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All Journal Al-Muhasib: Journal of Islamic Accounting and Finance
Misra Windayani
UIN Alauddin Makassar

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Capital Adequacy, Profitability, and Murabahah Financing: The Moderating Role of Non-Performing Financing in Indonesian Islamic Commercial Banks Misra Windayani; Sudirman; Muhammad Taufik
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 6 No. 1 (2026)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic University Syekh Wasil of Kediri [UIN Syekh Wasil Kediri]

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/al-muhasib.v5i2.2868

Abstract

This study examines the effects of the Capital Adequacy Ratio (CAR) and Return on Assets (ROA) on murabahah financing, with Non-Performing Financing (NPF) serving as a moderating variable in Indonesian Islamic Commercial Banks. Employing a quantitative approach with a causal-associative research design, the study analyzes secondary data from six Islamic Commercial Banks registered with the Financial Services Authority (OJK). The data are analyzed using moderated regression analysis. The findings show that CAR has a negative and statistically significant effect on murabahah financing, whereas ROA has no statistically significant effect. Furthermore, NPF does not significantly moderate the relationships between either CAR or ROA and murabahah financing. However, CAR and ROA jointly have a statistically significant effect on murabahah financing. These findings indicate that capital adequacy plays an important role in determining murabahah financing policies, whereas profitability, as measured by ROA, does not independently drive the expansion of murabahah financing. The findings highlight the importance of optimizing CAR management to balance capital stability with financing growth and improving operational efficiency to strengthen bank profitability. Although NPF does not function as a significant moderating variable, asset quality remains an important consideration in the sustainable planning and management of murabahah financing.
Co-Authors Muhammad Taufik Sudirman