Pengaruh Shariah Compliance, Pendapatan Ijarah dan Pembiayaan Bagi Hasil Terhadap Kinerja Bank Umum Syariah Periode 2017 – 2020

SYIFA NADIRA, . (2022) Pengaruh Shariah Compliance, Pendapatan Ijarah dan Pembiayaan Bagi Hasil Terhadap Kinerja Bank Umum Syariah Periode 2017 – 2020. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh shariah compliance, pendapatan ijarah, dan pembiayaan bagi hasil terhadap kinerja bank umum syariah. Variabel independen dalam penelitian ini shariah compliance, pendapatan ijarah, dan pembiayaan bagi hasil serta variabel dependen penelitian ini adalah kinerja bank umum syariah. Penelitian ini menggunakan data sekunder, yaitu laporan keuangan bank umum syariah pada tahun 2017-2020 yang telah diaudit. Sampel dipilih berdasarkan kriteria yang telah ditetapkan oleh peneliti dengan menggunakan metode purposive sampling dan didapatkan jumlah sampel sebanyak 36 data dari 9 perusahaan yang memenuhi kriteria. Penelitian ini menggunakan metode analisis regresi data panel. Hasil penelitian ini membuktikan bahwa shariah compliance berpengaruh positif dan signifikan terhadap kinerja keuangan bank umum syariah, pendapatan ijarah berpengaruh negatif dan signifikan terhadap kinerja keuangan bank umum syariah, dan pembiayaan bagi hasil berpengaruh positif dan signifikan terhadap kinerja bank umum syariah. Hasil menunjukkan bahwa bank umum syariah sebaiknya memerhatikan pemenuhan prinsip syariah karena sejalan dengan peningkatan kinerja perbankan syariah, pendapatan ijarah dan pembiayaan bagi hasil dengan cara meningkakan kualitas pengelolaan pada pembiayaan agar bank memeroleh keuntungan pendapatan. Rekomendasi untuk peneliti selanjutnya berdasarkan hasil penelitian adalah menambah variabel lain untuk menilai kinerja keuangan bank umum syariah, menambah sampel penelitian serta tahun pengamatan. *********************************** This study aims to analyze the effect of shariah compliance, ijarah income, and profit-sharing financing on the performance of Islamic commercial banks. The independent variables in this study are shariah compliance, ijarah income, and profit-sharing financing as well as the dependent variables of this study are the performance of Islamic commercial banks. This study uses secondary data, namely the financial report of Islamic commercial banks in 201 7-2020 which has been audited. The samples were selected based on criteria that had been set by researchers using the purposive sampling method and a total of 36 samples were obtained from 9 companies that met the criteria. This study used the panel data regression analysis method. The results showed that shariah compliance has a positive and significant effect on the financial performance of Islamic commercial banks, ijarah income has a negative and significant effect on the financial performance of Islamic commercial banks, and profit-sharing financing has a positive and significant effect on the performance of Islamic commercial banks. The results show that Islamic commercial banks should pay attention to the fulfillment of sharia principle because it is in line with improving the performance of Islamic banking, ijarah income and profit-sharing financing by improving the quality of management in financing so that banks get income benefits. The recommendation for subsequent researchers based on the results of the study is to add other variables to assess the financial performance of Islamic commercial banks, increase the research sample and the year of observation.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. I Gusti Ketut Agung Ulupui, S.E., M.Si, AK, CA ; 2). Diah Armeliza, S.E., M.Ak
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	PKL .
Date Deposited:	07 Oct 2024 01:42
Last Modified:	07 Oct 2024 01:42
URI:	http://repository.unj.ac.id/id/eprint/51317

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