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Jurnal Akuntansi dan Bisnis
Published by Universitas Sebelas Maret
ISSN : 14120852     EISSN : 25805444     DOI : 10.20961
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Bisnis (JAB)is published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia. Published two times a year, February and August, JAB is a media of communication and reply forum for scientific works especially concerning the field of the business and accounting. Papers presented in JAB are solely that of author. Editorial staff may edit the papers, as long as not change its meaning. JAB has obtained an accreditation from Directorate General of Research and Development Strengthening, Ministry of Research, Technology, and Higher Education of the Republic of Indonesia by SK No. 21/E/KPT/2018.
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Articles 346 Documents
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Corporate Governance, Tax Plannings and Firm Risk: Empirical Study of Indonesian Manufacturing Companies Wahyudi Febrian; Amrie Firmansyah
Jurnal Akuntansi dan Bisnis Vol 22, No 2 (2022)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v22i2.828

Abstract

Many companies reduce the tax expenses to as low as possible, leading to tax planning behavior. Tax efficiency is carried out to optimize company profits through various policies. Meanwhile, implementing certain tax policies can increase the company's risk because it triggers uncertainty in cash flows and profits. This study examines the effect of tax avoidance, tax aggressiveness, and tax risk on firm risk. In addition, this study also examines the moderating role of corporate governance, testing the independent and dependent variables. The data used in this study are from manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2019 observation period, sourced from Indonesia Stock Exchange's official website, the company websites, www.finance.yahoo.com and www.bloomberg.com. This study resulted in a sample of 216 firm-years based on purposive sampling. Hypothesis testing is employed by multiple linear regression linear analysis for panel data. The results suggest that tax avoidance and tax risk are positively associated with firm risk, while tax aggressiveness is not associated with firm risk. Furthermore, this study also finds that corporate governance does not have a moderating effect in testing the independent and dependent variables. This study contributes novelty to tax planning activities testing related to firm risk, which is still rarely conducted in previous studies. Banyak perusahaan mengurangi beban pajak serendah mungkin, yang memunculkan perilaku perencanaan pajak. Efisiensi pajak dilakukan untuk mengoptimalkan keuntungan perusahaan melalui berbagai kebijakan. Sementara itu, penerapan kebijakan perpajakan tertentu dapat meningkatkan risiko perusahaan karena memicu ketidakpastian arus kas dan laba. Penelitian ini bertujuan untuk menguji pengaruh penghindaran pajak, agresivitas pajak, dan risiko pajak terhadap risiko perusahaan. Selain itu, penelitian ini juga menguji peran moderasi dari corporate governance pengujian variabel independen dan variabel dependen. Data yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode pengamatan 2016-2019 yang bersumber dari situs web resmi Bursa Efek Indonesia, situs web perusahaan, www.finance.yahoo.com dan www.bloomberg.com. Berdasarkan purposive sampling, penelitian ini menghasilkan total sampel sebanyak 260 firm-year. Pengujian hipotesis dilakukan dengan menggunakan analisis linier regresi linier berganda untuk data panel. Hasil penelitian menunjukkan bahwa penghindaran pajak dan risiko pajak berhubungan positif dengan risiko perusahaan, sedangkan agresivitas pajak tidak berhubungan dengan risiko perusahaan. Selanjutnya, penelitian ini juga menemukan bahwa tata kelola perusahaan tidak memiliki efek moderasi dalam pengujian variabel independen dan variabel dependen. Penelitian ini memberikan kebaruan terkait dengan aktivitas pengujian perencanaan pajak terkait dengan risiko perusahaan yang masih jarang dilakukan dalam penelitian sebelumnya.
Religiusitas dalam Penghindaran Pajak: Studi Perusahaan di Indonesia Nita Andriyani Budiman; Bandi Bandi
Jurnal Akuntansi dan Bisnis Vol 22, No 2 (2022)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v22i2.848

