Work

The Effect of Murabaha Financing, Profit Sharing Financing, Intellectual Capital, and Non Performing Financing (npf) on Financial Performance

Year: 2020

Type: article

Abstract: The result was aimed to prove it empirically the effect of financing murabahah, profit sharing financing, intellectual capital, and Non Performing Financing (NPF) on financial performance. The sample in this study was registered sharia banking at the Financial Services Authority for the 2014-2018 period. Data collection techniques in this study used purposive sampling. Methods of analysis of the data used analysis of regression linear multiple. The result of the study financing murabahah have positive significant on financial performance, profit sharing has not effect on financial performance. Capital Employed (B_VACA) and Non Performing Financing (NPF) have a negative effect on financial performance. While Human Capital (iB_VAHU) and Structural Capital (iB_STVA) have not effect on financial performance.

Source: Jurnal Reviu Akuntansi dan Keuangan

DOI: 10.22219/jrak.v10i1.11323

Authors: Siti Nur Azizah, Septiana Mukaromah

Institution: Muhammadiyah University Purwokerto

Language: English

Topic: Islamic Finance and Banking Studies

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W3016014512

FWCI: 3.132

Cites: 22

Cited by: 17

Related to: 10