{"title":"Pengaruh biaya operasional, Dana Pihak Ketiga (DPK), dan Non Peforming Financing (NPF) terhadap margin murabahah pada bank umum syariah di Indonesia","authors":"Zulpahmi Zulpahmi, Eka Rizqiana","doi":"10.20885/jeki.vol4.iss2.art4","DOIUrl":null,"url":null,"abstract":"This study aims to analyze and determine whether there is a direct effect of operating expense, third fund party and non-peforming financing to margin murabahah in Sharia commercial bank in Indonesia. Research population is Sharia commercial banks in Indonesia, while sampling technique used is purposive sampling with selected sample of 5 Sharia commercial banks. Data collection technique in this study is a document review of company’s Annual Report. However, techniques of processing and analyzing data are accounting analysis, descriptive statistical analysis, multiple linear regression analysis, classical assumption test, coefficient determinant coefficient analysis and hypothesis test using SPSS version 20. Based on the partial test, operating expense and third party fund have a positive and significant effect on margin murabahah while non-peforming financing has a negative and insignificant effect on margin murabahah. However, simultaneously operating expense, third party fund and non peforming financing have a positive and significant impact on margin murabahah.","PeriodicalId":34834,"journal":{"name":"Jurnal Ekonomi dan Keuangan Islam","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2018-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"3","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Ekonomi dan Keuangan Islam","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.20885/jeki.vol4.iss2.art4","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 3
Abstract
This study aims to analyze and determine whether there is a direct effect of operating expense, third fund party and non-peforming financing to margin murabahah in Sharia commercial bank in Indonesia. Research population is Sharia commercial banks in Indonesia, while sampling technique used is purposive sampling with selected sample of 5 Sharia commercial banks. Data collection technique in this study is a document review of company’s Annual Report. However, techniques of processing and analyzing data are accounting analysis, descriptive statistical analysis, multiple linear regression analysis, classical assumption test, coefficient determinant coefficient analysis and hypothesis test using SPSS version 20. Based on the partial test, operating expense and third party fund have a positive and significant effect on margin murabahah while non-peforming financing has a negative and insignificant effect on margin murabahah. However, simultaneously operating expense, third party fund and non peforming financing have a positive and significant impact on margin murabahah.
本研究旨在分析和确定印尼伊斯兰商业银行的营业费用、第三方基金方和不良融资是否对保证金murabahah有直接影响。研究对象为印度尼西亚的伊斯兰教商业银行,采用的抽样技术是有目的抽样,选取了5家伊斯兰教商业银行作为样本。本研究的数据收集技术是对公司年报的文件审查。然而,处理和分析数据的技术是会计分析、描述性统计分析、多元线性回归分析、经典假设检验、系数决定系数分析和假设检验,使用SPSS version 20。通过部分检验,经营费用和第三方资金对边际边际的影响为正且显著,而不良融资对边际边际的影响为负且不显著。同时,营业费用、第三方资金和不良融资对利润率murabahah有显著的正向影响。