International Journal of Accounting Research

Department of Accounts and Management, University of Jember, Indonesia

Publications

• Research   
  Capital, Efficiency, Non-Performing Financing and Profitability: Sharia Banks in Indonesia
  Author(s): Ahmad Roziq*, Dika Pratiwi Sumartin and Agung Budi Sulistiyo
  
  This study aims to examine the influence of the variable capital adequacy, efficiency, and non-performing financing on the profitability of sharia banks in Indonesia. This type of research uses explanatory research using secondary data in the form of financial ratios from 2015 to 2019. The data analysis technique used multiple regressions and included a normality test, classical assumption, F-test, hypothesis test, and determination coefficient test. The results of the study concluded that the variables of capital adequacy, efficiency, and non-performing financing had a significant effect on the profitability of sharia banks in Indonesia. The results of this study support the theory of efficient capital structure, although the composition of sharia bank capital comes mostly from externals, because Islamic bank management is very efficient in managing funding and financing activities a.. View more»
  

  DOI: 10.35248/2472-114X.21.9.217

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