NPF PEMODERASI PENGARUH ROA, DPK DAN NOM TERHADAP PEMBIAYAAN MUSYARAKAH (Studi pada Perbankan Syari’ah di Indonesia Tahun 2020)

Fachrozi Fachrozi, Herawati Khotmi

Abstract


This study aims to determine and evaluate the effect of ROA (Return on Assets), Third Party Funds (TPF) and Net Operating Margin (NOM) towards Musyarakah financing with Non-Performing Financing (NPF) as a moderator in Islamic banking in Indonesia 2020. This study used an quantitative approach and secondary data in the form of quarterly financial reports of all Islamic banks which listed on the OJK official website. Data was analyzed with multiple regression analysis. This study applied classical assumption test, including: normality test, heteroscedasticity test, multicollinearity test and autocorrelation test. The hypothesis was tested using the t-test and F-test. The moderating effect was tested using the Moderated Regression Analysis (MRA) with the Macro Process 3.1 syntax tool developed by Andrew F. Hayes. The results of this study showed several findings. First, ROA, TPF and NOM had a partial effect on musyarakah financing. Second, ROA, TPF and NOM simultaneously on musyarakah financing. Third, NPF was able to moderate the effect of ROA and NOM on musyarakah financing, however NPF did not moderate the influence of DPK on musyarakah financing.


Keywords


ROA, TPF, NOM, NPF and Musyarakah Financing

Full Text:

PDF

References


Abusharbeh, M. T. (2016). Analysis the Effect of Islamic Banks Performance on Depositor’s Fund: Evidence from Indonesia. International Journal of Economics and Finance, 8(10), 40. https://doi.org/10.5539/ijef.v8n10p40

Al Hadi, A. A. (2017). Fikih Muamalah Kontemporer. Depok: Raja Grafindo Persada.

Darmawan, D. (2016). Metode Penelitian Kuantitatif (3rd ed.). Bandung: Remaja Rosdakarya.

Farianti, R., Pramuka, B. A., & Purwati, A. S. (2020). Pengaruh NPF, NOM dan FDR Terhadap Pembiayaan Murabahah dengan DPK Sebagai Variabel Moderating. MALIA: Journal of Islamic Banking and Finance, 3(1), 17. https://doi.org/http://dx.doi.org/10.21043/malia.v3i1

Ghozali, I. (2018). Analisis Aplikasi Multivariate dengan Program IBM SPSS 25 (9th ed.). Semarang: Badan Penerbit Universitas Diponegoro.

Ghozali, I. (2019). Mediasi dan Moderasi dalam Analisis Statistik Menggunakan Program IBM SPSS 25 PROCESS Versi 3.1& WarpPLS 6.0. Semarang: Yoga Pratama.

Hasan, N. I. (2014). Perbankan Syariah: Sebuah Pengantar. Jakarta: GP Press Group.

Hutabarat, F. (2020). Analisis Kinerja Keuangan Perusahaan. Banten: Muliavisitama.

Iskandar. (2009). Metodologi Penelitian Pendidikan dan Sosial (Kuantitatif dan Kualitatif) (2nd ed.). Jakarta: Gaung Persada Press.

Ismail. (2016). Perbankan Syariah. In None. Jakarta: Prenada media.

Kasmir. (2014). Bank dan Lembaga Keuangan Lainnya (15th ed.). Jakarta: Raja Grafindo Persada.

Kasmir. (2015). Analisa Laporan Keuangan. Jakarta: Rajawali Press.

Murniati, & Firsta. (2018). Pengaruh DPK, NPF, CAR, ROA Terhadap Pembiayaan Mudharabahdan Musyarakah pada Bank Syariah Mandiri Periode 2011-2016. Jurnal Ekonomi & Bisnis Dharma Andalas, 20(1). Retrieved from http://ojs.unidha.ac.id/index.php/edb_dharmaandalas/article/view/82

Nasution, M. L. I. (2018). Manajemen Pembiayaan Bank Syariah. In FEBI UIN-SU Press. Medan: Febi UIN-SU.

Naufal, T., Fadilah, S., & Helliana. (2017). Pengaruh Dana Pihak Ketiga, Rasio Keuangan Bank, Inflasi dan Bi Rate terhadap Volume Pembiayaan. Prosiding Akuntansi, 3(2). Retrieved from http://hdl.handle.net/123456789/24740

Otoritas Jasa Keuangan. (n.d.). SE OJK No. 10/SEOJK.03/2014. Retrieved June 20, 2021, from https://www.ojk.go.id/id/regulasi/otoritas-jasa-keuangan/surat-edaran-ojk-dan-dewan-komisioner/Documents/seojk102014_1403094627.pdf

Prihadi, T. (2019). Analisis Laporan Keuangan Konsep & Aplikasi. Jakarta: PT. Gramedia Pustaka Utama.

Priyatno, D. (2012). Cara Kilat Belajar Analisis Data dengan SPSS 20. Yogyakarta: Andi.

Sumadi, & Romdhoni, A. H. (2020). Pengaruh Financing to Deposit Ratio (FDR), Dana Pihak Ketiga (DPK) dan Return On Asset (ROA) Terhadap Pembiayaan Musyarakah (Studi Kasus Bank Syariah Mandiri Periode 2010-2018). Jurnal Ilmiah Ekonomi Islam (JIEI), 6(3). Retrieved from http://jurnal.stie-aas.ac.id/index.php/jei/article/view/1430

Syaifullah, M., Anwari, K., & Akmal, M. (2020). Kinerja Keuangan Bank Syariah (Dengan Asset Quality, Earnings, Liquidity, dan Sharia Conformity). Depok: Raja Grafindo Persada.

Syu’la, E. L., Sulistyo, & Irianto, M. F. (2021). Faktor determinan pembiayaan musyarakah dengan NPF sebagai variabel moderasi. MBR(ManagementandBusinessReview), 5(1). Retrieved from https://ejournal.unikama.ac.id/index.php/mbr/article/view/5450/3130

Thoifah, I. (2015). Statistika Pendidikan dan Metode Penelitian Kuantitatif. Malang: Madani.

Umaroh, D., & Zulaikha, S. (2020). Faktor Internal Yang Mempengaruhi Pembiayaan Bank Umum Syariah Di Indonesia Periode 2014-September 2019. Jurnal Ekonomi Syariah Teori Dan Terapan, 7(5), 971. https://doi.org/10.20473/vol7iss20205pp971-984

Umiyati, U., & Ana, L. T. (2020). Faktor-Faktor Yang Mempengaruhi Pembiayaan Pada Bank Umum Syariah Devisa Di Indonesia. Jurnal Ekonomi Dan Perbankan Syariah, 5(1), 39–62. https://doi.org/10.46899/jeps.v5i1.165




DOI: https://doi.org/10.32507/ajei.v13i1.1184

Refbacks

  • There are currently no refbacks.


Copyright (c) 2022 Fachrozi

 Indexed by:

Google ScholarGoogle ScholarGoogle ScholarGoogle Scholar

  

 

License

© Copyright CC BY-SA

web analytics View My Stats

Al-Infaq: Jurnal Ekonomi Islam, p-ISSN: 2087-2178, e-ISSN: 2579-6453