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IHSAN, MUHAMMAD FIKRI
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Journal : RUBINSTEIN

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Pengaruh Profitabilitas, Modal, Dan Likuiditas Terhadap Discretionary Financing Loss Provisions Dengan Bank Size Sebagai Variabel Moderasi (Studi Pada Perbankan Syariah Di Indonesia 2016-2020) Ihsan, Muhammad Fikri; Arif, Muhammad; Syahbudi, Muhammad
RUBINSTEIN Vol. 3 No. 2 (2025): RUBINSTEIN (juRnal mUltidisiplin BIsNis Sains TEknologI & humaNiora)
Publisher : LP3kM Buddhi Dharma University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/rubin.v3i2.3569

Abstract

This study analyzes the effect of profitability, capital, and liquidity on Discretionary Financing Loss Provisions (DFLP) with bank size as a moderating variable in Islamic banks in Indonesia from 2016 to 2020. Using a quantitative method and moderating regression analysis with SPSS, the results show that profitability, capital, and liquidity have a positive and significant effect on DFLP. Bank size does not moderate the effect of profitability on DFLP but can moderate the effect of capital and liquidity on DFLP. The F test indicates that all independent variables have a significant simultaneous effect on DFLP, as evidenced by the Fvalue (5.169) being greater than the Ftable value (2.54) and the significance value of 0.001 < 0.05. The coefficient of determination test shows that the R² value in model 1 is 0.273, and in model 2, it is 0.561. This indicates that the R² value in model 1 is smaller than in model 2, proving that adding moderation has a weak influence.
Co-Authors Fredricka, Jhoanne Muhammad Arif muhammad Syahbudi, muhammad