Do Contributions of Islamic Banks Stakeholders Influence Profit and Loss Sharing Financing? : Empirical Evidence in Indonesia

Year 2019, , 60 - 76, 31.03.2019

Titin Vegirawati , Didik Susetyo İnten Meutia Lukluk Fuadah

https://doi.org/10.25272/ijisef.455191

Abstract

The purpose of this study is to examine the
influence of contribution of shari’ah bank stakeholders on profit and loss
sharing financing, in the case of Indonesia. Stakeholders contributions
consisted of Investors, Depositors, Management, 
and  shari’ah supervisory board.  9 Islamic commercial banks and 16 Islamic
business units were selected using purposive sampling method. Data obtained
from annual reports from 2011 to 2016. The results of the study with multiple
regression models show that stakeholder contributions, such as mudharabah
depositors and management have a positive influence on profit and loss sharing
financing. Other stakeholder contributions proved to have no significant effect
on profit and loss sharing financing.

Keywords

stakeholders contributions, financing

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