Kompetensi Account Officer dan Informasi Asimetri terhadap Kinerja Murabahah dengan Risiko sebagai Variabel Intervening (Studi di BMT Kabupaten Banyuwangi dan Jember)

  • Brian Ahmad Nur Hasan Jurusan Akuntansi, Fakultas Ekonomi, Universitas Jember (UNEJ) Jln. Kalimantan 37, Jember 68121
  • Ahmad Roziq Jurusan Akuntansi, Fakultas Ekonomi, Universitas Jember (UNEJ) Jln. Kalimantan 37, Jember 68121
  • Imam Mas'ud Jurusan Akuntansi, Fakultas Ekonomi, Universitas Jember (UNEJ) Jln. Kalimantan 37, Jember 68121

Abstract

The aim of this research were to examine the influence of syariah account officer competency and asymmetry information for
murabahah budgeting performance by using murabahah budgeting risk as intervening variable. The research sample was the
BMT in Banyuwangi and Jember regency. This research used Partial Least Square (PLS) with purposive sampling 51
respondents. The Results showed is syariah account officer competency was significant positively influence on the murabahah
budgeting performance variable. Asymmetry information was significant negatively influence on the murabahah budgeting
performance. So, syariah account officer competency was not influence on the murabahah budgeting risk variable. Fourth,
asymmetry information was not influence on the murabahah budgeting risk. And last, murabahah budgeting risk was
insignificant negatively influence on the murabahah budgeting performance.

Published
2017-05-09
How to Cite
NUR HASAN, Brian Ahmad; ROZIQ, Ahmad; MAS'UD, Imam. Kompetensi Account Officer dan Informasi Asimetri terhadap Kinerja Murabahah dengan Risiko sebagai Variabel Intervening (Studi di BMT Kabupaten Banyuwangi dan Jember). e-Journal Ekonomi Bisnis dan Akuntansi, [S.l.], v. 4, n. 1, p. 12-18, may 2017. ISSN 2355-4665. Available at: <https://jurnal.unej.ac.id/index.php/e-JEBAUJ/article/view/4562>. Date accessed: 19 sep. 2017.