Abstract

The case of transfer pricing in Indonesia is still a major problem in the development of multinational companies. For tax authorities, transfer pricing is thought to be a way to avoid taxes and harm the state. This study observes 578 companies in Indonesia to analyze the effect of transfer pricing on tax avoidance with religiosity as moderation. Based on the findings, it can be concluded that transfer pricing positively affects tax avoidance. However, if religiosity is used as a moderation between transfer pricing and tax avoidance, this relationship can be weakened because paying taxes is the responsibility of companies to the state. Companies in the sharia securities category are considered capable of weakening companies to carry out transfer pricing and reduce tax evasion. This research implies that it is hoped that the tax authorities can provide knowledge about transfer pricing to companies as well as evaluation material so that Indonesia has rules regarding anti-tax evasion. Kasus transfer pricing di Indonesia masih menjadi masalah utama dalam perkembangan perusahaan multinasional. Bagi otoritas pajak, transfer pricing diduga menjadi cara untuk melakukan penghindaran pajak dan merugikan negara. Penelitian ini mengamati 578 perusahaan di Indonesia untuk menganalisis pengaruh transfer pricing terhadap penghindaran pajak dengan religiusitas sebagai moderasi. Berdasarkan hasil temuan dapat disimpulkan transfer pricing berpengaruh positif terhadap penghindaran pajak. Namun, jika religiusitas dijadikan moderasi antara transfer pricing dengan penghindaran pajak dapat memperlemah hubungan tersebut karena pembayaran pajak adalah tanggung jawab perusahaan kepada negara. Perusahaan dengan kategori efek syariah dianggap mampu memperlemah perusahaan untuk melakukan transfer pricing dan mengurangi penghindaran pajak. Implikasi penelitian ini diharapkan otoritas pajak bisa memberikan pengetahuan mengenai transfer pricing kepada perusahaan serta sebagai bahan evaluasi agar di Indonesia mempunyai aturan tentang anti penghindaran pajak.
Determinant of Intellectual Capital Disclosure in Indonesian Listed Companies Nahda Meiriza; Niki Lukviarman; Erna Setiany
Jurnal Akuntansi dan Bisnis Vol 22, No 2 (2022)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v22i2.852

Abstract

This study aims to evaluate and analyze the factors (firm size, profitability, leverage, audit firm type, and industry type) of intellectual capital disclosure (ICD) in the annual reports of Indonesian listed businesses. The information was extracted from the 2020 annual reports of 71 selected publicly traded corporations. The sample technique incorporated stratified sampling. In this study, multiple linear regression analysis models are used for model analysis. The conclusions that can be derived from this study based on the data analysis findings and the prior discussion are that firm size and industry type were proven to be determinants of ICD in the annual reports of Indonesian listed companies, implying that they have some influence on the ICD. Conversely, the findings of this study's variables for profitability, leverage, and audit firm type indicate that these factors have no significant impact on the extent of ICD. Penelitian ini bertujuan untuk mengevaluasi dan menganalisis faktor-faktor (ukuran perusahaan, profitabilitas, leverage, jenis perusahaan audit, dan jenis industri) dari pengungkapan modal intelektual (ICD) dalam laporan tahunan perusahaan terdaftar di Indonesia. Informasi tersebut diambil dari laporan tahunan tahun 2020 dari 71 perusahaan publik terpilih. Teknik pengambilan sampel yang digunakan adalah stratified sampling. Dalam penelitian ini, model analisis regresi linier berganda digunakan untuk analisis model. Kesimpulan yang dapat diambil dari penelitian ini adalah bahwa ukuran perusahaan dan jenis industri terbukti menjadi penentu ICD dalam laporan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia, yang menyiratkan bahwa mereka memiliki pengaruh terhadap ICD. Sebaliknya, temuan variabel penelitian ini untuk profitabilitas, leverage, dan jenis perusahaan audit menunjukkan bahwa faktor-faktor ini tidak berpengaruh signifikan terhadap tingkat ICD.
Peran Intermediasi Bank Pembangunan Daerah (BPD) Terhadap Pertumbuhan Ekonomi Daerah Berly Berly; Benedictus Raksaka Mahi; Eugenia Mardanugraha
Jurnal Akuntansi dan Bisnis Vol 22, No 2 (2022)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v22i2.830

