SYIRKAH
Vol 5, No 1 (2021): Malia: Journal of Islamic Banking and Finance

Analysis of The Influence of Islamic Income Ratio, Total Comprehensive Income, and NPF on Company Value with Profitability as Moderating Variables in Sharia Commercial Banks in Indonesia 2015-2019

Saidah, Alfi (Unknown)
Bawono, Anton (Unknown)



Article Info

Publish Date
30 Jun 2021

Abstract

Economic Value Added is an approach to assessing company performance, with the aim that the company's ability to create added value can influence investors who will invest in the company. The concept used in this approach is to pay attention to the funders in terms of expectations, interests, and degrees of justice as measured by weighted measures and the existing initial capital structure. The population in this study are Islamic Commercial Banks registered with the Financial Services Authority, totaling 11 Islamic Banks. In selecting the sample the method used is purposive sampling with the criteria that the author has set. The collection method in this study was carried out by looking at the annual financial statements of each Islamic bank registered with the Financial Services Authority. Based on the results of the moderation regression test, the results showed that IIR, TCI, NPF had no significant positive effect on EVA. ROA is not able to moderate IIR against EVA. ROA is not able to moderate TCI against EVA. ROA is not able to moderate NPF against EVA.

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Journal Info

Abbrev

syirkah

Publisher

Subject

Religion Economics, Econometrics & Finance

Description

MALIA; Journal of Islamic banking and finance is published Faculy of Islamic Economy and Business, IAIN Kudus Periodicaly (June and December). MALIA publishes articles with two related major themes; Islamic banking and finance. The Islamic banking includes all related issues to management, ...