SKRIPSI PBS
Pengaruh Sharia Compliance Terhadap Kinerja Keuangan Bank Syariah(Studi Bank Pembiayaan Rakyat Syariah Di Surakarta)
ABSTRACT
Financial performance is a company's achievement in the financial sector
within a certain period that reflects the company's health level. Performance can
be observed through profitability ratios, namely the ability of banks to generate
profits. Sharia Compliance is the obedience of sharia banks in implementing and
implementing sharia principles in all aspects of sharia bank activities. Sharia
Compliance is a manifestation of the characteristics and credibility of Islamic
banks. Sharia compliance can be measured by indicators of Islamic income ratio,
profit sharing ratio and Islamic investment ratio
The purpose of this study was to determine the effect of Sharia Compliance
with indicators of Islamic Income Ratio, Profit Sharing Ratio and Islamic
Investment Ratio on the financial performance of Islamic banks as measured by
Return On Assets (ROA). The population in this study were all BPRS in
Surakarta. The sample of this study was selected using a purposive sampling
technique and consisted of 3 BPRS. In this study, secondary data was used in the
form of quarterly published financial reports from the OJK website for the period
2017-2020. This study used multiple linear regression analysis using the program
eviews 9. Based on data analysis, the results showed that the Islamic income ratio
had no effect on return on assets, the profit sharing ratio had no effect on return
on assets and the Islamic investment ratio had no effect on return on asset.
Keyword : Financial performance, Sharia Compliance, Islamic Income Ratio,
Profit Sharing Ratio, Islamic Invesment Ratio
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