Pengaruh Pendapatan Musyarakah Dan Ijarah Terhadap Laba Bersih Pada Pt. Bank Muamalat Indonesia Tbk.

Mamah Irnawati Dewi, . and Sugiyanto, . (2015) Pengaruh Pendapatan Musyarakah Dan Ijarah Terhadap Laba Bersih Pada Pt. Bank Muamalat Indonesia Tbk. Jurnal Ilmiah Akuntansi Universitas Pamulang, 3 (1). pp. 581-601. ISSN 2339-0867

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Abstract

The purpose of this study was to determine how much net profit generated by the bank and how much influence Musharaka and Ijara income to net income at PT. Bank Muamalat Indonesia Tbk. The method used in this research is quantitative method. The sample used in this study is the income statement year of 2008-2013. To determine the influence of Musyarakah and Ijara income to net income , statistical tests used were multiple linear regression test calculations, multiple correlation test, determination test, t test and f test using the program SPSS 22 for Windows. From the calculation of T test showed musyarakah income has a significant effect on net income, where the count value T is greater than the T table or 6.094> 3.182. With significant value less than the significance level of 0.05 or 0.009 <0.05 then Ha1 accepted. While the results of test calculations for income Ijara T there is no influence between Ijara income to net income, where the count value T is smaller than T table or -3.777 <3.182. Where the significance value less than the significance level of 0.05 or value 0.033 <0.05 then Ha2 rejected. While the results of the F test result calculated F value is greater than the F table or 36.624> 9.552, which means there is significant influence simultaneously between Musyarakah and Ijara income to net income. Where the significance value less than the significance level of 0.05 or value 0.008 <0.05 then Ha3 accepted. Keywords: Income Musyarakah, Ijarah Income, Net Income

Item Type: Article
Subjects: H Social Sciences > HC Economic History and Conditions
Depositing User: Admin Perpustakaan UNPAM
Date Deposited: 21 Dec 2015 11:58
Last Modified: 21 Dec 2015 11:58
URI: http://eprints.unpam.ac.id/id/eprint/946

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