Sharia Aspects and Profitability of Islamic Banks in Indonesia
Media Kusumawardani, Achmad Soediro, Dinda Safira
Abstract
This study examines Sharia aspects that influence the profit of Islamic banks. The Tests use independent variables, namely the components of the Islamicity Performance Index (PSR, ZPR, EDR, DEWR, IsIR, IIR), Maqashid Index, and Islamic Social Reporting, while the dependent variable is proxied to the profitability variable. The data used the annual reports of Islamic banks in Indonesia for 2012 – 2020. The data collection method is purposive sampling, with the amount of data processed being 73 data and statistical testing using statistical data processing software. The results of the study show that Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), Equitable Distribution Ratio (EDR), Islamic Income (IsIR), Islamic Investment (IIR), Maqashid Index, and Islamic Social Reporting (ISR) have a positive effect on Profitability, while the Welfare Ratio (DEWR) has a negative impact on profit. The statistical results show that all the hypotheses in this study are accepted.
Keywords
profitability; islamicity performance index; maqashid index; islamic social reporting
DOI:
https://doi.org/10.29259/ja.v17i2.21908
Refbacks
There are currently no refbacks.
Akuntabilitas Jalan Raya Palembang-Prabumulih Km. 32 Jurusan Akuntansi, Fakultas Ekonomi Universitas Sriwijaya Indralaya, Sumatera Selatan, Indonesia Email: jurnal.akuntabilitas@unsri.ac.id , Tel/Fax : (0711) 580964
p-ISSN: 1978-4392 , e-ISSN:2685-7030
Akuntabilitas is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License .
<div class="statcounter"><a title="Web Analytics" href="https://statcounter.com/" target="_blank"><img class="statcounter" src="https://c.statcounter.com/12043276/0/27afc609/0/" alt="Web Analytics"></a></div>