AKUNTABILITAS
Vol 14, No 1 (2021)

Determinan Efisiensi Perbankan BPR Syariah Indonesia

Isnan Murdiansyah (UIN Maulana Malik Ibrahim Malang)



Article Info

Publish Date
26 Jun 2021

Abstract

This research aims to determine how the level of efficiency is measured by the DEA method and what the inhibiting factors are, how the variables of the level of profitability, level of complexity, level of health, capital ownership can affect the level of efficiency and its relationship with CAMEL. The research is located in the province of East Java with a total sample of 77 samples. The analysis technique used is tobit regression and Spearman correlation. The results showed that the level of efficiency of BPR Syariah in East Java was very fluctuating and the management of the input variables had not yet reached the maximum level when compared to the output variables which were the results of the management of these input variables. The results of the Spearman correlation test show that the level of efficiency is related to CAMEL because in CAMEL there is also an efficiency component even though the weighting value is small. Overall, it can be concluded that the level of perfect efficiency can be achieved not only by comparing the input and output variables optimally but also considering other factors outside of these variables. 

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Journal Info

Abbrev

akuntabilitas

Publisher

Subject

Economics, Econometrics & Finance

Description

AKUNTABILITAS (ISSN 1979-858X; E-ISSN 2461-1190) is an Indonesian Accounting Journal published by the Department of Accounting, Faculty of Economic and Business, Syarif Hidayatullah State Islamic University. It specializes in Studies of Financial Accounting, Management Accounting, Sharia Accounting, ...