Pengaruh Pembiayaan Jual Beli, Pembiayaan Bagi Hasil, Intellectual Capital, Zakat Performance Ratio, dan Islamic Income Ratio terhadap Kinerja Keuangan Bank Umum Syariah

Abstract

This research aimed to find out the effect of sale financing, profit sharing financing, intellectual capital. Zakat performance ratio and Islamic income ratio toward financial calculated by Return On Asset (ROA) in Islamic Bank in Indonesia. The data used in this research were obtained from the data Islamic bank’s annual Condensed Financial Statement period 2016-201. The population in this research were 14 Islamic Bank in Indonesia. The sampling technique used is purposive sampling. There are 9 sample of Islamic Bank are fit for use. The analysis assumption used this research is multiple linear regression, while the clasiccal assumption used this research include multicolinearity test, autocoreelation test, heteroscedasticity test and normality test.The result shower that with the simultan variable sale financiang, profit sharing financing, intellectual capital, zakat performance ratio and Islamic income ratio effect on financial performance Islamic Bank in Indonesia. Parciality, sale financing and profit sharing fianancing variable effect on fianancial performance, while intellectual capital, zakat performance ratio and islmaic income ratio has no effect on financial performance of Islamic Banks in Indonesia.