Variables Affecting Financial Performance Of Islamic Commercial Banks With NOM As Mediation
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Abstract
The purpose of this research is to examine the variables that effect financial performance mediated by NOM. The independent variables in this research are NPF, BOPO, FDR, and BASIL and ROA as the dependent variable. The population in this study were 14 Islamic Commercial Banks. 9 Islamic Commercial Banks were used as samples. The data is taken from the quarterly financial statements for the 2019-2020 period. The analytical technique used is Multiple Regression test with path analysis. The BASIL variable has a positive effect on NOM and a negative effect on ROA. The BOPO variable has no effect on NOM and has a positive effect on ROA. The FDR variable has a negative effect on NOM and has a negative effect on ROA. The NOM variable has a positive effect on ROA. The NPF variable has a positive effect on NOM and has no effect on ROA. Then the variable NOM succeeded in mediating the BASIL, BOPO, FDR and NPF variables on ROA. For future research, it is necessary to make observations for a longer time and include risk variables on profitability and choose other sectors besides Islamic Commercial Banks
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Variables Affecting Financial Performance Of Islamic Commercial Banks With NOM As Mediation. (2022). I-Finance: A Research Journal on Islamic Finance, 8(1), 86-102. https://doi.org/10.19109/ifinance.v8i1.11370
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I-Finance by http://jurnal.radenfatah.ac.id/index.php/I-Finance is lincensed under a Creative Commons Attribution-ShareAlike 4.0 International Lisence.
How to Cite
Variables Affecting Financial Performance Of Islamic Commercial Banks With NOM As Mediation. (2022). I-Finance: A Research Journal on Islamic Finance, 8(1), 86-102. https://doi.org/10.19109/ifinance.v8i1.11370
References
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Ascarya. (2013). Akad & Produk Bank Syariah. Rajawali Pers.
Bagus, I., Suardana, R., Dasi, I. N., Kadek, L., & Martini, B. (2018). Influential Factors towards Return On Assets and Profit Change ( Study on all BPR in Bali Province ). 2(1), 105–116.
Dangnga, Taslim, Haeruddin, I. M. (2018). KINERJA KEUANGAN PERBANKAN: UPAYA UNTUK MENCIPTAKAN SISTEM PERBANKAN YANG SEHAT (A. Akbar (ed.)). Pustaka Taman Ilmu.
Ghozali, P. D., & Latan, H. S. (2015). PARTIAL LEAST SQUARE-Konsep, Teknik, dan Aplikasi menggunakan Program Smart PLS 3.0. Badan Penerbit-UNDIP.
Hartono, J., & Abdillah, W. (2016). Konsep & Aplikasi PLS (Partial Least Square) untuk Penelitian Empiris. BPFE.
Lubis, F. A., Isynuwardhana, D., & Juliana, V. (2017). PENGARUH LOAN TO DEPOSIT RATIO ( LDR ), NON PERFORMING LOAN ( NPL ), CAPITAL ADEQUACY RATIO ( CAR ), NET INTEREST MARGIN ( NIM ), BIAYA OPERASIONAL PENDAPATAN OPERASIONAL ( BOPO ) TERHADAP RETURN ON ASSET ( Studi Kasus pada Perusahaan Perbankan yang Terda. 4(3), 2575–2584.
Mohammad Yusuf, & Reza Nurul Ichsan. (2021). Analysis of Banking Performance in The Aftermath of The Merger of Bank Syariah Indonesia inMohammad Yusuf, and Reza Nurul Ichsan. 2021. “Analysis of Banking Performance in The Aftermath of The Merger of Bank Syariah Indonesia in Covid 19.” International J. International Journal of Science, Technology & Management, 2(2), 472–478. https://doi.org/10.46729/ijstm.v2i2.182
Purba, P. L., & Triaryati, N. (2018). PENGARUH CAR, NPL, BOPO, DAN LDR TERHADAP NET INTERST MARGIN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI. E-Jurnal Manajemen Unud, 7(1), 387–411.
Qureshi, M. H., Abbas, K., & Campus, P. (2019). Performance Analysis of Islamic and Traditional Banks of Pakistan. International Journal of Economics, Management and Accounting, 27(1), 83–104.
Ridha Rochmanika, A. F. R. (2012). Pengaruh Pembiayaan Jual Beli, Pembiayaan Bagi Hasil, Dan Rasio Non Performing Financing Terhadap Profitabilitas Bank Umum Syariah Di Indonesia. Iqtishoduna. https://doi.org/10.18860/iq.v0i0.1768
Riyadi, S., & Yulianto, A. (2014). Pengaruh Pembiayaan Bagi Hasil, Pembiayaan Jual Beli, Financing To Deposit Ratio (Fdr) Dan Non Performing Financing (Npf) Terhadap Profitabilitas Bank Umum Syariah Di Indonesia. Accounting Analysis Journal, 3(4), 466–474. https://doi.org/10.15294/aaj.v3i4.4208
Sitompul, S., & Nasution, S. K. (2019). The Effect of Car, BOPO, NPF, and FDR on Profitability of Sharia Commercial Banks in Indonesia. Budapest International Research and Critics Institute (BIRCI-Journal) : Humanities and Social Sciences, 2(3), 234–238. https://doi.org/10.33258/birci.v2i3.412
Sofyan, M. (2019). Analysis Financial Performance of Rural Banks in Indonesia. International Journal of Economics, Business and Accounting Research (IJEBAR), 3(03), 255–262. https://doi.org/10.29040/ijebar.v3i03.588
Vernanda, S. D., & Widyarti, E. T. (2016). Analisis Pengaruh CAR, LDR, NPL, BOPO, dan SIZE Terhadap ROA (Studi pada Bank Umum Konvensional yang Terdaftar di Bursa Efek Indonesia Periode 2010-2015). Diponegoro Journal of Management, 5(3), 1–13. https://ejournal3.undip.ac.id/index.php/djom/article/view/14879
Wibisono, M. Y., & Wahyuni, S. (2017). Pengaruh CAR, NPF, BOPO, FDR, Terhadap Roa yang Dimediasi Oleh NOM. Jurnal Bisnis & Manajemen, 17(1), 41–62.
Windriya, A. (2019). The Effect OF FDR, NPF, OEOI, and Size Toward ROA (Comparative Study on Indonesian Islamic Bank and Malaysian Islamic Bank Periode 2010-2015). International Journal of Islamic Business and Economics (IJIBEC), 3(1), 12. https://doi.org/10.28918/ijibec.v3i1.1426