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Journal : Journal of Accounting and Digital Finance

Pengaruh pembiayaan syariah terhadap profitabilitas bank dengan BOPO sebagai pemoderasi Trisila, Juwanto; Nabila, Rifda
Journal of Accounting and Digital Finance Vol. 3 No. 3 (2023): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v3i3.826

Abstract

This research aims to determine the effect of mudharabah financing, musyarakah financing, and murabahah financing on profitability with BOPO as a moderating variable in Sharia commercial banks in 2016-2020. This type of research is quantitative research using secondary data in the form of panel data. The population in this study was 14 Sharia Commercial Banks, and 12 banks were selected as samples using the purposive sampling method. The data analysis method uses a moderated regression analysis approach. This research shows that mudharabah financing has a positive and significant effect on ROA, musyarakah financing, and murabahah financing has no effect on ROA. BOPO is able to moderate mudharabah financing against ROA, BOPO cannot moderate musyarakah financing and murabahah financing.
Faktor-faktor yang mempengaruhi struktur modal pada bank umum syariah Rofi’atun, Rofi’atun; Nabila, Rifda
Journal of Accounting and Digital Finance Vol. 1 No. 2 (2021): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.71 KB) | DOI: 10.53088/jadfi.v1i2.78

Abstract

This study aims to analyze the effect of institutional ownership, tangibility, profitability, and liquidity on a capital structure with company size as a moderating variable. The type of this study is descriptive quantitative research using secondary data. The population in this study amounted to 14 sharia commercial banks, 10 sharia commercial banks were used as research samples obtained by using a purposive sampling technique. The results of this study indicate that profitability has a significant effect on capital structure. While the institutional ownership, tangibility, and liquidity has no effect on capital structure. Company size is able to moderate the relationship between institutional ownership and profitability on capital structure.  However, company size is unable to moderate the relationship between tangibility and liquidity on capital structure.