Variables Determining For Impairment On Productive Assets In Islamic Banks In Indonesia

ana zahrotun nihayah, Lathif Hanaifr Rifqi

Abstract


Abstract

Purpose - This study aims to examine the effect of profit, productive assets, financing and problem financing on impairment on productive assets on Islamic banks in Indonesia.

Method - Data used are secondary data obtained from the Islamic Banking Statistics report for the 2015-2019 period. The sample used in this study was 12 Islamic Commercial Banks and data processing using SPSS 25.0 software.

Result - The results of this study indicate that the variable earning assets, financing and problem financing have a significant effect on the impairment on productive assets variable, while the profit variable does not have a significant effect on Impairment on productive assets variable.

Implication - This study can be used as a reference by Islamic banks in determining the amount of Impairment on productive assets.

Originality - This study analyzes the determinants of Impairment on productive assets at Islamic Banks.


Keywords


impairment on productive assets, profit; productive assets; financing; problematic financing.

Full Text:

Ana Zahrotun

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AL-ARBAH: Journal of Islamic Finance and Banking
Department of Sharia Banking
Faculty of Islamic Economics and Business
Universitas Islam Negeri (UIN) Walisongo Semarang Indonesia