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All Journal Contemporary Islamic Economic and Business Review
Diana Djuwita
UIN Siber Syekh Nurjati Cirebon Indonesia
Economics, Econometrics & Finance

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The Effects of Growth Opportunity and Company Size on the Financial Performance of Islamic Commercial Banks through Capital Structure Widy Aulia Rahma; Layaman Layaman; Diana Djuwita
CIEBER: Contemporary Islamic Economic and Business Review Vol. 2 No. 2 (2026): Ekonomi Berdampak dan Berkelanjutan
Publisher : Fakultas Ekonomi dan Bisni Islam UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/cieber.v2i2.36

Abstract

This study aims to determine the effect of growth opportunity and company size on financial performance, with capital structure as a mediating variable, in Islamic commercial banks in Indonesia for the period 2019-2025. The research method used is quantitative associative analysis, using secondary data with purposive sampling techniques and 48 samples. Data analysis used path analysis with EViews to test the hypotheses. The results show that growth opportunity and company size have no effect on financial performance, while growth opportunity has a positive effect on capital structure. Financial performance has a negative effect on capital structure. Capital structure has no effect on financial performance and is unable to mediate the relationship between the variables. This research is important for understanding the internal factors that influence the financial performance of Islamic banks following the COVID-19 pandemic growth slowdown to encourage efficient capital use and achieve better profits.
Peran Mediasi Financing to Deposit Ratio dalam Mengukur Pengaruh Cost to Income Ratio & Non-Performing Financing Terhadap Profitabilitas Bank Umum Syariah di Indonesia 2019-2024. Ameliya Ameliya; Diana Djuwita; Layaman Layaman
CIEBER: Contemporary Islamic Economic and Business Review Vol. 2 No. 3 (2026): Ekonomi Islam dan Sustainable Economy
Publisher : Fakultas Ekonomi dan Bisni Islam UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/cieber.v2i3.40

Abstract

Profitability is a key indicator for measuring the performance and sustainability of Islamic banks. This study aims to analyze the effect of Cost-to-Income Ratio and Non-Performing Financing on profitability (Return on Equity) with Financing to Deposit Ratio as an intervening variable. This research is quantitative research with a causal associative approach on Islamic Commercial Banks (BUS) registered with the Financial Services Authority (OJK) for the period 2019-2024. The sampling technique used was purposive sampling, resulting in a sample of 8 Islamic Commercial Banks. The data used is secondary data in the form of published annual financial reports. The data analysis techniques used were panel data regression testing and path analysis, using Eviews 12 software. The results of the study indicate that the Cost to Income Ratio does not affect profitability, Non-Performing Financing has a negative effect on profitability, the Cost to Income Ratio does not affect the Financing to Deposit Ratio, Non-Performing Financing has a positive effect on the Financing to Deposit Ratio, and the Financing to Deposit Ratio has a positive effect on profitability. Based on the results of the mediation test using the Sobel test, it was found that the Financing to Deposit Ratio was unable to mediate the effect of the Cost to Income Ratio on profitability. However, the Financing to Deposit Ratio was proven to be able to mediate the effect of Non-Performing Financing on profitability.
Co-Authors Ameliya Ameliya Layaman Layaman Widy Aulia Rahma