Penulis / NIM
APRILIA HASAN / 921414110
Program Studi
S1 - AKUNTANSI
Pembimbing 1 / NIDN
LA ODE RASULI, S.Pd., SE., MSA / 0007057701
Pembimbing 2 / NIDN
VALENTINA MONOARFA, SE., MM / 0010076909
Abstrak
Abstrak
Aprilia Hasan. 921 414 110. 2018. Pengaruh Pembiayaan Musyarakah dan Pembiayaan Mudharabah Terhadap Value Added Statement Pada Bank Umum Syariah di Indonesia periode 2012-2017. Skripsi. Program Studi S1 Akuntansi, Jurusan Akuntansi Fakultas Ekonomi. Universitas Negeri Gorontalo, dibawah bimbingan Bapak La Ode Rasuli, S.Pd., SE., MSA selaku pembimbing I dan Ibu Valentina Monoarfa, SE., MM selaku pembimbing II.
Penelitian ini bertujuan untuk menguji pengaruh pembiayaan musyarakah dan pembiayaan mudharabah terhadap value added statement secara parsial dan simultan. Data dalam penelitian adalah data sekunder. Populasi penelitian ini adalah 11 Bank Umum Syariah. Pengambilan sampel dengan metode purposive sampling., dengan jumlah sampel adalah 5 Bank Umum Syariah yakni Bank BNI Syariah, Bank BRI Syariah, Bank Muamalat Indonesia, Bank BCA Syariah, dan Bank Syariah Bukopin. Tehnik analisis data yang digunakan adalah regresi berganda data panel.
Hasil penelitian menunjukan bahwa pembiayaan musyarakah berpengaruh positif signifikan terhadap value added statement dan pembiayaan mudharabah berpengaruh positif signifikan terhadap value added statement. Secara simultan pembiayaan musyarakah dan pembiayaan mudharabah berpengaruh positif dan signifikan terhadap value added statement. Koefisien determinasi adalah sebesar 0.991 atau 99,1%.
Kata Kunci: Musyarakah, Mudharabah, Value Added Statement
ABSTRACT
Aprilia Hasan. 921 414 110. 2018. The Influence of Musyarakah Financing and Mudharabah Financing towards Value Added Statement on Sharia Commercial Bank of Indonesia at a periode time of 2012 to 2017. Skripsi. Bachelor Study Program of Accounting, Department of Accounting, Faculty of Economics. State University of Gorontalo. The principal supervisor is La Ode Rasuli, S.Pd., SE., MSA and the co-supervisor is Valentina Monoarfa, SE., MM.
The research aimed at examining the partially and simultaneously influence of musyarakah and mudharabah financing towards the value added statement. Data in this research were secondary data. Population in this research happened 11 Sharia Commercial Bank. The samples were collected through purposive sampling, which was 5 Sharia Commercial Bank; BNI Syariah Bank, BRI Syariah Bank, Muamalat Bank of Indonesia, BCA Syariah Bank, Bukopin Syariah Bank. The technique of analysis data used multiple regressions with panel data.
Research finding revealed that musyarakah financing had a positive and significant influence towards the value added statement and Mudharabah financing a positive and significant influence towards the value added statement. Simultaneously, musyarakah and mudharabah financing had a positive and significant influence towards the value added statement. The value of determination coefficient was 0.991% or 99,1%.
Keywords: Musyarakah, Mudharabah, Value Added Statement
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