Analisis Perbedaan Kinerja Keuangan Bank Syariah Berbasis PSAK Syariah, AAOIFI, Dan IFRS

Rifqi Muhammad(1*), Aldhika Yusnar Fahmie(2),


(1) Universitas Islam Indonesia
(2) Universitas Islam Indonesia
(*) Corresponding Author

Abstract


Penelitian ini bertujuan untuk mengetahui perbedaan penggunaan standar keuangan syariah  PSAK Syariah, AAOIFI dan IFRS, terhadap Capital Adequacy Ratio (CAR), Return on Asset (ROA), Return on Equity (ROE) dan Non Performing Financing (NPF) pada suatu lembaga bank syariah. Analisis dilakukan dengan menggunakan data tahunan Bank Syariah yang berada di Indonesia, Malaysia, Arab Saudi,Bahrain, Sri Lanka, Qatar, dan Kuwait periode 2013 hingga 2017. Analisis ini menggunakan sampel sebanyak 12 bank syariah. Sumber data dalam penelitian ini diambil dari website.


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DOI: 10.24235/amwal.v11i2.4940

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