The Analysis Effect of Islamicity Performance Index on the Financial Performance of Sharia Commercial Banks in Indonesia

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Published: Dec 11, 2020
DOI: https://doi.org/10.18196/jerss.v4i2.8389
Keywords:
Financial Performance, Profit Sharing Ratio, Zakat Performing Ratio, Equitable Distribution Ratio, Directors-Employee Welfare Ratio, Islamic Income Vs Non-Islamic Income, Islamic Investment Vs Non-Islamic Investment

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Herman Felani
Department of Economics, Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto, Central Java
Sri Wahyuni
Department of Economics, Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto, Central Java
Bima Cinintya Pratama
Department of Economics, Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto, Central Java

Abstract

This research aims to find empirical effect evidence of Islamicity Performance Index on the financial performance of sharia commercial banks in Indonesia. The index of Islamicity Performance Index used in this research was the profit-sharing ratio, zakat performance ratio, equitable distribution ratio, directors-employees welfare ratio, Islamic income vs non-Islamic income, Islamic investment vs non-Islamic investment. This research used a quantitative approach and used secondary data in the form of sharia commercial bank financial statements for the periode of 2010-2018. The sampling technique in this research used purposive sampling and obtained 13 samples of sharia commercial banks with 117 observational data.  The analytical method used in this research is multiple linear regression. Based on the result of this research, it can be concluded that zakat performance ratio, equitable distribution ratio, directors-employees welfare ratio, Islamic investment vs non-Islamic investment do not affect financial performance. While the profit-sharing ratio, Islamic income vs non-Islamic income have negative effects on financial performance

Article Details

How to Cite
Felani, H., Wahyuni, S., & Pratama, B. C. (2020). The Analysis Effect of Islamicity Performance Index on the Financial Performance of Sharia Commercial Banks in Indonesia. Journal of Economics Research and Social Sciences, 4(2), 129–139. https://doi.org/10.18196/jerss.v4i2.8389
Issue
Vol. 4 No. 2: August 2020
Section
Articles

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