Do Contributions of Islamic Banks Stakeholders Influence Profit and Loss Sharing Financing? : Empirical Evidence in Indonesia

vegirawati, Titin and Susetyo, Didik and Meutia, Inten and Fuadah, Lukluk (2018) Do Contributions of Islamic Banks Stakeholders Influence Profit and Loss Sharing Financing? : Empirical Evidence in Indonesia. Do Contributions of Islamic Banks Stakeholders Influence Profit and Loss Sharing Financing? : Empirical Evidence in Indonesia, 7 (3). pp. 1-17. ISSN 2149-8393

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Abstract

The purpose of this study is to examine the influence of contribution of shari’ah bank stakeholders on profit and loss sharing financing, in the case of Indonesia. Stakeholders contributions consisted of Investors, Depositors, Management, and shari’ah supervisory board. 9 Islamic commercial banks and 16 Islamic business units were selected using purposive sampling method. Data obtained from annual reports from 2011 to 2017. The results of the study with multiple regression models show that stakeholder contributions, such as mudharabah depositors and wadiah depositors as well management have a positive influence on profit and loss sharing financing. Other stakeholder contributions proved to have no significant effect on profit and loss sharing financing.

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: 01-Faculty of Economics > 62901-Accountant Profession (Profesi)
Depositing User: Luk Luk Fuadah
Date Deposited: 28 Mar 2022 07:15
Last Modified: 28 Mar 2022 07:15
URI: http://repository.unsri.ac.id/id/eprint/66844

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