Pengaruh Pembiayaan Jual Beli & Pembiayaan Bagi Hasil Terhadap Kinerja Keuangan (Stdui Kasus pada PT KB Bukopin Syariah Periode 2016 - 2023)

Abstract

This study aims to analyze the effect of sales-based financing and profit-sharing financing on the financial performance of PT KB Bukopin Syariah. The method used is a quantitative approach, where the population of this study consists of the financial reports of PT KB Bukopin Syariah, and the sample used is the quarterly financial reports of PT KB Bukopin Syariah for the period 2016-2023. The sampling technique employed is convenience sampling, a part of non-probability sampling. Using multiple linear regression, the analysis methods applied include descriptive analysis, classical assumption tests, and hypothesis testing regarding the effect of sales-based financing (X1) and profit-sharing financing (X2) on financial performance (Y). The results show that, simultaneously, sales-based financing and profit-sharing financing have a positive effect on financial performance, as evidenced by the F-test results, where the significance is 0.041 < 0.05, and the calculated F value is 3.584 > 3.327 (F-table). The sales-based financing variable does not significantly affect financial performance, as seen from the t-test, where the significance is 0.820 > 0.05, and the calculated t value is -0.230 < 2.043 (t-table). Profit-sharing financing also does not significantly affect financial performance, as proven by the significance of 0.820 > 0.05 and the calculated t value of -0.230 < 2.043 (t-table).