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PENGARUH PIUTANG AL-BAI’ DAN INVESTASI SYIRKAH TERHADAP KINERJA KEUANGAN BANK SYARIAH

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH PIUTANG AL-BAI’ DAN INVESTASI SYIRKAH TERHADAP KINERJA KEUANGAN BANK SYARIAH
 
Creator Patrianto, Ahmad Agit
Malikah, Anik
Amin, Moh.
 
Description This study aims to determine the effect of trade receivable and profit sharing investment on Financial Performance that is measured using Return On Assets (ROA) in Islamic Banks. The population in this study is a Sharia Bank registered on the Indonesian Stock Exchange (BEI) during the 2015-2018 period, populations there were 8 Sharia Banks that had criteria for the study sample. The data used in this study is the annual financial statements published on the official website of the Sharia Bank. The analysis technique used is multiple linear regression analysis by SPSS software. This analysis is to determine the influence of trade receivable and profit sharing investment. The results of this study indicate that trade receivable affect financial performance positively and profit sharing investment affect the Financial Performance negatively.Keywords: Receivable, investment, Financial Performance, and Islamic Banks
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2020-02-03
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/6078
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/6078/4973
 
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