Analisis pengaruh pengetahuan awal, efikasi diri, kecerdasan emosional, perilaku belajar, dan budaya terhadap tingkat pemahaman akuntansi mahasiswa perbankan syariah

The study aimed to examine the effect of prior knowledge, self-efficacy, emotional intelligence, learning behavior, and culture on the level of significance accounting understanding of Islamic banking students in Salatiga. This study uses primary data by providing questions in the form of questionnaires distributed to respondents who are students of the Islamic Banking Study Program, Faculty of Economics and Islamic Business, IAIN Salatiga. The sample was selected using the purposive sampling method. A total number of 180 questionnaires were sent out and 160 questionnaires can be processed. The data is processed by multiple linear regression analysis to prove the hypothesis. The results showed that partially the effect of prior knowledge has a significant effect on accounting understanding, although the four other variables, namely self-efficacy, emotional intelligence, learning behavior, and culture have no effect on the level of accounting understanding of Islamic banking students in other cities.

Pengaruh NPF, FDR, dan BOPO terhadap tingkat bagi hasil deposito mudharabah: ROA sebagai variabel moderating

This study aims to analyze the effect of non-performing financing, financing to deposit ratio, and operational costs and operational income on the profit-sharing rate of mudharabah deposits with return on asset as a moderating variable. This research is quantitative research with data panels. The population in this study was 14 Islamic Commercial Bank in Indonesia for the period 2015-2019. The sample selection used the purposive sampling method. The analysis technique used is multiple linear regression analysis. The results found that non-performing financing and operational costs and operational income have a negative effect on the profit-sharing rate of mudharabah deposits. However, the financing to deposit ratio has a positive effect on the profit-sharing rate of mudharabah deposits. Return on assets does not moderate the non-performing financing and financing to deposit ratio variable but does moderate operational costs and operational income variable on the profit-sharing rate of mudharabah deposits.

Faktor-faktor yang mempengaruhi pengungkapan corporate social responsibility

The company makes an economic and social contribution to society in the form of corporate social responsibility (CSR). This study aims to examine the factors that influence CSR disclosure in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2018 period. The sampling method was purposive sampling, with a sample size of 27 companies. This study uses multiple linear regression. The results showed that profitability, company growth (growth), and company size (Size) were partially related to CSR disclosure.

Faktor-faktor yang mempengaruhi profitabilitas pada Bank Umum Syariah

The purpose of this study was to determine the effect of Financing To Deposit Ratio, Net Interest Margin, Corporate Social Responsibility, and Non-Performing Financing on Profitability in Islamic Commercial Bank. The sample used in this study was 12 banks with the sampling technique using purposive sampling. The analytical method used is multiple linear regression. The results show that the variable Financing To Deposit Ratio, Net Interest Margin has a positive effect on profitability. While Corporate Social Responsibility has no effect on profitability. Non-Performing Financing has a negative effect on profitability.

Determinan profitabilitas perbankan syariah di Indonesia: peran moderasi non performing financing

This study aims to examine the effect of profit sharing, BOPO and financing on profitability with non-performing financing (NPF) as a moderating variable. This study uses linear regression analysis of panel data on 11 Islamic Commercial Banks (BUS) for the 2015-2019 period in Indonesia. The results of this study indicate that profit sharing and financing have a positive effect, BOPO has a negative effect on the profitability of Islamic banking in Indonesia. The relationship between profit sharing and financing in Islamic banking is moderated by non-performing financing, but not with the relationship for financing and operating income (BOPO) which is not able to moderate by non-performing financing. This research contributes to Islamic banking in Indonesia in order to make effective financing with results sharing and operational cost efficiency in operating income (BOPO) so that performance can improve financial performance.