Determinan BOPO Pada Perbankan Syariah Periode 2018.Q1-2023.Q2: Firm Size Sebagai Variabel Moderasi

Febrian, Neyzha Virela Lourencia
Budianto, Eka Wahyu Hestya

Disclosure: Journal of Accounting and Finance
Vol. 4 No. 2 (2024): November

This research aims to analyze the influence of ZISWAF Fund Receipts, NPF Nett, and Musyarakah Income on BOPO in Islamic banks in Indonesia, by considering company size as a moderating variable. The research sample includes five sharia banks: Bank Muamalat Indonesia, Bank Syariah Indonesia, Bank Victoria Syariah, Bank Mega Syariah, and Bank Panin Dubai Syariah, in the period 2018.Q1-2023Q3. Data were analyzed using panel data analysis and MRA with the Eviews 12 application. The research results showed that ZISWAF Fund Receipts, NPF Nett, and Musyarakah Income did not have a significant effect on BOPO individually. However, simultaneously these three variables have a significant effect on BOPO. Company size does not moderate the influence of these variables on BOPO.