Pengaruh Rasio Zakat dan Pembiayaan Bagi Hasil terhadap Tingkat Kesehatan Bank pada Bank Umum Syariah di Indonesia Periode 2010-2015

Abstract

This study aims to determine the effect of Zakat Ratios and Profit Sharing Financing on Bank Soundness projected with CAR. The data used is derived from the annual financial statements of Islamic banking in Indonesia, from 2010 to 2015. The population in this study is the financial statements of 5 Bank Syariah and the number of samples taken as many as 30 data taken through purposive sampling. The research method used in this study is multiple regression equation, coefficient of determination, as well as tests conducted partially and simultaneously. The results showed multiple regression equation of the value of regression coefficient variable Zakat Ratio of 0.012, meaning that if the variable Zakat Ratio changes value and variable Profit Sharing is fixed then Bank Health Level will increase by 0.012. While the value of variable division coefficient of Profit Sharing amounted to 0.372, meaning that if the variable Profit Sharing value changes value and variable Zakat Ratio fixed then Bank Health Level will decrease by 0.372. The amount of variable of Bank Health Level can be explained by Zakat Ratio variable and Profit Sharing by 19.1% while the remaining 88.9% is explained by other factors not examined. Simultaneously there is significant and significant effect between Zakah Ratio and Financing of Profit Sharing on Bank Health Level. And partially there is no significant effect on the variable of Zakat Ratio to Bank Health Level, but the variable of Profit Sharing influential and significant to Bank Soundness