Analysis of the Influence of Bank-Specific Factors on Revenue-Sharing Financing at Islamic Commercial Banks in Indonesia 2019 – 2023

Latifah Nur Arifah (Politeknik Negeri Bandung)
Ruhadi Ruhadi (Politeknik Negeri Bandung)
Teguh Dwi Arsyah (Politeknik Negeri Bandung)
Farhan Ramdhani Istianandar (Politeknik Negeri Bandung)

Journal of Applied Islamic Economics and Finance
Vol. 6 No. 2 (2026): Journal of Applied Islamic Economics and Finance (February 2026)

This study aims to analyze the effect of bank-specific factors on profit-sharing-based financing at Islamic Commercial Banks in Indonesia for the 2019-2023 period. The independent variables used in this study include Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR) and Third Party Funds (DPK). While the dependent variable is profit sharing financing (Mudharabah and Musyarakah). This study uses a quantitative approach with a panel data regression analysis method that combines time series and cross section data from officially published financial reports of seven Islamic Commercial Banks. This research is expected to show a significant relationship between bank-specific factors on Mudharabah and Musyarakah financing. So that it can contribute in increasing the portion of Mudharabah and Musyarakah financing as the core business of Islamic banking.