Abstract

This study examines the impact of the intermediary role of 27 Regional Development Banks (RDB) on regional economic growth using county and city panel data for the 2015 – 2019 period. The test uses a fixed effect regression model with control variables of labour force participation rates, education, and local government spending. The findings of this study were the role of RDB intermediation has a significant positive effect in encouraging regional economic growth in all counties and cities. The study found that the impact of third party funds was higher if all of it disbursed into credit on the growth of real Gross Regional Domestic Product per capita. Third-party funds proven to increase capital accumulation channelled through credit, thereby encouraging economic growth. RDB has a role in reducing the obstacles to collecting funds in the district by distributing Third - party funds from the city to credit in the county. The results of the study shows that the impact of consumption and productive credit in county and city showed different results. In the county, consumer credit increases the purchasing power of households, while in the city, productive credit becomes physical capital accumulation with a higher multiplier so that it has a positive effect on economic growth. These results suggest that RDB should improve their active role in credit distribution, both in increasing the number and quality of intermediation, especially for productive use that is evenly distributed throughout the region. RDB needs to increase the capacity of lending, especially through increasing capital. Penelitian ini menguji dampak peran intermediasi 27 BPD terhadap pertumbuhan ekonomi daerah menggunakan data panel kabupaten dan kota periode tahun 2015 – 2019. Pengujian menggunakan regresi model efek tetap dengan variabel kontrol tingkat partisipasi angkatan kerja, pendidikan, dan belanja pemerintah daer ah. Hasil penelitian membuktikan peran intermediasi BPD berpengaruh positif signifikan mendorong pertumbuhan PDRB riil per kapita pada keseluruhan kabupaten dan kota. Penelitian menemukan dampak Dana Pihak Ketiga (DPK) lebih tinggi apabila seluruhnya disalurkan menjadi kredit terhadap pertumbuhan PDRB riil per kapita. DPK terbukti meningkatkan akumulasi modal yang disalurkan melalui kredit sehingga mendorong pertumbuhan ekonomi. BPD berperan mengurangi kendala penghimpunan dana di kabupaten dengan mendistribusikan DPK dari kota menjadi kredit di kabupaten. Hasil penelitian dampak kredit konsumsi dan produktif di kabupaten dan kota menunjukkan hasil berbeda. Di kabupaten kredit konsumsi meningkatkan daya beli rumah tangga, sedangkan di kota kredit produktif menjadi akumulasi modal fisik dengan multiplier lebih tinggi sehingga berpengaruh positif terhadap pertumbuhan ekonomi. Mengacu konteks pembangunan Indonesia yang masih dalam tahap perkembangan, diperlukan peran aktif penyaluran kredit BPD baik peningkatan jumlah maupun kualitas intermediasi terutama untuk penggunaan produktif yang merata di seluruh daerah. BPD perlu meningkatkan kapasitas penyaluran kredit terutama melalui peningkatan permodalan.
Intellectual Capital Disclosure Berbasis Website: Studi Komparasi Perguruan Tinggi di Pulau Jawa dan Non-Jawa Nika Esti Rahayu; Eko Arief Sudaryono
Jurnal Akuntansi dan Bisnis Vol 22, No 2 (2022)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v22i2.810

