Gunawan, Mohammad Ilham and Sulaeman, Sulaeman and Noor, Iqbal (2022) PENGARUH PEMBIAYAAN MURABAHAH TERHADAP TINGKAT PROFITABILITAS BANK UMUM SYARIAH MELALUI CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL MODERATING (STUDI PADA BANK UMUM SYARIAH TAHUN 2018-2020). Prive: Jurnal Riset Akuntansi dan Keuangan, 5 (2). pp. 116-124. ISSN 2615-7306
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Abstract
This study aims to determine the effect of murabahah financing on the level of profitability of Islamic commercial banks through corporate social responsibility (CSR) as a moderating variable. This research was conducted using quantitative methods with an associative approach. The population in this study is the financial statements of Islamic Commercial Banks for the 2018-2020 period as many as five Islamic Commercial Banks and 60 samples of financial statements are taken. In this study, the sample was taken using purposive sampling technique. The data collection technique used is using secondary data. The data analysis technique used is the classical assumption test, simple linear analysis, the coefficient of determination test and hypothesis testing and then uses the Moderated Regression Analysis (MRA) test. The results of this study show that the murabahah variable has no significant effect on profitability (ROA) nor on the CSR variable. The influence of the murabahah variable on profitability (ROA) is positive, but it does not have a significant influence. While CSR has a positive and significant effect then CSR acts as a moderating variable to strengthen the influence of murabahah financing on profitability (ROA).
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Murabahah Financing, Corporate Social Responsibility, and Profitability (ROA). |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | Perpus ID UMMI |
| Date Deposited: | 06 Mar 2023 03:00 |
| Last Modified: | 06 Mar 2023 03:00 |
| URI: | http://eprints.ummi.ac.id/id/eprint/3081 |
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