Pengaruh Non-Performing Financing Pembiayaan Mudharabah dan Musyarakah Terhadap Profitabilitas dengan Dimoderasi oleh Good Corporate Governance Pada Bank Umum Syariah di Indonesia

(The Effect of Non-Performing Financing Mudharabah and Musyarakah Financing on Profitability Moderated by Good Corporate Governance in Islamic Commercial Banks in Indonesia)

  • Deffa Salsabilah Rusyda Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang
  • Masiyah Kholmi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang
  • Fahmi Dwi Mawardi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Abstract

The purpose of this study is to analyze and test the effect of Non-Performing Financing on Mudharabah Financing and Musyarakah Financing on Profitability moderated by Good Corporate Governance in Islamic Commercial Banks in Indonesia for the 2017-2021 period. This study uses a population of all Islamic Commercial Banks in Indonesia for the 2017-2021 period. The sampling method in this study used a purposive sampling method. The data acquisition technique in this study uses secondary data, namely in the form of an annual report for Islamic Commercial Banks in Indonesia in the 2017-2021 period. The data analysis method used is Multiple Linear Regression Analysis and Moderated Regression Analysis (MRA). The results of the study show that Non-Performing Financing of mudharabah financing and musyarakah financing simultaneously (Test F) has an effect on profitability and this study provides evidence that Non-Performing Financing of mudharabah financing and musyarakah financing has a negative and significant effect on Profitability in Islamic Commercial Banks. As well as Good Corporate Governance (GCG) can moderate Non-Performing Financing mudharabah financing and musyarakah financing on profitability.

Published
2023-04-14
How to Cite
RUSYDA, Deffa Salsabilah; KHOLMI, Masiyah; MAWARDI, Fahmi Dwi. Pengaruh Non-Performing Financing Pembiayaan Mudharabah dan Musyarakah Terhadap Profitabilitas dengan Dimoderasi oleh Good Corporate Governance Pada Bank Umum Syariah di Indonesia. e-Journal Ekonomi Bisnis dan Akuntansi, [S.l.], v. 10, n. 1, p. 53-61, apr. 2023. ISSN 2685-3523. Available at: <https://jurnal.unej.ac.id/index.php/e-JEBAUJ/article/view/38084>. Date accessed: 21 july 2024. doi: https://doi.org/10.19184/ejeba.v10i1.38084.