Pengaruh biaya operasional, Dana Pihak Ketiga (DPK), dan Non Peforming Financing (NPF) terhadap margin murabahah Pada bank umum syariah di Indonesia

Zulpahmi, Zulpahmi and Fitrisia, Fitrisia and Rizqiana, Eka Pengaruh biaya operasional, Dana Pihak Ketiga (DPK), dan Non Peforming Financing (NPF) terhadap margin murabahah Pada bank umum syariah di Indonesia. Jurnal Ekononomi & Keuangan Islam, 4 (2). ISSN 2088-9968; E-ISSN 2614-6908

[img]
Preview
Text
11526-25005-1-PB.pdf

Download (217kB) | Preview
Official URL: https://journal.uii.ac.id/JEKI/

Abstract

This study aims to analyze and determine whether there is a direct effect of operating expense, third fund party and non-peforming financing to margin murabahah in Sharia commercial bank in Indonesia. Research population is Sharia commercial banks in Indonesia, while sampling technique used is purposive sampling with selected sample of 5 Sharia commercial banks. Data collection technique in this study is a document review of company’s Annual Report. However, techniques of processing and analyzing data are accounting analysis, descriptive statistical analysis, multiple linear regression analysis, classical assumption test, coefficient determinant coefficient analysis and hypothesis test using SPSS version 20. Based on the partial test, operating expense and third party fund have a positive and significant effect on margin murabahah while non-peforming financing has a negative and insignificant effect on margin murabahah. However, simultaneously operating expense, third party fund and non peforming financing have a positive and significant impact on margin murabahah. Abstraks Tujuan penelitian ini bertujuan untuk mengetahui pengaruh biaya operasional, dana pihak ketiga dan non peforming financing terhadap margin murabahah pada Bank Umum Syariah di Indonesia. Populasi penelitian adalah Bank Umum Syariah di Indonesia, adapun teknik pengambilan sampel yang digunakan adalah purposive sampling dengan sampel yang terpilih sebanyak 5 Bank Umum Syariah. Teknik pengumpulan data dalam penelitian ini menggunakan telaah dokumen, yaitu pengumpulan data dilakukan dengan menelaah laporan keuangan perusahaan. Teknik pengolahan dan analisis data yang digunakan adalah analisis akuntansi, analisis statistik deskriptif, analisis regresi linier berganda, uji asumsi klasik, analisis koefesien determinan R2 dan uji hipotesis dengan menggunakan SPSS versi 20. Berdasarkan uji hipotesis secara parsial biaya operasional dan dana pihak ketiga berpengaruh positif dan signifikan terhadap margin murabahah sedangkan non peforming financing berpengaruh negatif dan tidak signifikan terhadap margin murabahah. Namun, secara simultan biaya operasional, dana pihak ketiga dan non peforming financing berpengaruh positif dan signifikan terhadap margin murabahah.

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: ST Bahar Sobari
Date Deposited: 30 Apr 2019 06:11
Last Modified: 30 Apr 2019 06:11
URI: http://repository.uhamka.ac.id/id/eprint/694

Actions (login required)

View Item View Item