Open AccessPengaruh NPF, FDR, dan BOPO terhadap tingkat bagi hasil deposito mudharabah: ROA sebagai variabel moderating
Author(s) -
Aninda Eva Riri Indah Damayanti,
Arna Asna Annisa
Publication year - 2021
Publication title -
journal of accounting and digital finance
Language(s) - English
Resource type - Journals
ISSN - 2776-639X
DOI - 10.53088/jadfi.v1i1.17
Subject(s) - profit sharing , return on assets , operational costs , islamic banking , business , profit (economics) , economics , finance , operations management , islam , microeconomics , stock exchange , philosophy , theology
This study aims to analyze the effect of non-performing financing, financing to deposit ratio, and operational costs and operational income on the profit-sharing rate of mudharabah deposits with return on asset as a moderating variable. This research is quantitative research with data panels. The population in this study was 14 Islamic Commercial Bank in Indonesia for the period 2015-2019. The sample selection used the purposive sampling method. The analysis technique used is multiple linear regression analysis. The results found that non-performing financing and operational costs and operational income have a negative effect on the profit-sharing rate of mudharabah deposits. However, the financing to deposit ratio has a positive effect on the profit-sharing rate of mudharabah deposits. Return on assets does not moderate the non-performing financing and financing to deposit ratio variable but does moderate operational costs and operational income variable on the profit-sharing rate of mudharabah deposits.