ANALISIS DETERMINAN PERTUMBUHAN LABA BANK UMUM SYARIAH DI INDONESIA (Jurnal Ekobis : Ekonomi Bisnis & Manajemen, 2022)
Penelitian ini bertujuan untuk mengetahui pengaruh Pembiayaan Murabahah, Likuiditas (Current Ratio), dan Total Asset Turnover (TATO) terhadap Pertumbuhan Laba dengan Ukuran Bank (Size) sebagai Variabel Moderating pada Bank Umum Syariah di Indonesia. Jenis  penelitian  ini  adalah  penelitian kuantitatif, dengan  sampel  penelitian  yang  ditentukan  dengan  metode purposive  sampling  sehingga diperoleh 60 sampel dari 12 bank umum syariah pada periode pengamatan (2016-2020). Metode  pengumpulan  data  dilakukan  dengan  mengakses  laporan tahuan  yang telah  dipublikasikan pada  website resmi masing-masing bank.  Data  yang  diperoleh  kemudian  diolah  dengan  alat  analisis Eviews 12. Metode  analisis  yang digunakan dalam penelitian ini  meliputi  uji  regresi  berganda dan  uji  MRA.  Hasil penelitian menunjukkan bahwa secara parsial variabel Pembiayaan Murabahah berpengaruh positif dan signifikan terhadap pertumbuhan laba. Current Ratio (CR)  berpengaruh negatif tidak signifikan terhadap pertumbuhan laba. Total Asset Turnover (TATO) berpengaruh positif tidak signifikan terhadap pertumbuhan laba. Berdasarkan uji  Moderated Regression Analysis  (MRA) menunjukkan variabel Ukuran bank (size) mampu memoderasi (memperkuat) pengaruh pembiayaan murabahah terhadap pertumbuhan laba dan ukuran bank (size) tidak mampu memoderasi pengaruh Current Ratio (CR) dan Total Asset Turnover (TATO) terhadap pertumbuhan laba.This study aims to determine the effect of Murabahah Financing, Liquidity (Current Ratio), and Total Asset Turnover (TATO) on Profit Growth with Bank Size as Moderating Variable in Islamic Commercial Banks in Indonesia. This type of research is quantitative research, with research samples determined by purposive sampling method in order to obtain 60 samples from 12 Islamic commercial banks in the observation period (2016-2020). The data collection method is done by accessing the annual reports that have been published on the official website of each bank. The data obtained were then processed using the Eviews 12 analysis tool. The analytical methods used in this study included multiple regression tests and MRA tests. The results showed that partially Murabahah financing variable had a positive and significant effect on profit growth. Current Ratio (CR) has no significant negative effect on profit growth. Total Asset Turnover (TATO) has no significant positive effect on profit growth. Based on the Moderated Regression Analysis (MRA) test, the variable size of the bank (size) is able to moderate (strengthen) the effect of murabahah financing on profit growth and the size of the bank (size) is not able to moderate the effect of Current Ratio (CR) and Total Asset Turnover (TATO) on profit growth.