Journal of Accounting and Digital Finance
Vol. 1 No. 1 (2021): Journal of Accounting and Digital Finance

Determinan profitabilitas perbankan syariah di Indonesia: peran moderasi non performing financing

Muhammad Abdul Malik (Fakultas Ekonomi dan Bisnis Islam IAIN Salatiga)
Saiful Anwar (Fakultas Ekonomi dan Bisnis Islam IAIN Salatiga)



Article Info

Publish Date
29 Apr 2021

Abstract

This study aims to examine the effect of profit sharing, BOPO and financing on profitability with non-performing financing (NPF) as a moderating variable. This study uses linear regression analysis of panel data on 11 Islamic Commercial Banks (BUS) for the 2015-2019 period in Indonesia. The results of this study indicate that profit sharing and financing have a positive effect, BOPO has a negative effect on the profitability of Islamic banking in Indonesia. The relationship between profit sharing and financing in Islamic banking is moderated by non-performing financing, but not with the relationship for financing and operating income (BOPO) which is not able to moderate by non-performing financing. This research contributes to Islamic banking in Indonesia in order to make effective financing with results sharing and operational cost efficiency in operating income (BOPO) so that performance can improve financial performance.

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Journal Info

Abbrev

jadfi

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Journal of Accounting and Digital Finance (JADFi) [ ISSN 2776-639X] embraces a range of methodological approaches in identifying and solving significant prioritized accounting issues. Submissions are encouraged across all areas on accounting, finance, and cognate disciplines. It is strongly ...