The Effect of Non Performing Financing, Capital Adequacy Ratio, Financing to Deposit Ratio, and Provision for Earning Asset Losses on Profitability at Sharia Commercial Banks with Third-Party Fund as a Moderating Variable
Abstract
This study was conducted to know the effect of NPF, CAR, FDR, and PPAP on Sharia Banking ROA with TPF as the moderating variable BUS in 2016-2021. This type of research uses quantitative with multiple regression analysis as data analysis sourced from secondary data. The model selected in this study uses panel data in the form of Common Effect Model annual data of NPF, CAR, FDR, PPAP, TPF, and ROA recorded in BUS for the 2016-2021 period. The research data obtained were analyzed using the Eviews 10 application tool. The results of the research conducted by data processing showed that the TPF variable had a positive and significant against ROA. CAR, FDR, and PPAP variables do not own influence significant against ROA. Then the NPF variable has an effect negative and significant to ROA, while TPF moderated NPF variable has an influence positive and significant against ROA.
References
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Bastian, S. (2006). Banking Accounting (1st ed.). Salemba Four.
BI. (2012). Asset Quality Assessment and Financing Restructuring. Https://Www.Bi.Go.Id. https://www.bi.go.id
Dendawijaya, L. (2000). Banking Management . Indonesian Ghalia.
Ervina, & Ardiansari, A. (2016). Effect of Third Party Funds, Non-Performing Financing, Capital Adequacy Ratio, and Return on Assets, on Liquidity Levels. Management Analysis Journal, 5 (1), 7–16.
Fajriah, Y., & Jumady, E. (2021). Profit-Sharing Financing and Financing To Deposit Ratio (FDR) Towards Commercial Bank Profitability. ISLAMIC BANKING: Journal of Islamic Banking Thought and Development, 6 (2), 233–248.
Ghozali, I. (2013). Application of Multivariate Analysis with SPSS 21 IMB Program. UNDIP.
Hatiana, N. and Pratiwi, A. (2020). The Effect of Third Party Funds and Interest Rates on Profitability at PT. R: Research and Journal of Accounting, 4 (2), 346–356.
Hijriyani, NZ, & Setiawan. (2017). Analysis of Islamic Banking Profitability in Indonesia as an Impact of Operational Efficiency. Journal of Accounting Studies, 1 (2), 194–209.
Juleita, AP, & Nawawi, A. (2021). Effect of Third Party Funds, Non Performing Loans, and Net Interest Margin on Profitability of Government Commercial Banks in Indonesia. Darussalam Journal of Economic Perspectives, 7 (1), 77–93.
Kinanti, RA and P. (2017). Influence of Third Party Funds, CAR, NPF, and FDR Towards the Return on Assets of Islamic Banks in Indonesia. Scientific Journal of Accounting and Management (JEMA), 2 (14).
Lemiyana, & Litriani, E. (2016). Effect of NPF, FDR, BOPO on Return On Assets (ROA) in Commercial Banks. I-Economic, 2 (1), 31–49.
Muhammad. (2005). Islamic Bank Management. UPP AMPYKPN.
Munthe, DF (2017). Analysis of the Effect of Financial Ratios on Banking Performance on the Indonesia Stock Exchange with Third-Party Fund Growth as Moderating Variable. North Sumatra.
OJK. (2020). Islamic Banking Statistics. Https://Www.Ojk.Go.Id/. https://www.ojk.go.id/
Rahman, T., & Santoso, A. (2020). Determinants of Islamic Banking Performance: An Empirical Study in Indonesia. Muqtasid, 10 (2), 139–154.
Rifai, SA, Susanti, H., & Setyaningrum, A. (2017). Analysis of the Effect of the Rupiah Exchange Rate, Inflation Rate, Money Supply, and Export Growth on Total Islamic Banking Financing with Third-Party Funds as Moderating Variables. Journal of Islamic Banking and Economics, 8 (1), 13–27.
Sarmigi, E. (2021). The Effect of Third Party Funds and Financing Growth on the Profitability of Islamic Commercial Banks for the 2015-2019 Period. JOURNAL OF AL-FIDDOH, 2 (2), 56–65.
Setyowati, DH (2019). The Effect of Operational Efficiency on Return On Assets in Islamic Commercial Banks in Indonesia. Musharraf Al-Syariah Journal: Journal of Islamic Economics and Banking, 4 (2), 39–53.
Simatupang, A., & Franzlay, D. (2016). Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), Operational Efficiency (BOPO), and Financing to Deposit Ratio (FDR) on the Profitability of Islamic Commercial Banks in Indonesia. JOURNAL OF OFFICE ADMINISTRATION, 4 (2), 466–485.
Sofian, M. (2020). Journal of Accounting and Business Research Journal of Accounting and Business Research. Journal of Accounting And Business Research, 20 (2), 178–191.
Sugiyono. (2016). Management Research Methods. Alphabet.
Syifa, A. (2018). The Impact Of Non-Performing Finance (NPF), Capital Adequacy Ratio (CAR), And Financing Deposit Ratio (FDR) To Return On Assets (ROA) With Depositor Funds As A Moderating Variable In Islamic Banks. Indonesian Journal of Sustainable Accounting, 1 (2), 168–179.
Taufik, M. (2017). The Effect of Financing To Deposit Ratio and Capital Adequacy Ratio on Return On Assets with Non-Performing Financing as Moderating Variables in Islamic Commercial Banks in Indonesia. At-Tawassuth, 2 (1), 170–190.
Ubaidillah. (2016). Analysis of Factors Affecting Profitability of Islamic Banks in Indonesia. Islamic Economics Journal, 4 (1), 151–188.
Ulil, A., Al, A., Arinta, Y. N., Anwar, S., & Salsa, A. (2020). Pengaruh Profitabilitas Terhadap Harga Saham Pada Jakarta Islamic Index : Struktur Modal Sebagai Variabel Intervening. INVENTORY : Jurnal Akuntansi, 4(1), 22–32.
Wandisyah, M., & Hutagalung, R. (2019). The Effect of Non-Performing Financing and Third Party Funds on Return On Assets Moderated By Inflation Variables. Al-Masharif: Journal of Islamic Economics and Science, 7 (1), 146–161.
Wibisono, MY, & Wahyuni, S. (2017). Effect of CAR, NPF, BOPO, and FDR on NOM-mediated ROA. Journal of Business & Management, 17 (1).
Published
2022-08-08
How to Cite
Dewi, H., & Bawono, A. (2022). The Effect of Non Performing Financing, Capital Adequacy Ratio, Financing to Deposit Ratio, and Provision for Earning Asset Losses on Profitability at Sharia Commercial Banks with Third-Party Fund as a Moderating Variable. Annual International Conference on Islamic Economics and Business (AICIEB), 2(1), 111-118. https://doi.org/https://doi.org/10.18326/aicieb.v2i1.76
Section
ARTICLES
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