Financial Performance Determinant of Islamic Banking in Indonesia
The rapid growth of Islamic banks also occured in Indonesia. The high growth of Islamic banks’ assets gave opportunities to increase bad debt (non-performing financing). We examined the impact of good corporate governance (GCG), number of sharia supervisory board (SSB), financing to deposit ratio (F...
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doaj-acaaf6c504c44b468c83dfcbc28443bd2020-11-25T00:37:30ZengUniversitas Merdeka MalangJurnal Keuangan dan Perbankan1410-80892443-26872018-10-0122350651710.26905/jkdp.v22i3.2061Financial Performance Determinant of Islamic Banking in IndonesiaHasan Mukhibad0Muhammad Khafid1Department of Accounting, Faculty of Economics, Universitas Negeri Semarang Jl. Sekaran Raya, Gn. Pati, Semarang, 50229, Indonesia. Department of Accounting, Faculty of Economics, Universitas Negeri Semarang Jl. Sekaran Raya, Gn. Pati, Semarang, 50229, Indonesia. The rapid growth of Islamic banks also occured in Indonesia. The high growth of Islamic banks’ assets gave opportunities to increase bad debt (non-performing financing). We examined the impact of good corporate governance (GCG), number of sharia supervisory board (SSB), financing to deposit ratio (FDR), profit and loss sharing (PLS) financing ratio, profit sharing rate of financing, and temporary syirkah fund ratio on the performance of non-performance financing (NPF) and return on assets (ROA). This research also tested the influence of NPF on ROA. The population of this research was Islamic commercial banks in Indonesia with the observation ranged from 2009-2016. The samples were determined by using a purposive sampling method. Data analysis used a structural equation model with WarpPLS. We proved that empirically GCG disclosure did not affect NPF. NPF bank was influenced by PLS financing and temporary syirkah fund ratio. PLS financing income and FDR financing did not affect the NPF. Moreover, GCG, SSB, temporary syirkah fund, and NPF disclosures influenced profitabilityhttp://jurnal.unmer.ac.id/index.php/jkdp/article/view/2061Corporate GovernanceNon-Performing FinancingRisk FinancingSharia Supervisory Board |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Hasan Mukhibad Muhammad Khafid |
spellingShingle |
Hasan Mukhibad Muhammad Khafid Financial Performance Determinant of Islamic Banking in Indonesia Jurnal Keuangan dan Perbankan Corporate Governance Non-Performing Financing Risk Financing Sharia Supervisory Board |
author_facet |
Hasan Mukhibad Muhammad Khafid |
author_sort |
Hasan Mukhibad |
title |
Financial Performance Determinant of Islamic Banking in Indonesia |
title_short |
Financial Performance Determinant of Islamic Banking in Indonesia |
title_full |
Financial Performance Determinant of Islamic Banking in Indonesia |
title_fullStr |
Financial Performance Determinant of Islamic Banking in Indonesia |
title_full_unstemmed |
Financial Performance Determinant of Islamic Banking in Indonesia |
title_sort |
financial performance determinant of islamic banking in indonesia |
publisher |
Universitas Merdeka Malang |
series |
Jurnal Keuangan dan Perbankan |
issn |
1410-8089 2443-2687 |
publishDate |
2018-10-01 |
description |
The rapid growth of Islamic banks also occured in Indonesia. The high growth of Islamic banks’ assets gave opportunities to increase bad debt (non-performing financing). We examined the impact of good corporate governance (GCG), number of sharia supervisory board (SSB), financing to deposit ratio (FDR), profit and loss sharing (PLS) financing ratio, profit sharing rate of financing, and temporary syirkah fund ratio on the performance of non-performance financing (NPF) and return on assets (ROA). This research also tested the influence of NPF on ROA. The population of this research was Islamic commercial banks in Indonesia with the observation ranged from 2009-2016. The samples were determined by using a purposive sampling method. Data analysis used a structural equation model with WarpPLS. We proved that empirically GCG disclosure did not affect NPF. NPF bank was influenced by PLS financing and temporary syirkah fund ratio. PLS financing income and FDR financing did not affect the NPF. Moreover, GCG, SSB, temporary syirkah fund, and NPF disclosures influenced profitability |
topic |
Corporate Governance Non-Performing Financing Risk Financing Sharia Supervisory Board |
url |
http://jurnal.unmer.ac.id/index.php/jkdp/article/view/2061 |
work_keys_str_mv |
AT hasanmukhibad financialperformancedeterminantofislamicbankinginindonesia AT muhammadkhafid financialperformancedeterminantofislamicbankinginindonesia |
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1725300978671943680 |