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Pengaruh Sharia Compliance, Struktur Modal, dan Dana Pihak Ketiga terhadap Profitabilitas (Studi Empiris pada Bank Umum Syariah di Indonesia yang Terdaftar di Ojk 2016-2023) Yunita, Wanda; Badina, Tenny; Fatoni, Ahmad
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 3 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i3.22972

Abstract

This research aims to look at the variables Islamic Income Ratio, Profit Sharing Ratio, Zakat Performing Ratio, Capital Structure and Third Party Funds in influencing ROA Profitability. The population in this research is Sharia Commercial Bank companies registered with the OJK for the 2016-2023 period. The data used in this research is panel data from 9 selected companies, with a total sample of 72. The sampling technique uses purposive sampling. The analysis technique uses the panel data regression method which is processed using Eviews 12.0. The results of the research specifically show that the Zakat Performing Ratio and Capital Structure have a positive and significant influence on the profitability of Islamic commercial banks. Meanwhile, the Islamic income ratio, profit sharing ratio, voluntary disclosure and third party funds have no effect on the profitability of Islamic commercial banks. The research results simultaneously show that the variables Islamic income ratio, profit sharing ratio, zakat performing ratio, voluntary disclosure, capital structure and third party funds have an influence on the profitability of Islamic commercial banks. Keyword: Capital Structure, Islamic Income Ratio, Profit Sharing Ratio, Profitability, Third Party Funds, Voluntary Disclosure, Zakat Performing Ratio
Pengaruh Sharia Compliance, Struktur Modal, dan Dana Pihak Ketiga terhadap Profitabilitas (Studi Empiris pada Bank Umum Syariah di Indonesia yang Terdaftar di Ojk 2016-2023) Yunita, Wanda; Badina, Tenny; Fatoni, Ahmad
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 3 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i3.22972

Abstract

This research aims to look at the variables Islamic Income Ratio, Profit Sharing Ratio, Zakat Performing Ratio, Capital Structure and Third Party Funds in influencing ROA Profitability. The population in this research is Sharia Commercial Bank companies registered with the OJK for the 2016-2023 period. The data used in this research is panel data from 9 selected companies, with a total sample of 72. The sampling technique uses purposive sampling. The analysis technique uses the panel data regression method which is processed using Eviews 12.0. The results of the research specifically show that the Zakat Performing Ratio and Capital Structure have a positive and significant influence on the profitability of Islamic commercial banks. Meanwhile, the Islamic income ratio, profit sharing ratio, voluntary disclosure and third party funds have no effect on the profitability of Islamic commercial banks. The research results simultaneously show that the variables Islamic income ratio, profit sharing ratio, zakat performing ratio, voluntary disclosure, capital structure and third party funds have an influence on the profitability of Islamic commercial banks. Keyword: Capital Structure, Islamic Income Ratio, Profit Sharing Ratio, Profitability, Third Party Funds, Voluntary Disclosure, Zakat Performing Ratio
Pengaruh Kualitas Penerapan GCG (Good Corporate Governance) dan Struktur Modal Terhadap Kinerja Keuangan Perbankan Syariah Periode 2016-2020 Yunita, Wanda; Fatoni, Ahmad
Risalah Iqtishadiyah Vol 4 No 1 (2025): January - June 2025
Publisher : Risalah Iqtisadiyah: Journal of Sharia Economics, Sharia Economics Study Program, STEI Ar Risalah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59107/ri.v4i1.38

Abstract

This study is based on previous research and phenomena that still show gaps and inconsistencies, making further investigation necessary to provide novelty. The focus of this research is to analyze how Good Corporate Governance (GCG) through the audit committee, board of commissioners, managerial ownership, and capital structure affects the sharia-based financial performance of banks in Indonesia during 2016–2020. GCG mechanisms such as the audit committee and board of commissioners play a vital role in supervising financial statement preparation, decision-making, and evaluation, which directly influence company performance. Meanwhile, capital structure represents the balance between debt and equity as sources of funding for operational activities. This study uses secondary data obtained from annual reports of Islamic commercial banks listed on the Indonesia Stock Exchange (IDX) and the Sharia Banking Statistics (SPS) published by the Financial Services Authority (OJK). The analysis method applied is multiple linear regression, supported by classical assumption tests to ensure validity and reliability of results. The research sample was selected using purposive sampling to represent relevant criteria. Data processing was conducted using EViews version 12 software to obtain accurate and comprehensive findings.