| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
Rahman, Iqbal Abdul |
|
| dc.creator |
Nurdin, Nurdin |
|
| dc.date |
2020-01-26 |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/manajemen/article/view/19994 |
|
| dc.identifier |
10.29313/.v6i1.19994 |
|
| dc.description |
Abstract. After the 1997 economic crisis, trust in Islamic banks grew even more significant with the advent of Law Number 10 of 1998 concerning banking. Beginning with the establishment of Bank Muamalat Indonesia in 1991. Along with the development of Islamic banking, there will be intense competition between Islamic banks in improving their performance. Improved performance must be supported by proper management. The performance appraisal is carried out to determine the success of the bank in achieving its stated goals. This research was conducted to determine the effect of profit sharing ratio and zakat performance ratio on company value in Islamic banking in 2013-2018. The analytical method used is multiple regression analysis. Based on the results of the analysis that has been done, it is known that there is an effect of profit sharing ratio and zakat performance ratio on the value of the company both individually and simultaneously. The magnitude of the effect of the independent variable on the dependent variable is illustrated by the regression model in the form: EVA = -65902.208+ -276285,984 PSR + 5.4260603541 ZPR + e. The model shows that for every 1% increase in the Profit Sharing variable, the value of the company will decrease by -276285,984 with the assumption that other variables are fixed. While each increase in zakat performance ratio of 1%, the value of the company will increase by 5.4260603541, assuming other variables remain.Keywords: multiple regression analysis, profit sharing ratio, syariah bank, value of company, zakat performance ratioAbstrak. Setelah krisis ekonomi 1997, kepercayaan terhadap bank syariah semakin besar dengan munculnya undang-undang Nomor 10 tahun 1998 mengenai perbankan. Diawali berdirinya Bank Muamalat Indonesia pada tahun 1991. Seiring dengan berkembang nya perbankan syariah maka akan timbul persaingan antar bank syariah yang ketat dalam meningkatkan kinerjanya. Peningkatan kinerja tersebut haruslah didukung dengan pengelolaan manajemen yang baik. Penilaian kinerja tersebut dilakukan untuk menentukan keberhasilan bank dalam mencapai tujuan yang telah ditetapkan. Penelitian ini dilakukan untuk mengetahui pengaruh profit sharing ratio dan zakat performance ratio terhadap nilai perusahaan pada perbankan syariah tahun 2013-2018. Adapun metode analisis yang digunakan adalah analisis regresi berganda. Berdasarkan hasil analisis yang telah dilakukan diketahui bahwa terdapat pengaruh dari profit sharing ratio dan zakat performance ratio terhadap nilai perusahaan baik secara masing- masing maupun secara simultan. Besarnya pengaruh variabel independent terhadap variabel dependen digambarkan dengan model regresi berupa: EVA = -65902.208+ -276285.984 PSR+ 5.4260603541 ZPR+ e. Model tersebut menunjukkan bahwa setiap kenaikan 1% variabel Profit sharing maka nilai perusahaan akan mengalami penurunan sebesar -276285.984 dengan asumsi variabel lain tetap. Sedangkan setiap peningkatan zakat performance ratio sebesar 1% maka nilai perusahaan akan mengalami peningkatan sebesar 5.4260603541 dengan asumsi variabel lain tetap.Kata kunci: bank syariah, nilai perusahaan, profit sharing ratio, regresi linear berganda, zakat performance ratio |
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| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/manajemen/article/view/19994/pdf |
|
| dc.rights |
Copyright (c) 2020 Prosiding Manajemen |
|
| dc.source |
Prosiding Manajemen; Vol 6, No 1, Prosiding Manajemen (Februari, 2020); 195-199 |
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| dc.source |
Prosiding Manajemen; Vol 6, No 1, Prosiding Manajemen (Februari, 2020); 195-199 |
|
| dc.source |
2460-6545 |
|
| dc.source |
10.29313/.v6i1 |
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| dc.subject |
Manajemen |
|
| dc.subject |
bank syariah, nilai perusahaan, profit sharing ratio, regresi linear berganda, zakat performance ratio |
|
| dc.title |
Pengaruh Profit Sharing Ratio dan Zakat Performance Ratio terhadap Nilai Perusahaan |
|
| dc.type |
info:eu-repo/semantics/article |
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| dc.type |
info:eu-repo/semantics/publishedVersion |
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| dc.type |
Peer-reviewed Article |
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| dc.type |
Kuantitatif |
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