ANALISIS PENGARUH SIMPANAN DAN DANA SYIRKAH TEMPORER TERHADAP KINERJA PERBANKAN

Abstract

Accounting Department, Economics Faculty, Jember University Purpose of the research is to analyze the effect of deposits and funds of temporary syirkah on banking performance (study on annual report of Syariah Commercial Bank registered at Indonesian Bank). Type of the research is explanatory research which aims to analyze the theory and hypothesis to reinforce or resist theory and hypothesis of the last research. Data used in this research is secondary data gained from annual report of Syariah Commercial Bank registered at Indonesian Bank. Population of the research is all annual report of Syariah Commercial Bank registered at Indonesian Bank. Sampling technique used is purposive sampling. Criteria used are annual report of Syariah Commercial Bank issued in the research period. Number of sample fulfilling the criteria is 41 data. Data analysis method used in this research is multiple linear regression analysis method. The research uses f-test to analyze feasibility of the model and t-test used to analyze significance of independence variable partially on dependent variable. Result of the research shows that deposits variable doesn’t have significant effect on banking performance, whereas fund of temporary syirkah has positive significant effect on banking performance.