2014-2019年期间，MUDHARABAH融资对伊斯兰商业银行ROA(资产回报率)的影响

International Journal of Global Accounting, Management, Education, and Entrepreneurship Pub Date : 2021-04-28 DOI:10.48024/IJGAME2.V1I2.27

Imro’atus Sholihah, Alivia Meisda Salwa, Didin Burhanuddin Rabbani

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引用次数: 0

摘要

印度尼西亚伊斯兰经济的发展继续经历快速发展，特别是在银行业。政府给了银行业一个很好的机会来开展基于伊斯兰教原则的商业活动。伊斯兰银行作为金融机构，必然与传统银行存在差异，尤其是在融资方面。伊斯兰银行更注重以利润分享为原则的融资，预计能够满足流动性、盈利能力和偿付能力的标准。为了实现高盈利能力，需要资金进行适当的融资。衡量盈利水平的比率之一是资产收益率(ROA)比率。本研究的目的是确定Mudharabah融资是否对2014-2019年期间伊斯兰商业银行产生的ROA产生影响。本研究方法属于关联方法定量研究的范畴。人口数据来自14家伊斯兰商业银行的年度报告。抽样技术采用简单随机抽样。研究样本以5家伊斯兰商业银行2014-2019年年度财务报告的形式获得。数据收集使用从金融服务管理局(OJK)发布的银行业统计报告和每家伊斯兰商业银行发布的年度财务报告中获得的辅助数据。逐系数检验回归系数的结果得到mudharabah financing的sig值为0.717 > 0.05。这意味着自变量mudharabah对因变量资产收益率(ROA)没有显著影响。因此，这表明Ho被接受，Ha被拒绝，并得出结论，部分mudharabah融资对2014-2019年期间伊斯兰商业银行的资产收益率(ROA)没有显著影响。

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The THE EFFECT OF MUDHARABAH FINANCING ON THE ROA (RETURN ON ASSET) IN SHARIA COMMERCIAL BANKS FOR THE PERIOD 2014-2019

The development of the sharia economy in Indonesia continues to experience rapid development, especially in the banking sector. Where the banking world is given a great opportunity by the government to carry out its business activities based on sharia principles. As a financial institution, Islamic banks must have differences with conventional banks, especially in terms of financing. Islamic banks are more focused on financing with the principle of profit sharing which is expected to be able to meet the criteria of liquidity, profitability, and solvency. To achieve high profitability, funds are required in appropriate financing. One of the ratios to measure the level of profitability is the Return On Asset (ROA) ratio. The purpose of this study is to determine whether there is an effect of Mudharabah financing on ROA generated by Islamic Commercial Banks for the 2014-2019 Period. This research method is included in the type of quantitative research with an associative approach. Population is taken from the annual report of 14 Islamic Commercial Banks. The sampling technique used simple random sampling. The research sample was obtained in the form of the annual financial reports of 5 Islamic Commercial Banks for the period 2014-2019. Where the data collection uses secondary data obtained from the Banking Statistic Report published by the Financial Services Authority (OJK) and the annual Financial Report published by each Islamic Commercial Bank. The results of testing the regression coefficients by coefficients obtained the sig value of mudharabah financing of 0.717 > 0.05. This means that the independent variable mudharabah has no significant effect on the dependent variable Return on Assets (ROA). So this shows that Ho is accepted and Ha is rejected, with the conclusion that partially mudharabah financing has no significant effect on the Return on Assets (ROA) of Islamic Commercial Banks for the 2014-2019 period.

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International Journal of Global Accounting, Management, Education, and Entrepreneurship

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