Analisis Pengaruh Produk dan Risiko Bank Terhadap Kinerja Maqasid Al Shariah: Studi Kasus pada Perbankan Syariah di Indonesia

Abstract

The purpose of this research is to analyze the effect of banking products and risks toward performance of shariah bank in Indonesia. Product variables measured with natural logarithm are mudharabah product, musharakah product, murabahah product and risk va riables are consist of capital risk measured by Capital Adequacy Ratio, liquidity risk measured by Loan to Deposit Ratio and firm size as control variable,while Islamic banking performance is measured by Maqasid al Shariah. The population of this research is all of shariah bank registered in Indonesia Stock Exchange(BEI). Purposive sampling method were used in this research and the number of samples is 10 (ten)Islamic banks that published financial report during period of 2010-2016. The hypotheses in this research were tested using multiple linear regression. The result of this research shows that mudharabah product and musharakah product have no significant effect on Maqasid Index meanwhile the murabahah product have significant and negative effect on Maqasid Index.Capital risk have significant and negative effect on Maqasid Index, different with the liquidity risk that have significant and positive effect on sharia banking performance measured with Maqasid al Shariah Index.