WSEAS Transactions on Business and Economics

Print ISSN: 1109-9526
E-ISSN: 2224-2899

Volume 16, 2019

Notice: As of 2014 and for the forthcoming years, the publication frequency/periodicity of WSEAS Journals is adapted to the 'continuously updated' model. What this means is that instead of being separated into issues, new papers will be added on a continuous basis, allowing a more regular flow and shorter publication times. The papers will appear in reverse order, therefore the most recent one will be on top.

Volume 16, 2019

Capital Adequacy Ratio, Profit-Sharing and Return on Asset: Case Study of Indonesian Sharia Banks

AUTHORS: Sugeng Wahyudi, Silfani Permata Sari, Hersugondo Hersugondo, Udin Udin

Download as PDF

ABSTRACT: The main purpose of this case study is to examine the mechanism effect of capital adequacy ratio (CAR) and profit-sharing on return on asset (ROA). The data for the present study are collected from Indonesian sharia banks in the period of 2011 to 2015. The data is analyzed using content analysis and descriptive statistics. The empirical findings reveal that CAR and profit-sharing have a significant positive effect on ROA.

KEYWORDS: capital adequacy ratio, profit-sharing, return on asset


[1] Afifah, Ghina Zahra. 2014. Analisis FaktorFaktor yang Mempengaruhi Profitabilitas Bank Umum Syariah di Indonesia. Bogor : Institut Pertanian Bogor.

[2] Fahmi, Salahuddin. 2013. Pengaruh CAR, NPF, BOPO dan FDR Terhadap Profitabilitasb Bank Umum Syariah. Yogyakarta : Universitas Islam Negeri Sunan Kalijaga.

[3] Irmawati, Erlita Dhessy. 2014. Pengaruh FDR, Pembiayaan Jual Beli, Pembiayaan Bagi Hasil, Pembiayaan Sewa Menyewa, dan NPF Terhadap Profitabilitas.

[4] Khajar, I., Hersugondo, H., & Udin, U. (2018). Antecedents and Outcomes of Corporate Governance: Evidence from Indonesia. European Research Studies Journal, XXI(4), 480-492.

[5] Mawaddah, N. (2015). Faktor-Faktor yang Mempengaruhi Profitabilitas Bank Syariah.Ekonomi, 14(2)(September), 241– 256.

[6] Muhammad. 2005. “Manajemen Bank Syariah”. Yogyakarta : Unit Penerbit dan Percetakan (UUP) AMPYKPN.

[7] Oktaviyani, Rindang. 2016. Analisis Pengaruh Non Performinf Financing (NPF), Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR), dan Biayan Per Pendapatan Operasional (BOPO) Terhadap Kinerja Laba PT. Bank Syariah Mandiri. Yogyakarta : Universitas Islam Negeri Sunan Kalijaga.

[8] Ramadhan, Faniditya. 2015. Pengaruh Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR) dan Non Performing Financing (NPF) Terhadap Profitabilitas PT Bank Mega Syariah.

[9] Sabir, Muhammad, M. Ali, Abd. Hamid Habbe. 2012. The Influence of Ratio Financial Results For Bank of Islamic Banks and Conventional Banks in Indonesia. Jurnal Analisis. 1(1): 79-86.

[10] Suhendra, Cecep Yuda., dan Heraeni Tanuatmodjo. 2014. Pengaruh Pembiayaan Bagi Hasil Terhadap Profitabilitas Bank Syariah. Jakarta : Universitas Pendidikan Indonesia.

[11] Suryani. 2011. Analisis Pengaruh Financing to Deposit Ratio (FDR) terhadap Profitabilitas Perbankan Syariah di Indonesia. Jurnal Walisongo, 19(1), 47–74.

[12] Syariah, K. P., Syariah, F.2015. Pengaruh Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), dan Non Performing Financing (NPF) Terhadap Profitabilitas PT Bank Mega Syariah. UIN Hidayatullah.

[13] Wibowo, Edhi Satriyo. 2012. Analisis Pengaruh Suku Bunga, Inflasi, CAR, BOPO, NPF Terhadap Profitabilitas Bank Syariah. Semarang : Universitas Diponegoro.

[14] Yunanto, A., Daryono, Wahyudi, S., Ghozali, I., & Udin. (2017). The Value Relevance on Retail Trade Industry: Evidence from Southeast Asian Countries. International Journal of Civil Engineering and Technology, 8(12), 519-526.

WSEAS Transactions on Business and Economics, ISSN / E-ISSN: 1109-9526 / 2224-2899, Volume 16, 2019, Art. #16, pp. 138-144

Copyright Β© 2018 Author(s) retain the copyright of this article. This article is published under the terms of the Creative Commons Attribution License 4.0