PENGARUH PEMBIAYAAN MUDHARABAH, MURABAHAH DAN MUSYARAKAH TERHADAP ROA DENGAN NPF SEBAGAI VARIABEL MODERASI PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2016-2020

meisha fatma wijaya
Siti Alifah Handayani
Tessalonika Federova Br Simanjuntak
Hasyim .

Jurnal Ilmiah Wahana Pendidikan
Vol 9 No 11 (2023): Jurnal Ilmiah Wahana Pendidikan

The purpose of this study is to determine the effect of Islamic commercial banks financing mudharabah, murabahah, and musyarakah in Indonesia on ROA from 2016 to 2020. This quantitative research uses secondary data from financial reports published in OJK for the period 2016-2020. The study population consisted of five Islamic Commercial Banks with a total sample of 25. In this study, descriptive statistical tests and panel data regression models were used as data analysis techniques, also Eviews software version 12 was used to analyse the data. The study revealed that mudharabah, murabahah, and musyarakah financing all had an insignificant influence. Through the use of NPF as a moderating variable, murabahah, musyarakah, and mudharabah financing have a significant effect on the ROA variable.