Journal of Applied Islamic Economics and Finance
Vol 3 No 3 (2023): Journal of Applied Islamic Economics and Finance (June 2023)

Analisis Pengaruh Kinerja Keuangan Terhadap Bagi Hasih Deposito Mudharabah Bank Umum Syariah di Indonesia Periode 2017-2022

Mochamad Rizki Ramdani (Department of Accounting, Politeknik Negeri Bandung, Bandung, Indonesia)
Kristianingsih (Department of Accounting, Politeknik Negeri Bandung, Bandung, Indonesia)
Ruhadi (Department of Accounting, Politeknik Negeri Bandung, Bandung, Indonesia)



Article Info

Publish Date
30 Jun 2023

Abstract

The goal of this study was to examine the impact of various factors on the profit-sharing level of Mudharabah deposits held by fully-fledged Islamic banks, including profitability level, profitability level, financing risk level, liquidity level, operational efficiency level, and capital adequacy level. A quantitative descriptive method with panel data regression analysis techniques was used in this investigation. The approaches used for data collecting included documentation and literature study. 168 observational data were collected across 7 Full-Fledged Islamic Banks over the course of six years, from 2017 to 2022. The findings demonstrated that the profit sharing rate of Mudharabah deposits was significantly influenced by the levels of profitability, financing risk, liquidity, operational efficiency, and capital sufficiency at the same time. The amount of profitability, the level of financing risk, and the level of operational efficiency all somewhat influence the profit-sharing rate for Mudharabah deposits in a positive and significant way. The profit sharing rate of Mudharabah deposits is unaffected by both liquidity and capital adequacy levels. Keywords: Financial ratio, signaling theory, level of profit sharing mudaraba deposits

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Journal Info

Abbrev

jaief

Publisher

Subject

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

Description

Journal of Applied Islamic Economics and Finance is a journal published by the Accounting Department of Politeknik Negeri Bandung, Indonesia. JAIEF (e-ISSN: 2746-6213) is published thrice a year (October, February, and June). As the name implies, this journal brings two major themes, namely Islamic ...