Journal of Accounting and Digital Finance
Vol. 3 No. 3 (2023): Journal of Accounting and Digital Finance

Determinan profitabilitas dengan inflasi sebagai variabel pemoderasi

Triana, Nita (Unknown)
Rofiuddin, Mohammad (Unknown)



Article Info

Publish Date
30 Dec 2023

Abstract

This research aims to analyze the effect of the MSME financing, capital adequacy ratio, non-performing financing, and net operating margin on profitability with inflation as moderating variable in islamic banking in indonesian. The population used is the monthly financial statements of Islamic commercial banks for the period 2017-2021. With the saturated sampling technique, the number of samples was determined to be 60 months. The data is managed using moderated regression analysis (MRA). The findings show that MSME financing has no effect on profitability and capital has no effect on profitability. However, financing risk has a positive effect on profitability and net operating margin has a positive effect on profitability. Meanwhile, on the moderating variable, inflation can moderate MSME financing towards profitability. However, inflation cannot moderate capital, financing risk, and net operating margin on profitability.

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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 ...