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Kurnia Kurnia
Fakultas Ekonomi dan Bisnis Universitas Telkom, Indonesia

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Kecukupan Modal, Pembiayaan Bermasalah, Bagi Hasil, Modal Intelektual dan Profitabilitas Bank Syariah di Indonesia Kurnia Kurnia; Wahdan Arum Inawati; S. Ja’far Husnaini
E-Jurnal Akuntansi Vol 32 No 9 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i09.p19

Abstract

This study examines the effect of capital adequacy ratios, non-performing financing, profit-sharing financing and intellectual capital on profitability. This study uses quantitative methods with a sample of ten Islamic Commercial Banks registered with the Financial Services Authority for the period 2014-2019. Based on research data, panel data regression analysis was used to determine the relationship between research variables. Processing data using Software Eviews. The study found that only non-performing financing variables had an effect on profitability. Researchers provide recommendations to Islamic banks to be able to rearrange their capital in order to reduce the risk of non-performing financing. Keywords: Capital Adequacy Ratio (CAR), Intellectual Capital, Non-Performing Financing (NPF), Profitability and Profit Share Financing.