Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Journal of Accounting and Digital Finance
Nauval, Amiratun
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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

Found 1 Documents
Search

 1 
Determinan pembiayaan murabahah dengan non-performing financing sebagai variabel moderating Nauval, Amiratun; Rahman, Taufikur
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 (383.981 KB) | DOI: 10.53088/jadfi.v1i3.176

Abstract

This study aims to determine the effect of third-party funds, capital adequacy ratio, and return on assets on murabahah financing with non-performing financing as moderating variables. This type of research is a quantitative research using secondary data. The population in this study amounted to 14 Islamic commercial banks. The sample of this study was determined by the purposive sampling method with the criteria determined by the researcher to obtain 60 samples from 12 Islamic commercial banks in the 2016-2020 period. The results showed that the third-party funds and capital adequacy ratio variables positively and significantly affected murabahah financing. In contrast, the return on assets variable had a positive but not significant effect. The moderated regression analysis (MRA) test shows that the non-performing financing interaction can moderate the effect of third-party funds, capital adequacy ratio, and return on assets on murabahah financing.
Co-Authors Rahman, Taufikur