Abstract

The purpose of this study is to examine the comparison of intellectual capital disclosure in Indonesian higher education located in Java and Non-Java which is carried out through the official website on 2021. The research design is descriptive quantitative with a comparative model. The research sample amounted to 85 universities. The data analysis technique used content analysis and independent samples T-test. The results of the study by content analysis showed that intellectual capital disclosure of state higher education in Java is indeed superior to higher education in Non-Java, both in terms of human capital, structural capital, and relational capital. The results by independent samples T-test showed that there is differences in intellectual capital disclosure at state higher education in Java and Non-Java. The implications of this study is expected to contribute ideas for higher education institutions and other institutions that oversee higher education in Indonesia, so the quality of information disclosure related to intellectual capital will increase in the future. Tujuan penelitian ini adalah mengkaji perbandingan intellectual capital disclosure pada perguruan tinggi Indonesia yang berlokasi di Pulau Jawa dan Non Jawa yang dilakukan melalui website resmi pada tahun 2021. Desain penelitian adalah deskriptif kuantitatif dengan model komparasi. Sampel penelitian berjumlah 85 perguruan tinggi. Teknik analisis data menggunakan content analysis dan uji beda independent samples T-test. Hasil penelitian melalui content analysis menyatakan bahwa intellectual capital disclosure perguruan tinggi negeri di Pulau Jawa memang lebih unggul daripada perguruan tinggi di Pulau Non-Jawa, baik dari aspek human capital, structural capital, maupun relational capital. Hasil uji beda menyatakan bahwa terdapat perbedaan intellectual capital disclosure pada perguruan tinggi negeri di Pulau Jawa dan Non-Jawa. Implikasi penelitian ini diharapkan dapat memberikan sumbangan pemikiran bagi institusi perguruan tinggi serta lembaga lain yang menaungi perguruan tinggi di Indonesia, sehingga kualitas pengungkapan informasi terkait intellectual capital lebih meningkat di masa mendatang.
The Influence of Firm Age on Profitability Performance of Indonesian Manufacturing Companies with The Age Level of Directors as Moderating Variable Yohanes Kristantio Wibowo; Setianingtyas Honggowati
Jurnal Akuntansi dan Bisnis Vol 22, No 2 (2022)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v22i2.844

Abstract

This research this study empirically investigates the effect of the age level of Board of Directors (BD) as moderating variable toward the influence of firm age on the corporate financial performance of manufacturing companies in Indonesia. Secondary data which were collected from the annual reports of 125 manufacturing companies listed on the Indonesia Stock Exchange (IDX), from year 2014 to 2017, are used as panel data for research sample of this study and regression analysis is applied on the proposed research models. The results of this study outline that the firm age of the listed Indonesian manufacturing companies has significant direct positive influence on the corporate financial performance as measured by accounting-based ratios of profitability, which include ROA, ROE, and NPM. However, the strength of influence of firm age on ROE depends on the effect of the age level of BD members as moderating variable. The higher the age level of BD members is proved to weaken the influence of firm age on ROE, while the lower the age level of BD members is proved to strengthen the influence of firm age on ROE. In addition, the age level of BD members also has significant negative influence on the corporate financial performance as measured by ROA and ROE. Thus, the age level of BD members can be regarded as Quasi Moderator of firm age on ROE. Ultimately, this study contributes to the limited body of corporate governance studies on the demographic factor of age of the corporate leaders, by outlining the indirect influence of the age level of the BD members toward the influence of firm age on the corporate financial performance in the context of economically developing country of Indonesia. Penelitian ini secara empiris menyelidiki pengaruh dari tingkat usia anggota Dewan Direksi (BD) sebagai variable moderasi pada pengaruh dari usia perusahaan terhadap kinerja keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Data sekunder yang dikumpulkan dari 125 laporan keuangan tahunan perusahaan manufaktur dengan periode tahun 2014 hingga 2017 digunakan sebagai data panel yang menjadi sampel penelitian dan analisis regresi diterapkan pada model penelitian dalam studi ini. Hasil analisis pada studi ini menunjukkan bahwa usia perusahaan terbukti memiliki pengaruh positif secara langsung yang signifikan terhadap kinerja keuangan perusahaan yang diukur dengan rasio profitabilitas berbasis akuntansi, yang meliputi ROA, ROE, dan NPM. Namun intensitas pengaruh dari tingkat usia perusahaan terhadap kinerja profitabilitas perusahaan yang diukur dengan ROE secara signifikan bergantung pada pengaruh dari tingkat usia anggota BD sebagai variabel moderasi. Semakin tinggi tingkat usia anggota BD dapat memperlemah pengaruh dari usia perusahaan terhadap ROE, namun Semakin rendah tingkat usia anggota BD dapat memperkuat pengaruh dari usia perusahaan terhadap ROE. Selain itu, tingkat usia anggota BD juga memiliki pengaruh negative secara langsung yang signifikan terhadap ROA dan ROE. Dengan demikian, tingkat usia anggota BD dapat dianggap sebagai Moderator Semu. Penemuan dari penelitian ini turut berkontribusi pada studi tata kelola perusahaan mengenai usia pemimpin perusahaan dengan menguraikan adanya pengaruh secara tidak langsung dari tingkat usia anggota BD pada pengaruh usia perusahaan terhadap kinerja keuangan perusahaan dalam konteks negara dengan kondisi ekonomi yang masih berkembang, Indonesia.
Karakteristik Komite Audit dan Audit Report Lag (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2020) Djuminah Djuminah; Agung Wijayanto
Jurnal Akuntansi dan Bisnis Vol 22, No 2 (2022)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v22i2.846

