Pengaruh Dana Syirkah Temporer dan Usia Dewan Direksi terhadap Profitabilitas Bank Syariah Indonesia, Bank Muamalah Indonesia, Bank Mega Syariah dan Bank BCA Syariah Periode 2021-2023
DOI:
https://doi.org/10.70371/jseht.v4i1.250Kata Kunci:
Islamic Bank; Temporary Syirkah Fund; Age of Board of Directors; ProfitabilityAbstrak
Profitability is the final result and goal of a company's establishment. A company that has a high profitability value means that the company is successful in running its business operations. Many factors affect profitability, from Corporate Governance factors to Financial Factors. This research method is quantitative descriptive with the object of research being 4 large Islamic banks in Indonesia. The data analysis technique is panel data regression using eviews. The tests used are model selection tests, classical assumption tests and hypothesis tests. The results of this study are the coefficient value and negative t statistic and the probability value of 0.0045 <0.05 meaning that the age of the board of directors has a negative effect on the profitability of Islamic banks and the coefficient value is positive and the probability of 0.0007 <0.05 meaning that Temporary Syirkah Funds have a positive effect on Profitability. The probability value of f-statistics is 0.005 <0.05 meaning that simultaneously Temporary Syirkah funds and the age of the board of directors have an effect on profitability, the results of the R2 test show that both variables are able to give an effect of 72.4% on profitability. The limitations of the study are in the relatively few research objects, but it is considered capable of describing the actual conditions.
Referensi
Anam, M. K., & Khairunnisah, I. F. (2019). Pengaruh Pembiayaan Bagi Hasil Dan Financing To Deposit Ratio (Fdr) Terhadap Profitabilitas (Roa) Bank Syariah Mandiri. Zhafir | Journal of Islamic Economics, Finance, and Banking, 1(2), 99–118. https://doi.org/10.51275/zhafir.v1i2.152
Azkiyah, N. K. (2024). Pengaruh dana syirkah temporer, fdr, dan bopo terhadap pembiayaan bank umum syariah di indonesia. 7(1), 281–288.
Firdaus, I. (2019). Pengaruh DER, PER dan ROA Terhadap PBV Pada Industri Perbankan. Jurnal Ekonomi, 24(2), 242. https://doi.org/10.24912/je.v24i2.581
Hananto, B., & Amijaya, S. (2021). Pengaruh Ukuran Perusahaan, Ratio Kecukupan Modal, Dana Syirkah Temporer, dan BOPO Terhadap Profitabilitas Bank Syariah Di Indonesia. Jurnal Ekonomi Syariah Pelita Bangsa, 6(02), 138–151. https://doi.org/10.37366/jespb.v6i02.243
Handayani, R. (2018). Pengaruh Return on Assets (ROA), Leverage dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Perbankan yang Listing di BEI Periode Tahun 2012-2015. Jurnal Akuntansi Maranatha, 10(1), 72–84. https://doi.org/10.28932/jam.v10i1.930
Harahap, I., & Nasution, J. (2023). Pengaruh Opini Auditor Independen Dan Pengungkapan Sustainability Report Terhadap Kinerja Keuangan Dengan Dana Syirkah Temporer Sebagai Variabel …. Jurnal Ekonomi Dan Manajemen, 2(3), 1–15. http://journal.admi.or.id/index.php/JEKMA/article/view/942%0Ahttp://journal.admi.or.id/index.php/JEKMA/article/download/942/1146
Kaaffah, R. A., & Tryana, A. L. (2021). Pengaruh GCG , Dana Syirkah Temporer Terhadap Kinerja Maqashid Syariah pada Bank Umum Syariah. Jurnal Ekonomi Dan Bisnis Indonesia, 6(1), 20–27. https://jurnal.uts.ac.id/index.php/jebi/article/view/1508
Komariah, R. (2022). Pengungkapan Islamic Social Reporting : Analisis Pengaruh Leverage , Ukuran Perusahaan , Usia Dewan Komisaris , Dan Usia Dewan Direksi Pada Perusahaan. Journal of Syariah Economic And Halal Tourism, 1(2), 21–32.
Pramesti, A. A., & Nita, R. A. (2022). Pengaruh Diversitas Dewan Direksi Terhadap Nilai Perusahaan. Jurnal Ilmiah Akuntansi Dan Keuangan (JIAKu), 1(2), 188–198. https://doi.org/10.24034/jiaku.v1i2.5369
Sugiyono. (2019). Metode Penelitian Pendekatan Kuantitatif, Kualitatif, dan R&D Bandung: Alfabeta
Sulistyo, Priem Trisna dan Hatane, Saarc Elyse. (2020). Pengaruh Jumlah Kehadiran Rapat dan Usia Direktur terhadap CSR Perusahaan Jasa Non Keuangan di Indonesia. Business Accounting Review. 8 (1).
