Analisis Pengaruh Informasi Laporan Keuangan terhadap Keberlanjutan Laba (Earnings Sustainability) pada Lembaga Keuangan Syariah

Abstract

The issue will be discussed is the effect of financial information to earnings
sustainability that focuses on case studies of BSM. Operating profitof BSM was
fluctuated from year to year, so it is necessary to know the extent of effect from
financial information to reflects the rate of profit. Financial information that is used
are the components of financial statements, that: Operating Cash Flow (AKO),
Temporary Syirkah Funds (DST), and Zakat of BSM (ZAKAT) as the independent
variable and Operating Income (LO) as the dependent variable. The method of
analysis used in this research is the multiple linear regression analysis and through the
testing phase of classical assumption that the testing conducted on the annual financial
statements of BSM that the years start from 1999 to 2013. Multiple regression results
show that all the independent variables as the information of financial statement in
this study had a positive and significant influence to the dependent variable,
sustainability earnings. So it can be concluded that information of financial statements
have an important role in assessing the sustainability earnings of BSM.