JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal)
Vol. 9 No. 2 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2023

Pengaruh Karakteristik Internal, Tingkat Profitabilitas, Dan Dana Syirkah Temporer Terhadap Struktur Modal Perbankan Syariah di Indonesia

Hadi, Riski Setia (Unknown)
Mariana (Unknown)



Article Info

Publish Date
18 Jul 2023

Abstract

This study aims to determine the effect of asset structure, company growth, liquidity, firm age, level of profitability, and temporary syirkah funds on the capital structure of Islamic banking in Indonesia. The population in this study are all banking companies registered with the Otoritas Jasa Keuangan in 2016-2020, namely 14 companies. By using a purposive sampling technique, there are nine sharia commercial banks that will be sampled in this study. This type of research is quantitative research using secondary data, namely annual reports of Islamic commercial banks and data analysis techniques with multiple linear regression using the SPSS 23 application. The results show that profitability and liquidity have a significant and negative effect on capital structure. Meanwhile, asset structure, company growth, company age, and temporary syirkah funds have no effect on capital structure.

Copyrights © 2023






Journal Info

Abbrev

JRAK

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi dan Bisnis (JRAK) diterbitkan oleh Politeknik LP3I Bandung bekerja sama dengan Program Studi Akuntansi Politeknik LP3I Bandung secara berkala (setiap enam bulan). Tujuan jurnal ini adalah untuk mempublikasikan hasil riset maupun pemikiran akuntansi dan atau keuangan yang ...