Accounting Information and Non-Accounting Information in Financing Decision: in Islamic Banking Indonesia

Abstract

This study aims to determine whether Islamic Banking in its financing provision decisions based on financial statements as a source of accounting information, or not. To find out whether banks also base their financing decisions on non-accounting details or not. The target population in this study are all funding requests received by Islamic banking in Jambi City during 2018. The sample in this study amounted to 56 files, taken using the "simple random sampling" method. This research conducted using a survey method, namely, by using structured questions. The analysis carried out using multiple linear regression. The results showed that: accounting information variables that significantly influence financing decisions are activity variables. For the analysis of non-accounting information, the significant effect is the level of collateral, the reputation of the customer, and the economic sector to be financed. Together with the accounting information and non-accounting information, variables significantly influence the level of financial decisions.