Pengaruh Tingkat Kesehatan Bank, Dana Syirkah Temporer, dan Likuiditas terhadap Profitabilitas Perbankan Syariah di Indonesia

Abstract

This study aims to examine the effect of bank health level, temporary syirkah funds, and liquidity on the profitability of companies in the Islamic banking sector in Indonesia. This research adopts an associative quantitative approach, utilizing secondary data obtained from financial statements and annual reports published on the Indonesia Stock Exchange website (www.idx.co.id) and the official websites of the respective companies. The population of this study comprises all Islamic banking sector companies in Indonesia, totaling 14 companies. Based on the sampling criteria, 12 companies were selected as the final sample. The data were analyzed using panel data multiple linear regression with a Fixed Effect Model (FEM) approach. The findings reveal that, partially, the bank health level has a negative and significant effect on profitability, temporary syirkah funds have a positive and significant effect on profitability, and liquidity has a negative but not significant effect on profitability. Simultaneously, bank health level, temporary syirkah funds, and liquidity have a significant effect on the profitability of Islamic banking companies in Indonesia.