The Influence of CAR, OER and FDR on Profitability with NPF as a Moderating Variable in Bank Umum Syariah Indonesia 2019-2023

Anggun Fitriyah Ningsih

doi:10.18326/aicieb.v4i0.719

Anggun Fitriyah Ningsih Universitas Islam Negeri Salatiga

DOI: https://doi.org/10.18326/aicieb.v4i0.719

Abstract

This research aims to examine the influence of Capital Adequacy Ratio, Operational Efficiency Ratio and Finance To Deposit Ratio on Profitability with Non-Performing Financing as a moderating variable in Bank umum syariahs in Indonesia for the 2019-2023 period. This research uses quantitative methods with MRA as a data analysis tool. By using a purposive sampling technique, a sample of 9 Bank umum syariahs registered with the Financial Services Authority (OJK) was obtained. This research uses secondary data in the form of panel data from annual financial reports published on the official websites of each bank. The analysis used in this research is multiple linear regression analysis with Eviews version 10 software. The results show that the Capital Adequacy Ratio, Operational Efficiency Ratio and Non Performing Financing partially have a significant negative effect on profitability, while the Finance To Deposit Ratio partially has no effect on profitability. . The results of the moderation test show that Non Performing Financing is able to moderate the influence of the Operational Efficiency Ratio on profitability, but Non Performing Financing is unable to moderate the influence of the Capital Adequacy Ratio and Finance To Deposit Ratio on profitability.

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