Abstract

This research aims at examining the influence of Audit Committee upon Audit Report Lag. The observation was taken based on 198 sample data in the years of 2019 - 2020. Its source was from listed manufacturing industry in BEI. The results of this study shows that Audit Committee’s Meeting, The Audit Committee’s Financial Skill and Size of Audit Commitee do not affect to Audit Report Lag. There is a control variable: a close geographical position of both auditor and client, gives a positive impact to The Audit Report Lag. Keywords: audit Committee’s meeting, audit committee’s financial skill, size of audit commitee and audit report lag. Penelitian ini bertujuan untuk menguji pengaruh Komite Audit terhadap Audit Report Lag. Pengamatan diambil berdasarkan 198 sampel data pada tahun 2019 - 2020. Sumbernya dari industri manufaktur yang terdaftar di BEI. Hasil penelitian ini menunjukkan bahwa Rapat Komite Audit, Keterampilan Keuangan Komite Audit dan Ukuran Komite Audit tidak berpengaruh terhadap Audit Report Lag. Ada variabel kontrol: posisi geografis yang dekat antara auditor dan klien, memberikan dampak positif terhadap The Audit Report Lag.
Diversity of Book-Tax Conformity in Asean 4: Philippines, Indonesia, Malaysia, and Singapore Fiska Febrina; Nurul Aisyah Rachmawati
Jurnal Akuntansi dan Bisnis Vol 23, No 1 (2023)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v23i1.976

Abstract

This research aimed to determine the diversity of Book-Tax Conformity (BTC) between countries and industries in ASEAN 4. This research is descriptive-qualitative research. This research uses a sample of manufacturing and non-manufacturing companies listed on the Philippine Stock Exchange, Indonesia Stock Exchange, Bursa Malaysia, and Singapore Exchange. Limited from 2012-2018. The results of this research indicate that during the period 2012–2018 the movement of the BTC level in ASEAN 4 varies every year. Based on the results of different tests that have been carried out between industries in each country in ASEAN 4, it can be seen that there is a diversity of BTC between industries in the Philippines, Indonesia, and Malaysia. Meanwhile, in Singapore, there is no diversity of BTC between industries because there are no differences in tax regulations regarding the provisions of the inventory valuation method and the depreciation method regulated by the Singapore taxation authority for the manufacturing industry and non-manufacturing industries in Singapore in presenting the taxable profit report. Tujuan penelitian ini adalah untuk mengetahui keragaman Book-Tax Conformity (BTC) antar negara dan antar industri di ASEAN 4. Penelitian ini merupakan penelitian kualitatif deskriptif. Penelitian ini menggunakan sampel perusahaan manufaktur dan non manufaktur yang terdaftar di Bursa Efek Filipina, Bursa Efek Indonesia, Bursa Malaysia, dan Bursa Singapura. Dibatasi dari tahun 2012 hingga 2018. Hasil penelitian ini menunjukkan bahwa selama periode 2012 hingga 2018 pergerakan level BTC di ASEAN 4 bervariasi setiap tahunnya. Berdasarkan hasil uji beda yang telah dilakukan antar industri di masing-masing negara di ASEAN 4, terlihat adanya keragaman BTC antar industri di Filipina, Indonesia, dan Malaysia. Sedangkan di Singapura, tidak terdapat diversitas BTC antar industri karena tidak ada perbedaan peraturan perpajakan mengenai ketentuan metode penilaian persediaan dan metode penyusutan yang diatur oleh otoritas perpajakan Singapura untuk industri manufaktur dan industri non-manufaktur di Singapura dalam menyajikan laporan laba kena pajak.
The Role of Market Orientation, Financial Competence, Government Support For SME’s Innovation and Competitiveness Dian Indri Purnamasari; Fefra Irawati; Dekeng Setyo Budiarto
Jurnal Akuntansi dan Bisnis Vol 23, No 1 (2023)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v23i1.958

