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All Journal Jurnal Manajemen Dayasaing Jurnal Akuntansi Etihad: Journal of Islamic Banking and Finance Journal of Islamic Economics
Fitriani, Ajeng Pipit
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Journal : Jurnal Akuntansi

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Analyzing factors that influence syariah commercial bank financial performance in indonesia based on syariah Enterprise theory (set) perspective Fitriani, Ajeng Pipit; ,, Sutrisno; Rahman, Aulia Fuad
Jurnal Akuntansi Vol 22, No 2 (2018): May 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (374.796 KB) | DOI: 10.24912/ja.v22i2.347

Abstract

This research purpose is to test empirically and analyze the influence of zakat, qardh, murabahah, mudharabah, musyarakah, and corporate social responsibility (CSR) towards financial performance (ROA) Commercial Bank Syariah in Indonesia in 2012-2016 period of time. The analyzing technique used double linear regression. Research population is Syariah Commercial Bank listed in Financial Service Authority (in Indonesia called OJK) year 2012-2016. The sample taken by using purposive sampling, within the Syariah Commercial Bank criteria that showed the financial report in 2012-2016 period. The data taken based on publication that conducted by the enlisted Banks. Thus, the number of taken samples is 10 out of 13 Syariah Commercial Bank in Indonesia. The research result showed that zakat, qardh, and murabahah does not affect the Syariah Commercial Bank financial performance. Mudharabah and corporate social responsibility (CSR) showed significant negative influence towards Syariah Commercial Bank financial performance, while musyarakah affects significantly positive toward Syariah Commercial Bank financial performance in Indonesia.
Co-Authors Aulia Fuad Rahman Nafisha Asyifana Sutrisno ,, Sutrisno Wardhani, Diana Pramudya Wijayanti, Iin