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Santi Rahmawati
Universitas Islam Negeri Siber Syekh Nurjati Cirebon, Indonesia
Economics, Econometrics & Finance

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The Effect of DER, CAR, and ROA on Liquidity with Firm Size as a Moderating Variable in Islamic Commercial Banks (BUS) During the 2020–2024 Period Deni Prastiono; Santi Rahmawati; Saigatun Haniyah; Syaeful Bakhri; Abdul Aziz
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.10262

Abstract

Liquidity is a critical factor in ensuring the operational stability of Islamic banking institutions. This study aims to examine the effects of the Debt to Equity Ratio (DER), Capital Adequacy Ratio (CAR), and Return on Assets (ROA) on bank liquidity, measured by the Financing to Deposit Ratio (FDR). In addition, this research investigates the moderating role of firm size in Islamic Commercial Banks in Indonesia during the 2020–2024 period. This study adopts a quantitative approach using secondary data derived from the published annual financial statements of Islamic Commercial Banks. The data were analyzed using moderated regression analysis to assess both direct and interaction effects among variables. The findings reveal that DER has a negative and significant effect on liquidity, indicating that higher leverage tends to reduce the bank’s ability to maintain adequate liquidity levels. Conversely, CAR shows a positive and significant effect on liquidity, highlighting the importance of sufficient capital in supporting liquidity stability. Meanwhile, ROA does not have a significant influence on liquidity. Furthermore, the moderation analysis indicates that firm size strengthens the relationship between CAR and liquidity, suggesting that larger banks are better able to utilize their capital to maintain liquidity. However, firm size does not moderate the relationship between DER and ROA on liquidity. These results underline the vital role of capital adequacy in sustaining the liquidity performance of Islamic banks.
Analysis of Capital Structure, Profit-Sharing Income, and Financial Performance of Islamic Commercial Banks in Indonesia, 2019–2023 Santi Rahmawati; Sri Rokhlinasari; Alvien Septian Haerisma
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.10303

Abstract

This study aims to analyze the capital structure, profit-sharing income, and financial performance of Islamic Commercial Banks (ICBs) in Indonesia during the 2019–2023 period. The background of this research is based on a significant decline in Return on Assets (ROA) and the challenges faced by Islamic banks in maintaining stable financial performance amid global economic fluctuations and uncertainty. This research employs a quantitative approach using secondary data obtained from the annual financial reports of seven Islamic Commercial Banks, accessed through their official websites. The data analysis techniques include descriptive statistics, classical assumption tests, hypothesis testing, and panel data regression analysis. The results indicate that, partially, capital structure measured using Debt to Equity Ratio (DER), Current Ratio (CR), and total liabilities has a negative effect on financial performance. Similarly, profit-sharing income also shows a negative impact on financial performance. Furthermore, the simultaneous test reveals that capital structure and profit-sharing income jointly influence the financial performance of Islamic Commercial Banks in Indonesia during the observed period. In conclusion, both capital structure and profit-sharing income play significant roles in determining the financial performance of Islamic banking institutions, although their effects tend to be negative within the study period.
Co-Authors Abdul Aziz Alvien Septian Haerisma Deni Prastiono Saigatun Haniyah Sri Rokhlinasari Syaeful Bakhri