Accounting Analysis Journal
Vol 3 No 4 (2014): November 2014

PENGARUH PEMBIAYAAN BAGI HASIL, PEMBIAYAAN JUAL BELI, FINANCING TO DEPOSIT RATIO (FDR) DAN NON PERFORMING FINANCING (NPF) TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA

Riyadi, Slamet (Unknown)
Yulianto, Agung (Unknown)



Article Info

Publish Date
30 May 2016

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh pembiayaan bagi hasil, pembiayaan jual beli, FDR dan NPF terhadap profitabilitas (diproksikan dengan return on asset) bank umum syariah di Indonesia. Sampel dalam penelitian ini adalah 4 bank yang termasuk sebagai bank umum syariah devisa di Indonesia. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa pembiayaan bagi hasil berpengaruh negatif terhadap profitabilitas, pembiayaan jual beli dan NPF tidak berpengaruh terhadap profitabilitas dan FDR berpengaruh positif terhadap profitabilitas.The purpose of this study was to examine the effect of profit sharing financing, purchase financing , FDR and NPF on profitability (proxied by return on assets) Islamic commercial bank in Indonesia. The sample in this study was 4 banks including the foreign Islamic banks in Indonesia. The analysis technique used in this study is the multiple linear regression analysis. The results of this study indicate that the profit share financing the results of a negative effect on profitability, purchase financing and NPF has no effect on the profitability and FDR positive effect on profitability

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Journal Info

Abbrev

aaj

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting Analysis Journal is a peer-reviewed international journal contains theoretical as well as empirical studies regarding the Financial and Capital Market Accounting, Auditing, Accounting Information Systems, Management Accounting, Taxation, Public Sector Accounting, Islamic Accounting and ...