Yuli Ana
IAIN SALATIGA

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Pengaruh Pembiayaan Jual Beli (PJB), Pembiayaan Bagi Hasil (PBH) Dan Modal Intelektual Terhadap Profitabilitas Dengan Npf Sebagai Variabel Moderasi Pada Bank Umum Syariah Periode 2015-2019 Yuli Ana; Nur Khabib
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 2 (2021): Juni 2021 - Oktober 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i2.7636

Abstract

There were ups and downs that ROA faced in 2010-2019. However, in the last five years ROA has increased significantly, namely 0.50% in 2015 and increased to 1.80% in 2019. The purpose of this study is to determine the Analysis of the Effect of Selling and Buying Financing, Profit Sharing Financing, and Intellectual Capital. on Profitability with Non Performing Finance (NPF) as Moderating Variable (Case Study on Islamic Commercial Banks in Indonesia for the 2015-2019 Period). The method in this study using purposive sampling method. And the results of the study indicate that Sales and Purchase Financing, Profit Sharing Financing and Intellectual Capital have a negative effect on ROA. NPF is able to moderate Sales and Purchase Financing to ROA, NPF is not able to moderate Profit Sharing Financing to ROA, and NPF is able to moderate Intellectual Capital to ROA.