PENGARUH STRUKTUR PEMBIAYAAN TERHADAP KINERJA KEUANGAN PADA PERBANKAN SYARIAH

Rokhim, Zazila (2007) PENGARUH STRUKTUR PEMBIAYAAN TERHADAP KINERJA KEUANGAN PADA PERBANKAN SYARIAH. Other thesis, University of Muhammadiyah Malang.

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Abstract

This study is descriptive in the financial statements of Islamic banking which is listed on the Jakarta Stock Exchange and Bank Indonesia Library. This study period of 2001 to 2005 under the title "FINANCING STRUCTURE EFFECT ON FINANCIAL PERFORMANCE IN ISLAMIC BANKING" The purpose of this study was to determine the effect of financing structure simultaneously on the financial performance of Islamic banking and financing structure to determine the effect partially on the financial performance of Islamic banking. The analytical tool used in this research is financial statement analysis on aspects of profitability that is ROA (Return On Assets), to calculate the aspect of financing with the bank's financial performance. The results show the financing structure of Islamic banking (BMI, BSM, Sharia BRI, BNI Syariah, Danamon Syariah, Bank Syariah Mega and Bukopin Syariah) is more dominated by the type of financing Murabaha (buy-sell). This shows the pattern of consumerism is more dominant than the level of entrepreneurship, and the banks do not want to lose tend to secure a point. The ability of Islamic banking (BMI, BSM, Sharia BRI, BNI Syariah, Danamon Syariah, Bank Syariah Mega and Bukopin Sharia) in net profit as indicated by the ROA for the five-year average above the standard set by the Children of Indonesia, namely 1, 5%, this suggests an average of Islamic banking is have a good performance. From the F test results as proof of the hypothesis 1 which states that the simultaneous financing structure does not significantly influence the financial performance (ROA). Testing the influence of the partial financing structure of financial performance (ROA) by using the t test showed that all independent variables did not significantly influence the dependent variable. While the most dominant independent variable to dependent variable is a variable Murabaha Financing, where financing has Murabahah tcount highest (0.443) than the other independent variables. Based on the above conclusion, indicating that the financing structure as measured by ROA ratios have no significant influence on financial performance, so that the banks are in need of calculations even though the ratio of ROA as an evaluation of the financial performance of Islamic banking during the accounting period, the bank should also consider aspects can be used if other customers in making a decision to use the financing. For further research needs to take into account other variables that could affect the financial performance of Islamic banking.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 26 Jun 2012 07:00
Last Modified: 26 Jun 2012 07:00
URI: http://eprints.umm.ac.id/id/eprint/9654

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