Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)

The Effect of Islamic Financial Ratio of Profitability

Authors
Dahlifah Dahlifah, Uun Sunarsih
Corresponding Author
Dahlifah Dahlifah
Available Online February 2019.
DOI
10.2991/aicar-18.2019.42How to use a DOI?
Keywords
islamic finance ratio; islamic bank
Abstract

This study aims to determine the influence of Islamic income ratio, profit sharing financing ratio, profit sharing funding ratio and zakat performance ratio to the profitability of Islamic bank in Indonesia. This study uses model of multiple linear regression hypothesis test data panel. The population in this study is 12 Islamic bank which listed in Bank of Indonesia (BI) year 2013-2016. The sample in this study based on purposive sampling technique, selected 8 Islamic bank in Indonesia that publish annual financial statements in 2013-2016. Data used in this study is secondary data form. The study results proved: (1) Islamic income ratios significantly influence profitability Islamic bank in Indonesia; (2) Profit Sharing Financing Ratio significantly influences the profitability of Islamic bank in Indonesia; (3) Profit Sharing Funding Ratio not significantly affects the profitability of Islamic bank in Indonesia and (4) Zakat Performance Ratio no significant effect to the health of Islamic bank in Indonesia.

Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)
Series
Advances in Economics, Business and Management Research
Publication Date
February 2019
ISBN
10.2991/aicar-18.2019.42
ISSN
2352-5428
DOI
10.2991/aicar-18.2019.42How to use a DOI?
Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Dahlifah Dahlifah
AU  - Uun Sunarsih
PY  - 2019/02
DA  - 2019/02
TI  - The Effect of Islamic Financial Ratio of Profitability
BT  - Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)
PB  - Atlantis Press
SP  - 193
EP  - 196
SN  - 2352-5428
UR  - https://doi.org/10.2991/aicar-18.2019.42
DO  - 10.2991/aicar-18.2019.42
ID  - Dahlifah2019/02
ER  -