Pengaruh Islamicity Performance Index Terhadap Profitabilitas Bank Umum Syariah Indonesia Periode 2014-2018

Firda Alia Mayasari

Abstract


This study focuses on the purpose of analyzing the effect of the Islamicity Performance Index which will be proxied by the Profit Sharing Ratio, Zakat Performing Ratio, Equitable Distribution Ratio and Islamic Income VS Non-Islamic Income Ratio on the profitability of Islamic Commercial Banks in Indonesia. This study uses 7 samples of Islamic commercial banks in Indonesia using the annual financial statements from the period 2014-2018. The sample in this study was selected using the Purposive Sampling Method. While the method used for data analysis in this study uses the Common Effect Model analysis panel data regression. The results of the analysis in this study indicate that the profit sharing ratio, equitable distribution ratio, and Islamic Income vs. non-Islamic Income variables have no effect on Return on Assets (ROA). As for the zakat variable Performing ratio has a positive and significant effect on Return on Assets (ROA).

Keywords: Islamicity Performance Index, Profitability.


References


Amirah, Raharjo, B. Teguh (2014). Pengaruh Alokasi Dana Zakat Terhadap Kinerja Keuangan Perbankan Syariah. Seminar Nasional dan Call For Paper Program Studi Akuntansi-FEB UMS.

Bustaman, dkk. (2016). Pengaruh Intellectual Capital, Biaya Intermediasi, dan Islamicity Performance Index Terhadap Profitabilitas Bank Syariah di Indonesia. Jurnal Dinamika Akuntansi dan Bisnis Vol. 3 No. 1.

Duantika, Defri. (2015). Analisis Perbandingan Kinerja Bank Syariah Brdasarkan RGEC dan Islamicity Performance Index (Studi Bank 101 Muamalat Indonesia dan Bank Syariah Mandiri). Skripsi, UIN Syarif Hidayatullah: Jakarta.

Falikhatun dan Assegaf, Yasmin Umar. (2012). Bank Syariah Indonesia: Ketaatan pada Prinsip-Prinsip Syariah dan Kesehatan Finansial. Proceeding of Conference in Business, Accounting and Management (CABM). Vol. 1 No. 1, 245-254.

Hadi, Nor. 92011). Corporate Social Responsibility. Yogyakarta: Graha Ilmu.

Hameed, Shahul et al. (2004). Alternative Disclosure & Performance Measures For Islamic Banks. Second Conference on Administrative Sciences: Meeting the Challenges of the Globalization Age, King Fahd University o Petroleum & Minerals, Dhahram, Saudi Arabia.

Hasibuan, Malayu S.P. (2007). Dasar-Dasar Perbankan. Jakarta: Bumi Aksara.

Listiani. (2016). Pengaruh Islamicity Performance Index Terhadap Profitability Bank Jabar Banten Syariah Tahun 2011-2014. Prosiding Seminar Nasional Multi Disiplin Ilmu & Call For Paper Unisbank.

Maisaroh, Siti. (2015). “Pengaruh Intellectual Capital Dan Islamicity Performance Index Terhadap Profitabilitas Perbankan Syariah di Indonesia”. Jurnal Fakultas Ekonomi UIN Malang.

Muhammad, Rifqi. (2008). Akuntansi Keuangan Syariah. Yogyakarta: p3EI Press.

Otoritas Jasa Keuangan (OJK). (2016). Laporan Perkembangan Keuangan Syariah. Outlook OJK. Diperoleh tanggal 02 Juni 2019 dari www.ojk.co.id.

Rahman, F. Aulia dan Rochmanika, Ridha. (2011). Pengaruh Pembiayaan Jual Beli, Pembiayaan Bagi Hasil, dan Rasio Non Performing Financing terhadap Profitabilitas Bank Umum Syariah di Indonesia. Jurnal Universitas Brawijaya.

Saputra, Anas tinton. (2013). Pengaruh variabel Makroekonomi Terhadap Profitabilitas Perbankan Syariah di Indonesia Periode 2010-2013. Skripsi, Universitas Muhammadiyah Surakarta: Surakarta.

Slamet, Riyadi. (2006). Banking Assets and Liability Management. Jakarta: Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia.

Sugiyono. (2006). Metode Bisnis Cetakan Ke Sembilan. Bandung: Alfabet.

Sugiyono. (2009). Statistika Untuk Penelitian. Bandung: Alfabeta.

Sekaran, Uma. (2013). Metodologi Penelitian Untuk Bisnis. Jakarta: Salemba Empat.

Suryani. (2011). Analisis Pengaruh Financing To Deposit Ratio (FDR) Terhadap Profitabilitas Perbankan Syariah Di Indonesia. Jurnal Walisongo Vol. 19. No. 1.

Umar, Husein. (2008). Metode Penelitian Untuk Skripsi dan Tesis Bisnis. Jakarta: Raja Grafindo.


Full Text: PDF

DOI: 10.30595/kompartemen.v18i1.6812

Copyright (c) 2020 Kompartemen: Jurnal Ilmiah Akuntansi

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

ISSN: 2579-8928