PENGARUH NPF, CAR, DAN EVA TERHADAP PROFITABILITAS PERUSAHAAN PERBANKAN SYARIAH DI BEI

Abstract

This research is meant to find out the influence of Non Performing Financing, Capital Adequacy
Ratio, and Economic Value Added to the profitability of Syariah banking companies which are listed
in Indonesia Stock Exchange during the 2010 until 2014 periods. The population is 12 syariah
banking companies. The research type is the quantitative research which has been done by using
secondary data in the form of financial statement of the syariah banking companies. After the
purposive sampling has been carried out, 6 companies have been obtained as samples. The analysis
technique has been done by using classic assumption and multiple linear regressions analysis by using
SPSS 20.Based on the result of the research it has been found that Non Performing Financing variable
has significant influence to the profitability of the company and the t test shows that its significance
value is smaller than 0.05 which is 0.049. The Capital Adequacy Ratio variable has significant
influence to the profitability of the company in syariah banking companies; It has been proven by the t
test which shows the significance value which is smaller than 0.05 that is 0.046. Meanwhile, the
Economic Value Added variable does not have any influence to the profitability of the company and
the significance value which has been obtained by the t test is greater than 0.05 which is 0.587. The
Capital Adequacy Ratio variable has dominant influence to the profitability of the company; it has
been proven by the partial determination coefficient (R) which is greater than the NPF and EVA variable which is 38.1%. 2

Keywords: Non Performing Financing (NPF), Capital Adequacy Ratio (CAR), Economic Value Added
(EVA), Profitability.