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All Journal Diglosia: Jurnal Kajian Bahasa, Sastra, dan Pengajarannya Alifmatika: Jurnal Pendidikan dan Pembelajaran Matematika Journal of Office Administration : Education and Practice Journal of Accounting and Digital Finance Fikruna : Jurnal Ilmiah Kependidikan dan Kemasyarakatan
Damayanti, Rima
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Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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Journal : Journal of Accounting and Digital Finance

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Mengukur profitabilitas dengan non performing financing sebagai variabel intervening pada pada Bank Umum Syariah Damayanti, Rima; Rofiuddin, Mohammad
Journal of Accounting and Digital Finance Vol. 1 No. 3 (2021): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.773 KB) | DOI: 10.53088/jadfi.v1i3.188

Abstract

This study aims to analyze the effect of Islamic social reporting, independent commissioners, and audit committees on profitability, with non-performing financing as an intervening variable. This study uses panel data, with a sample of 10 Islamic commercial banks in the 2016-2020 research period. The sampling technique in this research is purposive sampling. The results showed that Islamic social reporting was significantly adverse on profitability. The independent board of commissioners is significantly positive on profitability. The audit committee is significantly negative on profitability. Meanwhile, non-performing financing harms profitability. Islamic social reporting harms non-performing financing, the independent board of commissioners harms non-performing financing, and the audit committee harms non-performing financing. Non-performing financing variables cannot mediate Islamic social reporting, independent board of commissioners, audit committee on profitability.
Co-Authors Ahmad Bahrudin Ani Cahyadi Darmawan, Herman Durinda Puspasari Fatimah, Khusnul Hakti, Faisal Muhammad Fikri Rafi’i, Halim Rofiuddin, Mohammad Safitri, Triani Umi Kalsum