Jurnal Akademi Akuntansi (JAA)
Vol. 5 No. 1 (2022): Jurnal Akademi Akuntansi (JAA)

Ukuran Perusahaan, Kecukupan Modal, Risiko, Dan Stabilitas Keuangan Bank Syariah Di Indonesia

Chandra Budi Oktavionita (Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Purwokerto, Indonesia)
Siti Nur Azizah (Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Purwokerto, Indonesia)
Iwan Fakhruddin (Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Purwokerto, Indonesia)
Hardiyanto Wibowo (Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Purwokerto, Indonesia)



Article Info

Publish Date
28 Feb 2022

Abstract

This study aims to examine the effect of firm size, capital adequacy, financing risk, and firm stability on profitability based on stakeholder and agency theory. This research is a quantitative study on Islamic banking companies in Indonesia in 2017-2020 with a purpose sampling technique of 14 Islamic Commercial Banks (BUS) registered with the Financial Services Authority. Analyzed using panel data regression. The results of this study indicate that firm size and capital adequacy have a positive effect. Meanwhile, financing risk and stability did not show any effect on profitability. This empirical study contributes to the theory and practice of companies. These findings can also be a reference for the government as a policy maker.

Copyrights © 2022






Journal Info

Abbrev

jaa

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akademi Akuntansi (JAA) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JAA covered various of research approach, namely: quantitative, qualitative and mixed method. JAA ...