Journal of Accounting and Digital Finance
Vol. 1 No. 3 (2021): Journal of Accounting and Digital Finance

Analisis faktor-faktor yang mempengaruhi tingkat pembiayaan murabahah pada Bank Umum Syariah di Indonesia

Listiyaniningsih, Listiyaniningsih (Unknown)
Bawono, Anton (Unknown)



Article Info

Publish Date
30 Dec 2021

Abstract

This study aims to determine the effect of CAR, NPF, Equity, and Bank Indonesia Syariah Certificates (SBIS) on Murabahah Financing moderated by TPF at Islamic Commercial Banks in 2016-2020. This research is a type of quantitative research. The population in this study was 14 Indonesian Islamic Commercial Banks, with the sampling technique being purposive sampling. The sample used as the object of research is 11 Islamic banks. The method used in this research is Moderated Regression Analysis (MRA). The results of this study indicate that the CAR, NPF, and Equity variables do not affect Murabahah Financing, and SBIS affects Murabahah Financing. Then based on the results of the MRA test, it was found that TPF was unable to moderate the effect of CAR, NPF, Equity on Murabahah Financing. However, DPK was able to moderate the influence of SBIS on Murabahah Financing.

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Journal Info

Abbrev

jadfi

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Journal of Accounting and Digital Finance (JADFi) [ ISSN 2776-639X] embraces a range of methodological approaches in identifying and solving significant prioritized accounting issues. Submissions are encouraged across all areas on accounting, finance, and cognate disciplines. It is strongly ...