Ela Lutfatus Syu’la
Program Studi Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas PGRI Kanjuruhan Malang

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

Faktor determinan pembiayaan musyarakah dengan NPF sebagai variabel moderasi Ela Lutfatus Syu’la; Sulistyo Sulistyo; Mochamad Fariz Irianto
MBR (Management and Business Review) Vol 5 No 1 (2021): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/mbr.v5i1.5450

Abstract

This study aims to analyze the influence of DPK, CAR, and ROA on musyarakah financing with NPF as a moderation variable in Islamic commercial banks in Indonesia. Using a quantitative research approach, the data collection technique uses the documentation of the quarterly financial statements of Islamic commercial banks on the OJK website. The population of this study are Islamic commercial banks registered with the OJK for the 2017-2019 period. The results showed that NPF was not able to strengthen the influence of TPF and ROA on musyarakah financing, but was able to strengthen the effect of CAR on musyarakah financing. Limitations in this study only tested 3 independent variables, namely TPF, CAR and ROA. Further researchers are expected to be able to add other independent variables, including the variable Financing to Deposit Ratio (FDR) and Operational Cost of Operating Income (BOPO).