Abstract

The Covid-19 pandemic that has attacked all countries has made various businesses suffer losses, especially small businesses. Small businesses need the right strategy to be competitive in the market. This study will examine whether market orientation, financial competence, government support, and innovation are antecedents of the competitiveness of SMEs. This study uses 124 SMEs owners as research respondents. Questionnaires were administered offline and online and analyzed using Smart PLS to prove the hypothesis. The results show that the roles of market orientation, financial competence, government support, and innovation are the antecedents of innovation. This research has implications for the government to provide full support to SMEs owners to survive in the face of environmental uncertainty. Pandemi Covid-19 yang menyerang semua negara membuat berbagai bisnis mengalami kerugian, terutama usaha kecil. Usaha kecil membutuhkan strategi yang tepat untuk dapat bersaing di pasar. Studi ini akan mengkaji apakah orientasi pasar, kompetensi keuangan, dukungan pemerintah, dan inovasi merupakan anteseden dari daya saing UKM. Penelitian ini menggunakan 124 pemilik UKM sebagai responden penelitian. Kuesioner diberikan secara offline dan online yang dianalisis menggunakan Smart PLS untuk membuktikan hipotesis. Hasil penelitian menunjukkan bahwa peran orientasi pasar, kompetensi finansial, dukungan pemerintah, dan inovasi merupakan anteseden inovasi. Penelitian ini memberikan implikasi kepada pemerintah untuk mendukungan penuh pemilik UKM agar mampu bertahan dalam menghadapi ketidakpastian lingkungan.
Risiko Pembiayaan Pada Perbankan Syariah Kartiningsih Susilowati; Falikhatun Falikhatun
Jurnal Akuntansi dan Bisnis Vol 23, No 1 (2023)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v23i1.940

Abstract

This study aims to examine the impact of financing growth, bank capital, and funding liquidity on financing risk. We also set bank size and GDP growth as control variables. The dummy variable is used as an influence on financing risk before and during the Covid-19 pandemic. Our data were analyzed using panel data regression analysis. Quantitative research in the form of Islamic banking financial reports in Southeast Asian and Middle Eastern countries for 2012-2021 was selected as our sample with a total of 260 observations. We found that, two of the three variables were significant. Financing Growth has a significant negative effect on Financing Risk, Bank Capital has no effect on Financing Risk, and Funding Liquidity has a significant negative effect on Financing Risk. Penelitian ini bertujuan untuk menguji dampak pertumbuhan pembiayaan, permodalan bank, dan likuiditas pendanaan terhadap risiko pembiayaan. Kami juga menetapkan ukuran bank dan pertumbuhan PDB sebagai variabel kontrol. Variabel dummy digunakan sebagai pengaruh risiko pembiayaan sebelum dan saat pandemi covid-19. Data kami dianalisis menggunakan analisis regresi data panel. Penelitian kuantitatif berupa laporan keuangan perbankan syariah di negara Asia Tenggara dan Timur Tengah tahun 2012-2021 dipilih sebagai sampel kami dengan total 260 observasi. Kami menemukan bahwa, dua dari tiga variabel signifikan. Pertumbuhan pembiayaan berpengaruh negatif signifikan terhadap risiko pembiayaan, modal bank tidak berpengaruh terhadap risiko pembiayaan, dan likuiditas pendanaan berpengaruh negatif signifikan terhadap risiko pembiayaan.

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