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All Journal Jurnal Ilmiah Manajemen Ubhara Jurnal Revenue : Jurnal Ilmiah Akuntansi ISLAMIC ACCOUNTING JOURNAL
Budi Utomo
IAIN Salatiga
Religion Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Jurnal Revenue : Jurnal Ilmiah Akuntansi

 1 
PENGARUH CAPITAL ADEQUACY RATIO (CAR) DAN FINANCING TO DEPOSITO RATIO (FDR) TERHADAP PROFITABILITAS DENGAN NON PERFORMING FINANCING (NPF) SEBAGAI VARIABEL INTERVENING PADA BANK UMUM SYARIAH Ahmad Hakimul 'Izza; Budi Utomo
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v2i2.73

Abstract

This study examined the effect of capital adequacy ratio (CAR) and financing to deposit ratio (FDR) on profitability with non performing financing (NPF) as intervening variables in Islamic commercial banks for the period 2016-2020. The results of this study show that the capital adequacy ratio has a positive effect on profitability (ROA), but in contrast to financing to deposit ratio (FDR) which has no effect on profitability (ROA), then non performing financing (NPF) has a positive effect on profitability (ROA). The study also found that non performing financing (NPF) does not mediate the relationship between capital adequacy ration (CAR) to profitability (ROA), but non performing financing (NPF) is proven to mediate the relationship between financing to deposit ratio (FDR) to profitability (ROA).
Co-Authors Ahmad Hakimul 'Izza Nur Aziz Priska Rahmawati Siti Ika Nuraini