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All Journal Gadjah Mada International Journal of Business Jurnal Akuntansi dan Keuangan Islam (JAKIs)
Tettet Fitrijanti
Universitas Padjadjaran, Bandung
Religion Economics, Econometrics & Finance Social Sciences

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Analysis of The Influence of Liquidity, Credit and Operational Risk, in Indonesian Islamic Bank’s Financing for The Period 2007-2013 Ousmane Diallo; Tettet Fitrijanti; Nanny Dewi Tanzil
Gadjah Mada International Journal of Business Vol 17, No 3 (2015): September-December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (220.999 KB) | DOI: 10.22146/gamaijb.8402

Abstract

The purpose of this paper is to analyze the influence of credit, liquidity and operational risks in six Indonesian’s islamic banking financing products namely mudharabah, musyarakah, murabahah, istishna, ijarah and qardh, in order to try to discover whether or not Indonesian islamic banking is based on the “risk-sharing” system. This paper relies on a fixed effect model test based on the panel data analysis method, focusing on the period from 2007 to 2013. The research is an exploratory and descriptive study of all the Indonesian islamic banks that were operating in 2013. The results of this study show that the Islamic banking system in Indonesia truly has banking products based on “risk-sharing.” We found out that credit, operational and liquidity risks as a whole, have significant influence on mudarabah, musyarakah, murabahah, istishna, ijarah and qardh based financing. There is a correlation between the credit risk and mudarabah based financing, and no causal relationship between the credit risk and musharaka, murabahah, ijarah, istishna and qardh based financing. There is also correlation between the operational risk and mudarabah and murabahah based financing, and no causal relationship between the operational risk and musharaka, istishna, ijarah and qardh based financing. There is correlation between the liquidity risk and istishna based financing, and no causal relationship between the liquidity risk and musharaka, mudarabah, murabahah, ijarah and qardh based financing. A major implication of this study is the fact that there is no causal relationship between the credit risk and musharakah based financing, which is the mode of financing where the islamic bank shares the risk with its clients, but there is an influence of credit risk toward mudarabah mode financing, a financing mode where the Islamic bank bears all the risk. These findings can lead us to conclude that the Indonesian Islamic banking sector is based on the “risk sharing” system.
Bagaimana Deposit Structure dan Ownership Concentration Memengaruhi Pengungkapan Islamic Corporate Governance? Hasna Katsurayya; Tettet Fitrijanti; Fury Khristianty Fiitriyah
Jurnal Akuntansi dan Keuangan Islam Vol 8, No 1, April (2020)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v8i1.109

Abstract

This study aims to determine the effect of Deposit Structure and Ownership Structure on the disclosure of Islamic Corporate Governance (ICG). Deposit Structure is proxied by the percentage of the Profit Sharing Investment Account (PSIA) to assets, while Ownership Structure used in this study is Blockholder Ownership and Managerial Ownership. The research uses descriptive and verification method with quantitative analysis approach. The population of this research is Islamic banks in Indonesia and Malaysia with a sample of 22 Islamic banks between the period of 2013 and 2017. The analytical tool employed is the classic assumption test and panel data regression analysis to test the hypothesis through t test and F. The results shows that simultaneous Profit Sharing Investment Account, Blockholder Ownership, and Managerial Ownership has significant effect on the disclosure of ICG. Partially, Profit Sharing Investment Account indicates significant positive effect on the disclosure of ICG, Blockholder Ownership shows significant positive effect on the disclosure of ICG, while the Managerial Ownership does not affect the disclosure of ICG. Penelitian ini bertujuan untuk mengetahui pengaruh Deposit Structure dan Ownership Structure terhadap pengungkapan Islamic Corporate Governance (ICG). Deposit Structure diproksikan dengan persentase Profit Sharing Investment Account (PSIA) terhadap aset, adapun Ownership Structure yang digunakan dalam penelitian ini adalah Blockholder Ownership dan Kepemilikan Manajerial. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif dengan pendekatan analisis kuantitatif. Populasi dari penelitian ini adalah perbankan syariah di Indonesia dan Malaysia. Sampel sebanyak 22 bank syariah selama periode 2013-2017. Alat analisis yang digunakan adalah uji asumsi klasik, analisis regresi data panel dengan uji hipotesis uji t dan uji F. Hasil penelitian menunjukkan bahwa secara simultan Profit Sharing Investment Account, Blockholder Ownership dan Kepemilikan Manajerial berpengaruh signifikan terhadap pengungkapan ICG. Secara parsial Profit Sharing Investment Account berpengaruh positif signifikan terhadap pengungkapan ICG, Blockholder Ownership berpengaruh positif signifikan terhadap pengungkapan ICG, sedangkan Kepemilikan Manajerial tidak berpengaruh terhadap pengungkapan ICG.
Co-Authors Fury Khristianty Fiitriyah Hasna Katsurayya Nanny Dewi Tanzil Ousmane Diallo