Pengaruh pembiayaan murabahah, KAP dan DPK terhadap earning after tax pada bank umum syariah di Indonesia

Putra, Sahroni Eka and Wardana, Guntur Kusuma ORCID: https://orcid.org/0000-0001-7901-1228 (2022) Pengaruh pembiayaan murabahah, KAP dan DPK terhadap earning after tax pada bank umum syariah di Indonesia. Jurnal Ilmiah Ekonomi Islam, 08 (02). pp. 2281-2288. ISSN 2477-6157

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Abstract

Profit or profit is one of the main goals of the establishment of every business entity. Without a profit, the company cannot fulfill its other goal of continuous growth. Profit is an important indicator in measuring the success of a company's performance, so that profit growth in a company can show that the management has succeeded in managing the company's resources effectively and efficiently. One indicator of this profit is net profit after tax. Several things that can affect this profit include the financing carried out, the quality of the assets owned and the funds that can be collected from the community. Based on the above background, this study was conducted to examine and examine the effect of murabahah financing, quality of earning assets and third party funds on net profit after tax of Islamic commercial banks registered with OJK in 2017-2021. Sources of data in this study came from secondary data. The data collection technique uses a study of documentation of the financial statements of the BUS. While the data technique in this study used panel data regression analysis. The results show that murabahah financing, quality of earning assets and third party funds simultaneously have a significant effect on net income after tax on BUS. As for partially, first, murabahah financing has a positive and significant effect on earnings after tax. Second, the quality of earning assets has a negative but not significant effect on earnings after tax. Third, third party funds have a positive and significant effect on earnings after tax.

Item Type:	Journal Article
Keywords:	murabaha financing; productive asset quality; third-party funds; earning after tax; BUS
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1502 Banking, Finance and Investment > 150299 Banking, Finance and Investment not elsewhere classified
Divisions:	Faculty of Economics > Department of Islamic Banking
Depositing User:	Guntur Kusuma Wardana
Date Deposited:	05 Aug 2022 08:29

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