Pengaruh Non-Performing Financing Pembiayaan Mudharabah dan Musyarakah Terhadap Profitabilitas dengan Dimoderasi oleh Good Corporate Governance Pada Bank Umum Syariah di Indonesia: (The Effect of Non-Performing Financing Mudharabah and Musyarakah Financing on Profitability Moderated by Good Corporate Governance in Islamic Commercial Banks in Indonesia)

Deffa Salsabilah Rusyda (Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang)
Masiyah Kholmi (Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang)
Fahmi Dwi Mawardi (Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang)

eJEBA
Vol. 10 No. 1 (2023): e-JEBA Volume 10 Number 1 Year 2023

The purpose of this study is to analyze and test the effect of Non-Performing Financing on Mudharabah Financing and Musyarakah Financing on Profitability moderated by Good Corporate Governance in Islamic Commercial Banks in Indonesia for the 2017-2021 period. This study uses a population of all Islamic Commercial Banks in Indonesia for the 2017-2021 period. The sampling method in this study used a purposive sampling method. The data acquisition technique in this study uses secondary data, namely in the form of an annual report for Islamic Commercial Banks in Indonesia in the 2017-2021 period. The data analysis method used is Multiple Linear Regression Analysis and Moderated Regression Analysis (MRA). The results of the study show that Non-Performing Financing of mudharabah financing and musyarakah financing simultaneously (Test F) has an effect on profitability and this study provides evidence that Non-Performing Financing of mudharabah financing and musyarakah financing has a negative and significant effect on Profitability in Islamic Commercial Banks. As well as Good Corporate Governance (GCG) can moderate Non-Performing Financing mudharabah financing and musyarakah financing on profitability.