PENGARUH PENDAPATAN BAGI HASIL MUDHARABAH TERHADAP LABA BERSIH

Authors

DOI:

https://doi.org/10.31000/competitive.v5i2.4315

Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh antar variabel Pendapatan Bagi Hasil Mudharabah terhadap Laba Bersih. Metode yang digunakan dalam penelitian ini adalah metode deskriptif verifikatif dengan pendekatan kuantitatif yang bersumber dari laporan laba rugi dan penghasilan komprehensif bulanan Bank BRISyariah yang terdaftar di Otoritas Jasa Keuangan. Analisis data menggunakan uji asumsi klasik, regresi linier sederhana, uji t, uji koefisien korelasi dan uji koefisien determinasi. Berdasarkan hasil dari penelitian inii menunjukkan bahwa variabel Pendapatan Bagi Hasil Mudharabah berpengaruh positif dan signifikan terhadap Laba Bersih. Dan memiliki pengaruh kuat berdasarkan uji koefisien korelasi yaitu sebesar 0,763 atau sebesar 76,3%.

Kata Kunci : Pendapatan Bagi Hasil Mudharabah, Laba Bersih, Bank BRI Syariah       

Author Biography

  • Mar'ie Aulia Darajat, University of Singaperbangsa Karawang
    Mahasiswa S1 Akuntansi

References

Anggara, R. (2018). PENGARUH PENDAPATANBAGI HASIL MUDHARABAH TERHADAP LABA BERSIH PADA PT BANK MUAMALAT INDONESIA Tbkperiode 2011 – 2016. Universitas Muhammadiyah Sukabumi Repository of UMMI.

BRIsyariah. Tentang kami. Retrieved January 21, 2021, from https://www.brisyariah.co.id/tentang_kami.php?f=sejarah

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Mulyaningsih, S. (2018). Pengaruh Pendapatan Bagi Hasil Mudharabah Terhadap Laba Bersih Yang Diperoleh Bank Negara Indonesia Syariah Periode 2014-2016. UIN SMH Banten Instutional Repository.

Undang Undang Nomor 10 tahun 1998 tentang Perbankan

Zanah, A. N. (2019). Pengaruh Pendapatan Bagi Hasil Tabungan Mudharabah, dan Deposito Mudharabah Terhadap Laba Bersih pada Bank BNI Sayariah Periode 2010-2018. UIN SMH Banten Instutional Repository.

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Published

2021-07-01

Issue

Vol. 5 No. 2 (2021): Competitive Jurnal Akuntansi dan Keuangan

Section

Articles

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