Jurnal Ekonomi Syariah Pelita Bangsa
Vol. 8 No. 02 (2023): JESPB Edisi Oktober 2023

Pengaruh Pembiayaan Mudharabah Dan Musyarakah Terhadap Profitabilitas Bank Umum Syariah Dengan Dana Pihak Ketiga (DPK) Sebagai Variabel Moderasi

Sapnah (Unknown)
Sagantha, Fitri (Unknown)



Article Info

Publish Date
23 Oct 2023

Abstract

This study aims to determine the effect of Mudharabah and Musyarakah Financing on Profitability in Islamic Commercial Banks with Third Party Funds as a moderating variable. This research method is a quantitative research with an associative approach. The sample in this study is Islamic Commercial Banks that have been registered with the Financial Services Authority (OJK) in the 2020 - 2022 quarter period in the form of financial report data. Data collection was carried out using a purposive sampling method, so that a total of 48 samples were obtained from 4 Islamic Commercial Banks which could be processed. The analysis technique used in this study is multiple linear regression analysis and moderated regression analysis (MRA). The data is processed using the software application Eviews version 10. The partial test results show that (1) mudharabah financing has no significant effect on profitability with a probability value of 0.2602 > 0.05, (2) musyarakah financing has no significant effect on profitability with a probability value 0.8123 > 0.05. The simultaneous test results show that (3) mudharabah and musyarakah financing have a significant effect on profitability with a Prob (F-statistic) value of 0.000 <0.05. The MRA test results show that (4) third party funds are not able to moderate the effect of mudharabah financing on profitability with a probability value of 0.4993 > 0.05, (5) third party funds are unable to moderate the effect of musyarakah financing on profitability with a probability value of 0.1429 > 0.05.

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Journal Info

Abbrev

jespb

Publisher

Subject

Religion Education

Description

Jurnal Ekonomi Syariah Pelita Bangsa is a peer review of national journals published by Sharia Economics Study Program, Faculty of Islamic Religion, University of Pelita Bangsa, Bekasi. Editors appreciately welcome all public especially academics, researchers, and educators to donate their ...