PENGARUH MAQASID SYARIAH TERHADAP PROFITABILITAS PERBANKAN SYARIAH DI INDONESIA DITINJAU MELALUI SYARIAH MAQASID INDEX (SMI)

Rachmayanti, Yulisa (2019) PENGARUH MAQASID SYARIAH TERHADAP PROFITABILITAS PERBANKAN SYARIAH DI INDONESIA DITINJAU MELALUI SYARIAH MAQASID INDEX (SMI). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini dilakukan dengan tujuan untuk meneliti pengaruh maqasid syariah terhadap profitabilitas perbankan syariah melalui syariah maqasid index (SMI) secara parsial atau secara individual dan simultan atau secara berkelompok. Variabel bebas atau independen pada penelitian ini adalah maqasid syariah berdasarkan konsep Abu Zahra yang terdiri dari pendidikan individu, penegakkan keadilan dan kemaslahatan. Dan variabel terikat atau dependen pada penelitian ini adalah profitabilitas perbankan syariah. Variabel profitabilitas diukur dengan menggunakan return on assets yaitu membandingkan laba bersih dengan total asset perbankan syariah. Sampel penelitian yang digunakan dalam penelitian ini adalah perbankan syariah yang terdaftar di Otoritas Jasa Keuangan tahun 2014-2018 dimana sebanyak 6 perbankan syariah digunakan sebagai sampel penelitian berdasarkan kelengkapan data yang diteliti. Penelitian ini dilakukan dengan menggunakan metode regresi data panel yang terdapat dalam program EVIEWS versi 9.0. Hasil penelitian yang telah dilakukan menunjukan bahwa hanya satu variabel maqasid syariah yaitu pendidikan individu yang berpengaruh signfikan secara parsial terhadap return on assets dengan nilai signifikansi sebesar 0,0042 < 0,05. Variabel penegakkan keadilan dan kemaslahatan tidak berpengaruh signifikan secara parsial terhadap manajemen laba dengan nilai signifikansi sebesar 0,1161 dan 0,8090. Hasil penelitian secara simultan menunjukkan variabel pendidikan ABSTRACT This research was conducted with the aim to evaluate the effects on profitability maqasid sharia Islamic banking through maqasid syariah index (SMI) partially or individually and simultaneously or in groups. The independent variable in this study is based on the concept of maqasid sharia Abu Zahra consisting of individual education, the rule of justice and welfare. And the dependent variable in this study is the profitability of Islamic banking. Variable profitability measured using return on assets which compares net income with total assets of Islamic banking. The sample used in this study are listed in Islamic banking Financial Services Authority as much as 6 years 2014-2018 where Islamic banking is used as a sample based on the completeness of data studied. This research was conducted by using panel data regression method contained in the program Eviews version 9.0. Results of research conducted showed that only one variable, namely education maqasid sharia influential individuals exhibited significantly partially on the return on assets with significant value of 0.0042 <0.05. Variable enforcement of justice and well-being no significant effect partially on earnings management with a significance value of 0.1161 and 0.8090. The results of the study to simultaneously show individual educational variables, the rule of justice and welfare of a significant effect simultaneously on the return on assets with significant value of 0.0106 <0.05. Keywords: Profitability, Maqasid Sharia Index

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorDahlifah, DahlifahUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Akuntansi Syariah
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 16 Nov 2021 07:52
Last Modified: 16 Nov 2021 07:52
URI: http://repository.stei.ac.id/id/eprint/5879

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