ANALISIS KINERJA KEUANGAN TERHADAP INTERNET FINANCIAL REPORTING INDEX : BANK UMUM SYARIAH DI INDONESIA (PERIODE 2015 - 2018)
DOI:
https://doi.org/10.30595/kompartemen.v19i2.7699Keywords:
Internet financial reporting, Kinerja Keuangan, non performing financing (NPF), financing to deposit ratio (FDR), capital adequacy ratio (CAR)Abstract
Tujuan dari penelitian ini adalah untuk mengetahui apakah kinerja keuangan berpengaruh terhadap Internet Financial Reporting (IFRI) bank umum syariah di indonesia,Menggunakan empat variabel kinerja keuangan yaitu Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR) dan Return On Asset (ROA).Mengambil bank syariah di seluruh kawasan Indonesia yang dijadikan sebagai sampel penelitian. Teknik analisa data dalam penelitian ini adalah analisis regresi berganda, setelah sebelumnya dilakukan analisa statistik deskriptif dan uji asumsi klasik. Penambahan variabel kontrol dalam uji regresi ini adalah dengan tujuan untuk memastikan ketahanan model. Apabila ketiga uji regresi menghasilkan hasil yang sama pada uji t dan koefisien.Jumlah keseluruhan bank syariah di Indonesia adalah 16 bank. Penelitian ini menghasilkan suatu simpulan bahwa variabel FDR, CAR, dan ROA secara signifikan mempengaruhi indeks IFR, sedangkan variabel NPF tidak dapat mempengaruhi indeks IFR. Pada penelitian ini, teori sinyal menjadi landasan dalam hubungan kinerja keuangan dan praktik IFR di Bank Umum Syariah.
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