e-Journal Ekonomi Bisnis dan Akuntansi
Vol 4 No 1 (2017): e-JEBA Volume 4 Nomor 1 Tahun 2017

Kompetensi Account Officer dan Informasi Asimetri terhadap Kinerja Murabahah dengan Risiko sebagai Variabel Intervening (Studi di BMT Kabupaten Banyuwangi dan Jember)

Brian Ahmad Nur Hasan (Jurusan Akuntansi, Fakultas Ekonomi, Universitas Jember (UNEJ) Jln. Kalimantan 37, Jember 68121)
Ahmad Roziq (Jurusan Akuntansi, Fakultas Ekonomi, Universitas Jember (UNEJ) Jln. Kalimantan 37, Jember 68121)
Imam Mas'ud (Jurusan Akuntansi, Fakultas Ekonomi, Universitas Jember (UNEJ) Jln. Kalimantan 37, Jember 68121)

Article Info

Publish Date
09 May 2017

Abstract

The aim of this research were to examine the influence of syariah account officer competency and asymmetry information formurabahah budgeting performance by using murabahah budgeting risk as intervening variable. The research sample was theBMT in Banyuwangi and Jember regency. This research used Partial Least Square (PLS) with purposive sampling 51respondents. The Results showed is syariah account officer competency was significant positively influence on the murabahahbudgeting performance variable. Asymmetry information was significant negatively influence on the murabahah budgetingperformance. So, syariah account officer competency was not influence on the murabahah budgeting risk variable. Fourth,asymmetry information was not influence on the murabahah budgeting risk. And last, murabahah budgeting risk wasinsignificant negatively influence on the murabahah budgeting performance.

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Journal Info
e-Journal Ekonomi Bisnis dan Akuntansi
Website

Abbrev

e-JEBAUJ

Publisher

Universitas Jember

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

e-Journal Ekonomi Bisnis dan Akuntansi is a biannual peer-reviewed open access academic journal which is dedicated to publishing high-quality scholarly works on all disciplines of economics, business and accounting studies. The objective of the Journal is to provide a leading forum for the ...