SKRIPSI PBS
Pengaruh tingkat likuiditas dan kecukupan modal terhadap profitabilitas Bank Umum Syariah dengan Risiko Pembiayaan sebagai Variabel Intervening periode 2018-2022
ABSTRACT
This research aims to determine the effect of liquidity levels and capital
adequacy on profitability in Islamic commercial banks with financing risk as an
intervening variable in the 2018-2022 period.
This research uses panel data in the form of a Random Effect Model after
conducting a model selection test. The data collection method was carried out
through indirect observation in the form of secondary data in the form of annual
financial reports of Islamic Commercial Banks for the period 2018-2022. Data
was obtained from the Financial Services Authority (OJK) website. The samples
were taken from 10 Sharia Commercial banks with the sampling technique in this
research using purposive sampling. The data obtained was analyzed using the
eviews 12 application.
The research results show that the level of liquidity and capital adequacy
do not have a significant effect on profitability, while financing risk has a negative
effect on the profitability of Islamic commercial banks. The level of liquidity and
capital adequacy have a significant influence on financing risk. After conducting
a path analysis, the financing risk variable was able to mediate the influence of
the level of liquidity and capital adequacy on the profitability of Islamic
commercial banks.
Keywords: Liquidity, capital adequacy, profitability, financing risk
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