|
Financing, Cash Flow, Risk, Profitability And Islamic Social Responsibility Of Islamic Banks In Indonesia
[Full Text]
AUTHOR(S)
Dwi Indriani Fidiastutik, Ahmad Roziq
KEYWORDS
Cash Flow, Financing, Financing Risk, Islamic Social Responsibility, Profitability
ABSTRACT
This study aims to examine the effect of financing, cash flow on Islamic social responsibility with financing risk, profitability asintervening variables in sharia commercial banks in Indonesia for the period 2015-2018. This type of research is explanatory research. The population during the observation period is 14 Islamic Commercial Banks registered with the Financial Services Authority. The sampling technique is purposive sampling and obtained 8 Islamic Commercial Banks. The analysis technique uses path analysis with SmartPLS 3. The test results show that financing does not have a significant effect on financing risk, financing risk has no significant effect on profitability while cash flow has a significant effect on financing risk, and profitability has a significant effect on Islamic social responsibility. Companies are advised to pay more attention to cash flow management in order to overcome the risk of financing and do more disclosures so as to attract investors to invest more in the company.
REFERENCES
[1]. Cristine, et al. 2019. Effects of Profitability, Leverage, Total Cash Flow and Firm Size on Financial Distress in Property and Real Estate Companies Listed on the Indonesia Stock Exchange in 2014 - 2017. Journal of Islamic Economics & Economics. Volume 2. No. 2.
[2]. Dewi, Kartika. 2016. Effect of Profit, Cash Flow, Liquidity, Leverage, Company Size, Institutional Ownership and Managerial Ownership on Financial Distress (Study of Manufacturing Companies Listed on the Stock Exchange for the Period of 2010 - 2015).
[3]. Djatmiko, Rachman. 2015. Effect of Mudharabah and Murabahah Financing on Non-Performing Financing (NPF) (Case Study of Sharia Commercial Banks in Indonesia). Study and Accounting Research.1-9.
[4]. Hanifah, Mutiara. 2016. Effect of Financing Based on Types of Agreements Against Non-Performing Financing of Sharia People Financing Banks in Indonesia Period 2011 to 2015. Thesis. Bogor Agricultural University.
[5]. Muzakky. 2014. Influence of CAR, NPF, ROE and FDR Against the Profitability of Sharia Commercial Banks. Scientific articles. Perbanas Surabaya College of Economics
[6]. Roziq, Ahmad., Ibnu Aburizal N Ms. 2011. Effect of Financing and Cash on Corporate Social Responsibility Through Profit As an Intervening Variable in Islamic Commercial Banks in Indonesia. Jember Accounting Journal.
[7]. Santoso et al. 2017. Determination of Disclosure of Islamic Social Reporting at Sharia Commercial Banks in Indonesia. Journal of Dynamics of Accounting and Business Vol. 4 (2), 2017, pp. 125-142.
[8]. Setiawan, A.B. 2006. Islamic Banking: Challenges and Opportunity for Development in Indonesia. Coordinate Journal, VIII (1).
[9]. Triyuwono, Iwan. 2016. Taqwa: Deconstructing Triple Bottom Line (TBL) to Awake Human Divine Consciousness. Pertanika J. Soc. Sci. & Hum. 24 (S): 89 - 104 (2016).
[10]. Law of the Republic of Indonesia Number 21 of 2008 concerning Islamic Banking
[11]. Widiawati, Septi., Raharja, Surya. 2012.Analysis of Factors Affecting Islamic Social Reporting of Companies - Companies that Are Listed in Sharia Securities. Diponegoro Journal Of Accounting Volume 1. Number 2.
[12]. Yusuf, Muhammad. 2017. Impact of Financial Ratio Indicators on Profitability of Sharia Commercial Banks in Indonesia. Journal of Finance and Banking. Volume 13. Number. 2
|
