Seppi Mustion
UIN Imam Bonjol Padang

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The Influence of Islamicity Performance Index and Non Performing Financing on Return on Asset of Indonesian Sharia Commercial Bank Seppi Mustion; Ahmad Wira; Aidil Novia
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 4 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i4.21244

Abstract

This research aims to analyze the ability of the Islamicity Performance Index to mediate NPF on profitability in Islamic banks in Indonesia for the 2017-2021 period. This research uses a type of research using a quantitative approach. The population of this research is all sharia commercial banks in Indonesia with a sample size of 9 banks. Sampling was carried out using a purposive sampling method. Data collection uses secondary data, namely documentation techniques by taking the annual reports of each Islamic commercial bank in Indonesia. The data analysis technique uses multiple linear regression analysis. The results of this research show that non-performing financing has a negative influence on ROA and the profit sharing ratio has a positive influence on Return on Assets and the Islamic Income Ratio has a positive influence on Return on Assets and the Islamic Investment Ratio has a positive influence on Return on Assets. Furthermore. Keywords: Islamicity Performance Index, NPF, ROA Penelitian ini bertujuan untuk menganalisis Kesanggupan Islamicity Performance Index memediasi NPF Terhadap ROA pada bank syariah di Indonesia periode 2017-2021. Penelitian ini menggunakan jenis penelitian memakai pendekatan kuantitatif. Populasi penelitian ini adalah semua bank umum syariah di Indonesia dengan jumlah sampel sebanyak 9 bank. Penarikan sampel dilakukan dengan metode purposive sampling. Pengumpulan data menggunakan data sekunder yaitu dengan teknik dokumentasi dengan mengambil pada annual report masing-masing bank umum syariah di Indonesia. Teknik analisis data menggunakan analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa non performing financing terhadap ROA Berpengaruh negatif dan profit sharing ratio Berpengaruh Positif Terhadap Return On Asset dan Islamic Income Ratio Berpengaruh Positif Terhadap Return On Asset serta Islamic Investment Ratio Berpengaruh Positif Terhadap Return On Asset selanjutnya Kata Kunci :Islamicity Performance Index, NPF , ROA
ISLAMIC CORPORATE GOVERNANCE AND ISLAMICITY PERFORMANCE INDEX ON FRAUD IN SHARIA COMMERCIAL BANKS Seppi Mustion; Davy Hendri; Wushi Adilla Arsy
Al Fiddhoh: Journal of Banking, Insurance, and Finance Vol. 5 No. 1 (2024): Al Fiddhoh: Journal of Banking, Insurance, and Finance
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/fdh.v5i1.3511

Abstract

This study aims to impact Islamic corporate governance and fraud in Islamic banks. The Effect of Islamic Corporate Governance on Fraud in Islamic Commercial Banks. And Effect of Islamicity Performance Index on Fraud in Islamic Commercial Banks. This study uses quantitative methods and panel data on Islamic corporate governance variables. Islamicity Performance Index, and ICG and IPI Interaction. The results of this study The effect of positive ICG on fraud Regression Test Results The ICG variable has a coefficient of 4,377,977 and a probability of 0.015, more excellent than 0.05 based on the test. The ICG variable statistically means that the higher the ICG score, the more fraud cases increase, which results in a positive IPI influence on fraud. The results of the Regression Test Variable X1 has a coefficient of 3.536459 and a probability of 0.043, which is less than 0.05, while the variable X2 has a coefficient of -6.62755 and a probability of 0.003 is less than 0.05, which means that isn't it according to theory? If ICG and IPI increase, fraud will decrease, and Interaction Results in This Research Produce a new Variable. Regression Test Results Variable X1 has a coefficient of 17.47975 and a Probability of 0.007, which is less than 0.05, and Variable X2 has a coefficient of 4.735987 and a Probability of 0.406, which is more significant than 0.05 can be interpreted in the same direction and the Interaction Between X1, X2 ICG and IPI can be said to be Perfect that ICG Initially positive, from the ICG results, IPI becomes negative. Significantly, the higher the IPI score. An increase in ICG will reduce fraud cases.