International Journal of Islamic and Social Sciences (ISOS)
Vol. 1 No. 3 (2021): Vol. 1 No. 3 (2021): ISOS : International Journal of Islamic and Social Science

The Effect of Murabahah and Mudharabah Financing on Profitability with NonPerforming Financing (NPF) as a Moderating Variable (at Islamic Commercial Banks in Indonesia)

Ismawati (Islamic Banking Faculty of Economics and Islamic Business, State Islamic University (UIN) Alauddin Makassar)
M. Alfira Yuningsih (Unknown)
Kamaruddin (Unknown)
Samsul Arifai (Unknown)



Article Info

Publish Date
24 Dec 2021

Abstract

This study aims to determine the effect of Murabahah and Mudharabah financing on profitability with Non Performing Financing (NPF) as a moderating variable in Islamic commercial banks in Indonesia for the 2013-2019 period. The population used is all Islamic Commercial Banks registered with the Financial Services Authority as many as 14 Islamic Banks. The sampling technique used was the purposive sampling method, and 8 samples were selected. This research is a type of quantitative research using Multiple Linear Regression Analysis and Moderated Regression Analysis (MRA). The results of the study state that Murabahah financing has a negative and significant effect on ROA, Mudharabah financing has a positive and significant effect on ROA, Non-Performing Financing (NPF) does not moderate the relationship between Murabahah financing and ROA and Non-Performing Financing (NPF) has a significant influence on moderating the financing relationship. Mudharabah on ROA.

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Journal Info

Abbrev

isos

Publisher

Subject

Economics, Econometrics & Finance

Description

International Journal of Islamic and Social Sciences (ISOS) is an open access, peer-reviewed, and refereed journal published by The Islamic Economic and Business Faculty, Universitas Islam Negeri Mataram, Indonesia. The main objective of ISOS is to provide an intellectual platform for the ...