INFLUENCE ANALYSIS OF NON PERFORMING FINANCING BY PROFIT-LOSS SHARING FINANCING CONTRACT TO THE PROFITABILITY OF ISLAMIC COMMERCIAL BANK IN INDONESIA
Journal Title: AKRUAL: Jurnal Akuntansi - Year 2018, Vol 10, Issue 1
Abstract
This study aims to analyze the effect of non performing financing (NPF) from financing for the results of Mudaraba and Musharaka contracts on the profitability of sharia commercial banks in Indonesia. To achieve these objectives statistical tests were performed using multiple linear regression because there are two predictor variables and one dependent variable. Sampling technique use by saturated because there are only 13 sharia commercial banks in Indonesia until now. The unit of analysis used the time series data type of processing over the last three years conducted by the Financial Services Authority (OJK). The results of this study indicate inconsistency with the theory that non-performing financing (NPF) measured from Mudharabah and Musyarakah contracts has insignificant effect on the profitability of Sharia Commercial Banks in Indonesia, but this is consistent with the characteristics of people in Indonesia who tend to be consumptive rather than productive.
Authors and Affiliations
Taudlikhul Afkar
Keywords
Related Articles
- EP ID EP404078
- DOI 10.26740/jaj.v10n1.p1-14
- Views 96
- Downloads 0
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