PENGARUH UMUR BANK, UKURAN BANK, PROFITABILITAS DAN LEVERAGE PADA KEPATUHAN SYARIAH TERHADAP AAOIFI DI INDONESIA

YANTI, MAYA SARI SYAMA and Meutia, Inten and Sari, Rela (2022) PENGARUH UMUR BANK, UKURAN BANK, PROFITABILITAS DAN LEVERAGE PADA KEPATUHAN SYARIAH TERHADAP AAOIFI DI INDONESIA. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine the effect of bank age, bank size, profitability and leverage on sharia compliance with AAOIFI in Indonesia. This study used secondary data from the Annual Report of Islamic banks, especially in the financial statement. The sample were taken based on purposive sampling method with a total sample of 11 Islamic Comercial Banks on 2015 until 2019. Data were collected by the documentation method and analyzed using panel data regression. The result on this study show that bank size has positive effect on sharia compliance with AAOIFI in Indonesia. Meanwhile, bank age, profitability, and leverage have negative effect on sharia compliance with AAOIFI in Indonesia.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	AAOIFI, Kepatuhan Syariah, Bank Syariah
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Maya Sari Syama Yanti
Date Deposited:	10 Oct 2022 06:41
Last Modified:	10 Oct 2022 06:41
URI:	http://repository.unsri.ac.id/id/eprint/80597

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