PENGARUH PEMBIAYAAN SYARIAH, NON PERFORMING FINANCING DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN

Abstract

This research aimed to examine and analyze the effect of financing of buying and selling, profit sharing, non performing financing and intellectual capital on the financial performance at sharia bank which referred to profitability with the return on asset ratio as the instrument. The population was General Sharia Bank which was listed on Financial Authority Service 2013-2017. While, the sampling collection technique used purposive sampling. Moreover, there were ten general sharia bank. Furthermore, the research was quantitative. For the data, it used annual financial statement which were published at the official website in every general sharia banks. Furthermore, the data analysis technique used multiple linier regressions analysis with SPSS version 23. The research result, form regression, concluded financing of buying and selling had positive effect on the financial performance. On the other hand, the financing of profit sharing had negative effect on the financial performance. Likewise, non performing financing had negative effect on the financial performance. Unlike non performing financing, the intellectual capital had positive effect on the financial performance.
Keywords: financing of buying and selling, financing of profit sharing, non performing financing, intellectual capital, return on asset