Jurnal Riset Akuntansi dan Bisnis
Vol 20, No 1 (2020): MARET

PENGARUH DANA PIHAK KETIGA, MODAL SENDIRI DAN NON PERFORMING FINANCING TERHADAP JUMLAH PEMBIAYAAN BAGI HASIL PADA BANK UMUM SYARIAH INDONESIA

Nurwani Nurwani (Universitas Islam Negeri Sumatera Utara)



Article Info

Publish Date
29 Mar 2020

Abstract

Tujuan dari penelitian ini adalah pertama untuk menguji pengaruh dana pihak ketiga, modal sendiri dan non performing financing terhadap jumlah pembiayaan bagi hasil secara parsial. Kedua untuk menguji pengaruh dana pihak ketiga, modal sendiri dan non performing financing terhadap jumlah pembiayaan bagi hasil secara simultan. Populasi penelitian ini adalah 14 bank umum syariah periode 2015-2018 dan 11 perusahaan yang digunakan sebagai sampel, diambil dengan menggunakan teknik purposive sampling. Data diolah dengan menggunakan analisis regresi linier berganda. Hasil yang diperoleh bahwa pertama, dana pihak ketiga dan modal sendiri mempunyai pengaruh signifikan terhadap jumlah pembiayaan bagi hasil sedangkan non performing financing mempunyai pengaruh yang tidak signifikan terhadap jumlah pembiayaan bagi hasil secara parsial. Kedua bahwa, dana pihak ketiga, modal sendiri dan non performing financing berpengaruh signifikan terhadap jumlah pembiayaan bagi hasil secara simultan.The purpose of this research was first to test the effect of third party funds, own capital and non performing financing on amount of profit sharing financing partially. The second to test the effect of third party funds, own capital and non performing financing on amount of profit sharing financing simultaneously. The population of this research was 14 sharia banking companies period of 2015-2018 and 11 of them were used as the samples, taken by using purposive sampling technique. The data were processed by using multiple linear regression analysis. The results obtained that first, third party funds and own capital had influence significant on amount of profit sharing financing while non performing financing had influence no significant on amount of profit sharing financing partially. The second, that of third party funds, own capital and non performing financing had influence significant on amount of profit sharing financing simultaneously.

Copyrights © 2020






Journal Info

Abbrev

akuntan

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Description

JURNAL RISET AKUNTANSI DAN BISNIS, published by the Departement Accounting, Faculty of Economics and Business, University of Muhammadiyah Sumatera Utara (UMSU), Medan, North Sumatra, Indonesia, which includes articles on the scientific research field of Management Sciences, includes the results of ...