The Effect of Sharia Compliance On Investment Account Holder of Islamic Commercial Bank in Indonesia (2014-2018)

📝 Deskripsi / Abstrak

This study aims to see the effect of Sharia Compliance on Investment Account Holder of Islamic Commercial Banks for the period 20142018. The independent variables in this research are Islamic Income Ratio (IsIR), Profit Sharing Ratio (PSR) and Zakat Performance Ratio (ZPR). Meanwhile, the dependent variable is the Investment Account Holder which is proxied by Third Party Funds. The research method used in this research is quantitative with an associative approach. The number of samples used was 8 Islamic banks in Indonesia using a purposive sampling technique. This study uses secondary data, namely the annual report for the 20142018 period. The results of this study indicate that partially the IsIR (Islamic Income Ratio) and ZPR (Zakat Performance Ratio) have a significant effect on Investment Account Holders. Meanwhile, PSR (Profit Sharing Ratio) has no significant effect on Investment Account Holder. Meanwhile, simultaneously the IsIR (Islamic Income Ratio), PSR (Profit Sharing Ratio) and ZPR (Zakat Performance Ratio) have a significant effect on Investment Account Holder.