Pengaruh Deposito Mudharabah dan NPF Terhadap ROA dan Pembiayaan Bagi Hasil Sebagai Intervening pada Bank Umum Syariah

  • Anggita Rismawati Rachman Program Studi D4 Keuangan Syariah, Politeknik Negeri Bandung
  • Benny Barnas Jurusan Akuntansi, Politeknik Negeri Bandung
  • Ruhadi Ruhadi Jurusan Akuntansi, Politeknik Negeri Bandung
Keywords: return on asset, mudharabah deposits, non perfoming financing, profit sharing financing

Abstract

The researcher aims to discuss the factors that influence Return On Assets with the bank's internal variables as independent, namely Mudharabah Deposits, NPF and Profit Sharing Funding Value as intervening variables. To explain the direct and indirect effects of data analysis techniques used to use path analysis (Path Analysis) using SmartPLS 3.0 analysis software. The results showed that the Mudharabah Deposit had no effect, NPFt-1 had a negative effect and the Profit Sharing Funding Value had no effect on Return On Assets. Then Mudharabah Deposits do not have an effect on Return On Assets through Profit Sharing Financing Value and NPFt-1 has no effect on Return On Assets through Profit Sharing Financing Value. The novelty of the study with previous research is the existence of an analysis to find out what factors influence ROA and Value of Financing Sharing as an intervening variable.

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Published
2021-02-28
How to Cite
Rachman, A. R., Barnas, B., & Ruhadi, R. (2021). Pengaruh Deposito Mudharabah dan NPF Terhadap ROA dan Pembiayaan Bagi Hasil Sebagai Intervening pada Bank Umum Syariah. Journal of Applied Islamic Economics and Finance, 1(2), 499-510. https://doi.org/10.35313/jaief.v1i2.2481