit Margin has a positive and significant effect on BRI Syariah Bank Financial Performance in Indonesia, partially Net Profit Margin has a t-count value of 144.6863 greater than t-table that is 6.31 (144.6863> 6.31), meaning that Net Profit Margin has a positive and significant effect on the Financial Performance of BRI Syariah Banks in Indonesia, and Return on Assets has a t-count of 423.9126 which is greater than ttable which is equal to 6.31 (423.9126> 6.31), meaning that Return On Assets has a positive and significant effect on the Financial Performance of BRI Syariah Banks in Indonesia. The results of tests carried out simultaneously or together it can be seen that the F-count value is greater than the F-table that is equal to (319218.3> 216), meaning that Gross Profit margin, Net profit Margin and Return On Assets together have a positive and significant effect on performance Bank BRI Syariah Finance in Indonesia.
Keywords: Gross Profit Margin, Net Profit Margin, Return on Assets, Financial Performance
Abstrak
Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Gross Profit Margin, Net Profit Margin dan Return On Assets terhadap Kinerja Keuangan pada PT. BRI SyariahTbk tahun 2014-2018. Data yang digunakan dalam penelitian ini adalah data sekunder periode 2014-2018. Metode analisis data yang digunakan dalam penelitian ini adalah metode regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial dapat disimpulkan bahwa Gross Profit Margin memiliki t-hitung 550,7386 lebih besar dari t-tabel 6,31 (550,7386> 6,31), artinya Gross Profit Margin berpengaruh positif dan signifikan terhadap Kinerja Keuangan Bank BRI Syariah Indonesia, secara parsial Net Profit Margin memiliki nilai t-hitung 144.6863 lebih besar dari t-tabel yaitu 6.31 (144.6863> 6.31), artinya Net Profit Margin berpengaruh positif dan signifikan terhadap Kinerja Keuangan Bank BRI Syariah di Indonesia, dan Return on Asset memiliki thitung 423.9126 lebih besar dari t-tabel yaitu sebesar 6.31 (423.9126> 6.31), artinya Return On Assets berpengaruh positif dan signifikan terhadap kinerja keuangan Bank BRI Syariah di Indonesia. Hasil pengujian yang dilakukan secara simultan atau bersama-sama dapat diketahui bahwa nilai Fhitung lebih besar dari Ftabel yaitu sebesar (319218,3> 216), artinya Gross Profit Margin, Net Profit Margin dan Return On Assets secara bersama-sama mempunyai pengaruh positif dan berpengaruh signifikan terhadap kinerja Bank BRI Syariah Finance di Indonesia.
Kata kunci: Gross Profit Margin, Net Profit Margin, Return on Assets, Kinerja Keuangan.