Jurnal Riset Akuntansi Aksioma
Vol 20 No 1 (2021): Jurnal Riset Akuntansi Aksioma, Juni 2021

PENGARUH FDR, NPF DAN CAR TERHADAP PEMBIAYAAN MURABAHAH (Studi Kasus pada Bank Umum Syariah di Indonesia Periode 2015-2019)

Anisa Octaviani Noegraha (Universitas Singaperbangsa Karawang)
Nana Diana (Universitas Singaperbangsa Karawang)



Article Info

Publish Date
16 Jun 2021

Abstract

This study aims to see the effect of deposit financing (FDR) (X1) non-performing financing (NPF) (X2) Capital Adequacy Ratio (CAR) (X3) on murabahah financing (Y) in Islamic Commercial Banks for the period 2015-2019. The population in this study were all Sharia Commercial Banks recorded in the Financial Services Authority (OJK) for the 2015 2019 period. The sample of this study was 11 Islamic Commercial Banks from 14 total populations using quantitative methods with purposive sampling method. The analysis technique used in this research is descriptive statistical analysis, classic assumption test which includes normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. Meanwhile, the data analysis used Multiple Regression, Determination Coefficient Test, Partial T Test, and Simultaneous F Test. The results of the T test showed that FDR and CAR partially had an effect on Murabahah Financing as long as the NPF variable had no significant effect on Murabahah Financing. Meanwhile, simultaneously there is a relationship between the variables FDR, NPF and CAR on Murabahah Financing together, these three variables have a significant effect on the variable murabahah financing.

Copyrights © 2021






Journal Info

Abbrev

aksioma

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Aksioma Jurnal Riset Akuntansi adalah jurnal ilmiah akses terbuka peer-reviewed yang dikelola dan diterbitkan oleh Pusat Kajian dan Pengembangan Akuntansi (PKPA) Fakultas Ekonomi dan Bisnis Universitas Mataram. Jurnal tersebut menerbitkan berbagai penelitian dan ulasan di bidang akuntansi. ...