Abstract

The aim of this study is to assess the analysis of accounting information and analysis of sharia financing assessment

principles conducted by credit analysts of Sharia Bank as the basis in making financing decisions. The object of this study is

credit analyst of BRI Sharia Bank Ltd., Regional Offices of Semarang, Pati, Kudus, and Jepara. This study employed

multiple linear regression method and Independent Sample T-Test to analyze the data.

This study replicates Karamina's (2012) research on the effect of accounting information and non-accounting

information on credit decisions in Commercial Banks. The difference which may become a novelty in this study is to

examine the differences of accounting information and non-accounting information, in this case assessed by using the

principles of sharia financing assessment, toward the decision of financing by credit analyst.

This study found that accounting information and sharia finance assessment principles affect financing decision by

credit analyst of BRI Shariah Bank Ltd., Regional Offices of Semarang, Pati, Kudus, and Jepara.

Keywords: AI, NAI, FD