Research Article
Influence of Islamicity Performance Index, Islamic Social Reporting, Third Party Funds, operating Expenses and Operating Income (Bopo) on Financial Performance (Empirical Study on Islamic Commercial Banks in 2011-2019)
@INPROCEEDINGS{10.4108/eai.10-8-2022.2320918, author={Suryo Budi Santoso and Dwi Yuliana Rahayu and McDoland Baluti}, title={Influence of Islamicity Performance Index, Islamic Social Reporting, Third Party Funds, operating Expenses and Operating Income (Bopo) on Financial Performance (Empirical Study on Islamic Commercial Banks in 2011-2019)}, proceedings={Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia}, publisher={EAI}, proceedings_a={ICBAE}, year={2022}, month={8}, keywords={islamicity performance index islamic social reporting dpk bopo financial performance}, doi={10.4108/eai.10-8-2022.2320918} }- Suryo Budi Santoso
Dwi Yuliana Rahayu
McDoland Baluti
Year: 2022
Influence of Islamicity Performance Index, Islamic Social Reporting, Third Party Funds, operating Expenses and Operating Income (Bopo) on Financial Performance (Empirical Study on Islamic Commercial Banks in 2011-2019)
ICBAE
EAI
DOI: 10.4108/eai.10-8-2022.2320918
Abstract
The aim of this research was to examine the effect of Islamicity performance index, Islamic social reporting, Third-Party Funds (DPK), Operational expenses and operating income (BOPO), on financial performance which is proxied by Return on Asset (ROA) in Islamic commercial bank registered by Authority for the periods on 2011-2019. Population in this research were 14 Islamic commercial banks and the samples were 7 banks, obtained by nonprobability sampling with purposive sampling techniques, so the amount of data in this research were 63 data. The analysis techniques used were descriptive statistical analysis, classical assumptions, multiple linear regression analysis. Based on the analysis found that Third-Party Funds (DPK) has no effect on the financial performance, Operational expenses and operating income (BOPO) has a significant negative effect on the financial performance, Islamicity performance index which is proxied by profit sharing ratio has a significant negative effect on the financial performance, Islamicity performance index has a significant positive effect on the financial performance and Islamic social reporting has no effect on financial performance.