ISLAMIC ACCOUNTING JOURNAL
Vol 1, No 2 (2021): Islamic Accounting Journal

The Effect Of Mudharabah Financing, Musyarakah Financing and Profit Sharing Ratio On Profitability (ROA) With Non Performing Financing As Moderating Variable

Rekno Sawiji Lestari (IAIN Salatiga)
Saiful Anwar (IAIN Salatiga)

Article Info

Publish Date
16 Dec 2021

Abstract

The purpose of this study was to determine the effect of Mudharabah Financing, Musyarakah Financing and Profit Sharing Ratio on Profitability with Non Performing Financing as Moderating Variable in Islamic Commercial Bank. The sample used in this study was 9 banks with the sampling technique using purposive sampling. The analytical method used is multiple linear regression. The result show that the variable Mudharabah Financing has a positive and significant effect on Profitability. While Musyarakah Financing and Profit Sharing Ratio has no effect on Profitability. And Non Performing Financing can moderate the offect of Mudharabah Financing and Profit Sharing Ratio on Profitability. But cannot moderate the effect of Musyarakah Financing on Profitability.

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Journal Info
ISLAMIC ACCOUNTING JOURNAL
Website

Abbrev

iaj

Publisher

Universitas Islam Negeri Salatiga

Subject

Religion Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Islamic Accounting Journal with the registered number e-ISSN 2808-8093 (Online), is a single peer-reviewed journal published two times a year (every June and December) by the Faculty of Islamic Economics and Business, Universitas Islam Negeri (UIN) Salatiga. Islamic Accounting Journal is intended to ...