Pengaruh Debt Financing Dan Equity Financing Terhadap Profit Expense Ratio Pada Pt Bank Syariah Indonesia Tbk Periode 2016-2021

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh debt financing dan equity financing terhadap profit expense ratio pada PT Bank Syariah Indonesia Tbk Periode 2016-2021. Populasi dalam penelitian ini ialah data laporan keuangan Bank Umum Syariah (BUS) yang telah dipublikasikan Otoritas Jasa Keuangan (OJK). Sampel dalam penelitian ini adalah data debt financing, equity financing dan profit expense ratio dari laporan triwulan Bank Umum Syariah (BUS) selama 5 tahun dari Maret, Juni, September dan Desember 2016-2020. Metode analisis yang digunakan adalah analisis kuantitatif. Hasil uji hipotesis yang dihasilkan menunjukkan bahwa debt financing dan equity financing berpengaruh signifikan terhadap profit expense ratio Bank Syariah Indonesia Tbk. Hasil hipotesis Uji t menyatakan bahwa nilai debt financing 𝑡ℎ𝑖𝑡𝑢𝑛𝑔 4,871 > 𝑡𝑡𝑎𝑏𝑒𝑙 2,079 (data 𝑡𝑡𝑎𝑏𝑒𝑙 terlampir) dengan debt financing sig 0,000 < 0,05 menunjukkan Ha diterima dan Ho ditolak, nilai equity financing 𝑡ℎ𝑖𝑡𝑢𝑛𝑔 6,530 > 𝑡𝑡𝑎𝑏𝑒𝑙 2,079 (data 𝑡𝑡𝑎𝑏𝑒𝑙 terlampir) dengan equity financing sig 0,000 < 0,05 menunjukkan Ha diterima dan Ho ditolak, dapat disimpulkan debt financing (X1), equity financing (X2) berpengaruh dan signifikan secara parsial berpengaruh terhadap profit expense ratio (Y) This research was conducted to determine the effect of debt financing and equity financing on the profit expense ratio at PT Bank Syariah Indonesia Tbk for the 2016-2021 period. The population in this study is the financial report data of Islamic Commercial Banks (BUS) which have been published by the Financial Services Authority (OJK). The sample in this study is data on debt financing, equity financing and profit expense ratio from quarterly reports of Islamic Commercial Banks (BUS) for 5 years from March, June, September and December 2016-2020. The analytical method used is quantitative analysis. The resulting hypothesis test results show that debt financing and equity financing have a significant effect on the profit expense ratio of Bank Syariah Indonesia Tbk. The results of the t test hypothesis states that the value of debt financing t_(count) 4.871 > t_(table)2.079 (data t_table attached) with debt financing sig 0.000 <0.05 indicates Ha is accepted and Ho is rejected, the value of equity financing t_(count) is 6.530 > t_(table )2.079 (data t_table attached) with equity financing sig 0.000 <0.05 indicating that Ha is accepted and Ho is rejected. It can be concluded that debt financing (X1), equity financing (X2) has a significant and partially significant effect on the profit expense ratio ( Y)