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  • 标题:PENGARUH PEMBIAYAAN JUAL BELI, PEMBIAYAAN BAGI HASIL, DAN NON PERFORMING FINANCE TERHADAP PROFITABILITAS (STUDI KASUS PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2012 - 2014)
  • 本地全文:下载
  • 作者:Ian Azhar ; Arim Nasim
  • 期刊名称:Jurnal ASET (Akuntansi Riset)
  • 印刷版ISSN:2086-2563
  • 电子版ISSN:2541-0342
  • 出版年度:2017
  • 卷号:8
  • 期号:1
  • 页码:51-68
  • DOI:10.17509/jaset.v8i1.4021
  • 出版社:Program Studi Akuntansi
  • 摘要:This research aimed to find out the influence of Sale Financing, Profit Sharing Financing, and Non-Performing Finance toward Profitability. This research population is manufacturing firms that registered in The Indonesia Stock Exchange in the year of 2010-2012. By using purposive sampling method, 44 sample firms were selected. Method of analysis used in this research is pooled data regressions. The research population is an islamic commercial bank in Indonesia in the year of 2012-2014. By using saturated sampling method, 11 sample banks were selected. Method of analysis used in this research is linear regressions. The result of linear regressions showed that sale financing gives a positive influence toward profitability. While profit-sharing financing and nonperforming finance give negative influences toward profitability. And then, the result of hypothesis testing showed that sale financing, profit sharing financing, and non-performing finance an impact of 39.1 % toward profitability. While 60,9% is the influence of other variables than the sale financing, profit sharing financing, and non-performing finance.
  • 关键词:sale financing; profit sharing financing; non-performing finance; return on asset; profitability ; pembiayaan penjualan; pembiayaan bersama; keuangan bermasalah; return on asset; profitabilitas
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