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

ana zahrotun nihayah*  -  Universitas Islam Negeri Walisongo Semarang, Indonesia
Lathif Hanaifr Rifqi  -  Universitas Islam Negeri Walisongo Semarang, Indonesia

(*) Corresponding Author

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.

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Al-Arbah: Journal of Islamic Finance and Banking
Published by Department of Sharia Banking, Faculty of Islamic Economics and Business, UIN Walisongo Semarang, Indonesia
Jl Prof. Dr. Hamka Kampus III Ngaliyan Semarang 50185
Phone: +62 852-3660-5533
Website: https://febi.walisongo.ac.id/
Email: alarbah@walisongo.ac.id

ISSN: 2716-3946 (Print)
ISSN: 2716-2575 (Online)

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