伊斯兰索引的影响和企业的盈利能力指标

Leviana Belianti, Ruhadi Ruhadi, Setiawan Setiawan
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引用次数: 2

摘要

Maqashid sharia是伊斯兰银行获取利润的活动方向。研究这个话题很有趣,因为在伊斯兰教的观点中,利润是在世界和后世获得的物质和非物质利益。本研究旨在探讨2014-2018年期间印尼伊斯兰教maqashid指数和公司规模对伊斯兰教共同银行盈利能力的影响。研究方法采用因果关系解释和多元回归分析,采用WarpPLS 6.0程序。所使用的数据是来自印度尼西亚伊斯兰教共同银行的12个样本的二手数据。本研究结果表明,伊斯兰教法指数与公司规模对盈利能力均有显著的正向影响。伊斯兰教法商业银行的较大麦加希德指数和规模将能够提高伊斯兰教法银行的盈利能力,这反映了遵守伊斯兰教法麦加希德并获得最佳利润的公司。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Pengaruh Indeks Maqashid Syariah dan Ukuran Perusahaan terhadap Profitabilitas
Maqashid sharia is the direction of Islamic bank activities in obtaining profit. This topic is interesting to be researched because profitability in Islamic perspective is a material and immaterial benefit obtained in the world and the hereafter. This study aims to explore the effect of Islamic maqashid index and company size on profitability of Sharia Common Banks in Indonesia in the 2014-2018 period. The research method used explanatory causality with multiple regression analysis using WarpPLS 6.0 program. The data used are secondary data from 12 samples of Sharia Common Banks in Indonesia. The results of this study indicate that the maqashid sharia index also the company size has a positive significant effect on profitability. The greater maqashid index and size of a sharia commercial bank will be able to increase the profitability of sharia banks which reflects companies that adhere to sharia maqashid compliance and optimal in gaining profits.
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