Open AccessANALISIS DETERMINAN ISLAMICITY PERFORMANCE INDEX PADA BANK UMUM SYARIAH DI INDONESIA
Author(s) -
Kristianingsih Kristianingsih,
Mahesa Dava Wardhana,
Setiawan Setiawan
Publication year - 2021
Publication title -
ekspansi : jurnal ekonomi, keuangan, perbankan dan akuntansi/ekspansi : jurnal ekonomi, keuangan, perbankan dan akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2580-7668
pISSN - 2085-5230
DOI - 10.35313/ekspansi.v13i2.2615
Subject(s) - index (typography) , panel data , statistics , sample (material) , variable (mathematics) , econometrics , variables , mathematics , islamic banking , islam , computer science , geography , physics , mathematical analysis , archaeology , world wide web , thermodynamics
Islamicity Performance Index (IPI) is a model developed to measure the performance of Islamic banks with a socio-economic approach. This study reveals the factors that affect the Islamicity Performance Index (IPI) which is represented by the Profit Sharing Financing Ratio (PSR) index. With a sample of 12 Islamic Commercial Banks (BUS) in Indonesia, this study uses static and dynamic panel data analysis. The data used is secondary data derived from the annual financial statements of each BUS. The results showed a significant positive effect of TPF and FDR on PSR in the static and dynamic models, significant negative NPF on PSR in the static model, significant positive NPF on PSR in the dynamic model, insignificant negative BOPO on PSR in the static model, positive insignificant BOPO on PSR in the dynamic model, significant positive PSR (-1) on PSR in the dynamic model. Simultaneously the independent variable is able to explain the dependent variable by 95.8%.