Pengaruh Non-Performing Financing Dan Profit Sharing Investment Account Terhadap Likuiditas Bank Syariah Di Indonesia

Authors

  • Nurul Humaera Universitas Pattimura Ambon
  • Stenly J Ferdinandus Universitas Pattimura Ambon
  • Restia Christianty Universitas Pattimura Ambon

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh variabel Non-Performing Financing dan Profit Sharing Investment Account terhadap likuiditas perbankan syariah di Indonesia. Analisis dilakukan dengan menggunakan sampel 5 bank umum syariah Di Indonesia yang diperoleh dari laporan keuangan triwulan masing-masing bank periode tahun 2021-2022. Adapun sampel penelitian yang diperoleh yaitu Bank Muamalat Indonesia (BMI), Bank Syariah Indonesia (BSI), Bank Mega Syariah, Bank Syariah Bukopin dan BCA Syariah. Penelitian ini menggunakan model regresi data panel dengan menggunakan software Eviews 12.

Hasil penelitian ini menunjukkan bahwa secara parsial, variabel risiko pembiayaan (NPF) dan Akun Investasi Bagi Hasil (PSIA) berpengaruh negatif signifikan terhadap likuiditas.

 

Kata Kunci— Likuiditas, Risiko Pembiayaan, Akun Investasi Bagi Hasil

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Published

2024-08-28

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Vol. 8 No. 2 (2023): Journal of Accounting and Business Studies (JABS)

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