JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Vol 7 No 1 (2016): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi

FAKTOR-FAKTOR YANG MEMPENGARUHI VOLUME DAN PORSI PEMBIAYAAN BERBASIS BAGI HASIL PADA PERBANKAN SYARIAH DI INDONESIA

Furqaini, Nisa (Unknown)
Yaya, Rizal (Unknown)



Article Info

Publish Date
15 Feb 2016

Abstract

This study aimed to determine the effect of third-party funds (Dana Pihak Ketiga/DPK), the level of profit sharing, non-performing financing (NPF), and the capital adequacy ratio (CAR) to the financing volume and financing portion based on profit sharing  on Islamic banking in Indonesia. The samples used were 10 Islamic Banks for period September 2011 to December 2014. Using multiple linear regression analysis, results obtained third party funds, the level of profit sharing; non-performing financing and capital adequacy ratio significantly influence the financing volume and financing portion on profit sharing. The partial test result show that capital adequacy ratio have positive and significant impact to the financing volume and financing portion. On the other hand third party funds only positively influence on the financing  volume; non-performing financing negatively affect the financing volume and  the financing portion on profit sharing; the level of profit sharing did not affect the financing volume and financing portion on profit sharing.

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Journal Info

Abbrev

jrak

Publisher

Subject

Economics, Econometrics & Finance

Description

JRAK is a peer review journal published twice a year (February and Augst) by Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Islamic University of 45 (UNISMA). JRAK addresses the broad area of Financial Accounting, Public Accounting, Syariah Accounting, computerization accounting and Tax ...