Analisis Faktor Determinan Yang Mempengaruhi Pembiayaan Perbankan Syariah Dengan Pertumbuhan Ekonomi Sebagai Variabel Moderating

Luki Tias Sari (Mahasiswa Program Studi Akuntansi Institut Teknologi dan Bisnis Ahmad Dahlan)
Amrizal Amrizal (Dosen Program Studi Akuntansi Institut Teknologi dan Bisnis Ahmad Dahlan)

Indonesian Journal of Economics Application (IJEA)
Vol 2 No 2 (2020)

This study aims to determine the effect of inflation, non-perfoming financing, and third party funds on financing with economic growth as a moderating variable in Islamic banking. The independent variable consists of Inflation, Non-performing Financing and Third Party Funds. The dependent variable used in Financing. The moderating variable used is economic growth. This study uses a purposive sampling technique using 48 samples taken from Sharia Banking 2015 - 2018. The test results show that the Inflation variable has a positive and significant effect on Islamic banking financing. Non-performing financing variable has a positive but not significant effect on Islamic banking financing. Variable third party funds have a positive and significant impact on Islamic banking financing. Economic growth as a moderating variable weakens the relationship between inflation and Islamic banking financing. Economic growth as a moderating variable weakens the relationship between NPF and Islamic banking financing. Economic growth strengthens the relationship between DPK and Islamic banking financing. Simultaneously the independent variables consisting of Inflation, Non-performing Financing and Third Party Funds can influence or influence simultaneously on Sharia Banking Financing.