SKRIPSI PBS

Pengaruh Kinerja Keuangan Terhadap Profitabilitas Dengan Financial Leverage Sebagai Variabel Moderasi Pada Bank Umum Syariah

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Abstract: The Covid-19 pandemic has become a major obstacle for sharia-based banks in
maintaining their profitability without having to take out additional loans. The aim of this study
is to investigate the impact of financial performance, as measured by OCR, CAR, FDR, and
NPF proxies, on profitability by considering the Financial Leverage variable as a moderating
factor in Sharia Commercial Banks. The population in this study includes all Sharia Commercial
Banks that publish financial reports to the Financial Services Authority (OJK) for the 2018-
2022 period. The sample obtained included 12 Sharia commercial banks that met the criteria
based on. Data analysis used multiple linear regression methods for the fixed-effect model (FEM)
selection panel data. The findings indicate that OCR and NPF have a significant Return on
Assets (ROA), while CAR and FDR do not have a significant effect on ROA. In addition,
through the Moderated Regression Analysis (MRA) test, it was found that DER acts as a
moderating variable that influences the relationship between CAR, FDR, and NPF on ROA but
does not influence the relationship between OCR and ROA. This research proves that financial
leverage by considering debt can be an indicator for measuring financial performance towards
profitability.
Keywords: OCR, CAR, FDR, NPF, Financial Leverage

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.1 AJI p 24

Penerbit

SUKOHARJO : Perbankan Syariah_UIN RM Said., 2024

Deskripsi Fisik

21 cm, 30 Halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.1

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Perbankan Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

M. Aji Aditiya Pranata

Versi lain/terkait

Lampiran Berkas

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