The Effect Of Liabilities And Equity On The Profitability Of National Sharia Banks In Indonesia

The purpos e of this study is to determine the effect of liabilities and equity on the profitability of Islamic
banks. This type of research is a quantitative research with the population is a national commercial
Islamic bank registered with the Financial Services Authority. The type of data used is secondary data
published by OJK and analyzed using multiple linear regression techniques. The results of the research
show that liabilities have no effect on profitability. Liability (X1) has a t count value of -0.328 which is
smaller than the t table value at a significant level of ± 2.003 while in the Sig (Significance) column from
the table above shows that the liability variable (X1) has a significant number above 0.05. Then for the
effect of equity, it shows that equity (X2) has a t count value of 0.062 which is smaller than the t-table
value at a significant level of ± 2.006 while in the Sig (Significance) column from the table above shows
that the Equity variable (X2) has a significant number above 0.05. So the null hypothesis is rejected,
which means that Equity (X2) has no effect on the dependent variable Profitability (Y). As for the
simultaneous effect, between liabilities and equity on profitability does not show a significant effect. The
result of F count is 0.349 < F table 3.262, which means that at the real level a = 0.05, the Liability (X1)
and Equity (X2) factor variables simultaneously have no significant (significant) effect on Profitability (Y)
can be accepted or tested at a significant level. = 0.05.