The Effect of Islamic Financial Ratio of Profitability

被引:0
作者
Dahlifah, Dahlifah [1 ]
Sunarsih, Uun [1 ]
机构
[1] Sekolah Tinggi Ilmu Ekon Indonesia Jakarta, Dept Accounting, Jakarta, Indonesia
来源
PROCEEDINGS OF THE 5TH ANNUAL INTERNATIONAL CONFERENCE ON ACCOUNTING RESEARCH (AICAR 2018) | 2018年 / 73卷
关键词
islamic finance ratio; islamic bank;
D O I
暂无
中图分类号
F [经济];
学科分类号
02 ;
摘要
This study aims to determine the influence of Islamic income ratio, profit sharing financing ratio, profit sharing funding ratio and zakat performance ratio to the profitability of Islamic bank in Indonesia. This study uses model of multiple linear regression hypothesis test data panel. The population in this study is 12 Islamic bank which listed in Bank of Indonesia (BI) year 2013-2016. The sample in this study based on purposive sampling technique, selected 8 Islamic bank in Indonesia that publish annual financial statements in 2013-2016. Data used in this study is secondary data form. The study results proved: (1) Islamic income ratios significantly influence profitability Islamic bank in Indonesia; (2) Profit Sharing Financing Ratio significantly influences the profitability of Islamic bank in Indonesia; (3) Profit Sharing Funding Ratio not significantly affects the profitability of Islamic bank in Indonesia and (4) Zakat Performance Ratio no significant effect to the health of Islamic bank in Indonesia.
引用
收藏
页码:193 / 196
页数:4
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