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IAIN Palangka Raya
Fakultas Ekonomi
About The Authors

Ryan Yushinta
Universitas Islam Negeri Raden Fatah Palembang
Indonesia

Muhammad Rusdi
Universitas Islam Negeri Raden Fatah Palembang
Indonesia

Lidia Desiana
Universitas Islam Negeri Raden Fatah Palembang
Indonesia

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Keywords BMT, Layanan Digital, Usaha Mikro dan Kecil Bank Interest Dampak, Alih Fungsi, Perkebunan, Karet, Kelapa Sawit De Dapoer - Rhadana Hotel Kuta Bali, Sertifikasi Halal, Muslim Consumers Halal Industry, Aceh Province, Strategy and Development, halal food, halal tourism Halal label, imported meat, food Indonesian Students Informasi Akuntansi, Bias Investor, Akrual Islamic Banks Kemudahan menggunakan Keywords: Implementasion, Halalan Thayyiban, Restaurant Wong Solo Liquidity (Current Ratio), Business Risk (BRISK), Asset Structure (Fixed Asset Ratio / FAR), and Capital Structure (Debt to Equity Ratio / DER). Medina Mekanisme, Pasar, Islam PCA, factors, and poverty Perilaku konsumsi, Ibu rumah tangga, Produk halal. Persepsi Kegunaan Sengketa Ekonomi, Cita Hukum, Ekonomi Syariah Sharia business management, Sharia business ethics, Islamic Retail Store 212 Mart. position, sharia compliance, sharia banking, juridical-philosophical. هيئة الزكاة الوطنية (بازناس)، مؤشر الزكاة الوطني (IZN)
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Home > Vol 5, No 2 (2020) > Yushinta

PERAN KECUKUPAN MODAL ATAS PENGARUH RISIKO PEMBIAYAAN DAN LIKUIDITAS TERHADAP PROFITABILITAS (STUDI PADA BANK UMUM SYARIAH PERIODE 2016-2018)

Ryan Yushinta, Muhammad Rusdi, Lidia Desiana

Abstract


This study aims to analyze and determine the influence of financing and liquidity risks on profitability with capital adequacy as an intervening variable in Islamic Commercial Banks in Indonesia for the period of 2016-2018. The population in this study were 14 Islamic Commercial Banks in Indonesia in the 2016-2018 period. The technique used in sampling is purposive sampling. The sample used is the 2016-2018 quarterly report on 7 Sharia Commercial Banks. The type of data used is secondary data. Data analysis techniques in this study used SPSS 21 software, which consisted of descriptive statistical analysis, classic assumption tests, multiple regression analysis, and mediation testing using the causal step and sobel test methods. By using multiple regression analysis, the results of the study show that the financing risk (NPF) has a negative and significant effect on profitability (ROA). Liquidity (FDR) has a positive and significant effect on profitability (ROA). Capital adequacy (CAR) doesn’t affect profitability (ROA). Financing risk (NPF) has a negative and significant effect on capital adequacy (CAR). Liquidity (FDR) doesn’t affect capital adequacy (CAR). Then based on the results of the analysis using the causal step and sobel test methods, capital adequacy (CAR) mediates the effect of financing risk (NPF) and liquidity (FDR) on profitability (ROA).

Keywords


Financing Risk, Liquidity, Profitability, Capital Adequacy

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References


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Website:

www.ojk.go.id (Laporan Keuangan Rasio Bank Umum Syariah)




DOI: https://doi.org/10.23971/jaq.v5i2.2151

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Copyright (c) 2020 Ryan Yushinta, Muhammad Rusdi, Lidia Desiana

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