Effect Of Murabahah Volume Accumulation On Profitability Of Banking Institutions With Non Performing Financing (NPF) As Moderation Variables

Lakharis Inuzula; Razif Razif; Mia Ftriani; Sri Wahyuni; Yuli Asbar; Widyanawati Siregar

Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia

Research Article

Effect Of Murabahah Volume Accumulation On Profitability Of Banking Institutions With Non Performing Financing (NPF) As Moderation Variables

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@INPROCEEDINGS{10.4108/eai.12-11-2018.2288850,
    author={Lakharis  Inuzula and Razif  Razif and Mia  Ftriani and Sri  Wahyuni and Yuli  Asbar and Widyanawati Ferawati Siregar},
    title={Effect Of Murabahah Volume Accumulation On Profitability Of Banking Institutions With Non Performing Financing (NPF) As Moderation Variables},
    proceedings={Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia},
    publisher={EAI},
    proceedings_a={ICOFEB},
    year={2019},
    month={10},
    keywords={control volume of murabahah profitabilitas and non performing financing},
    doi={10.4108/eai.12-11-2018.2288850}
}

Lakharis Inuzula
Razif Razif
Mia Ftriani
Sri Wahyuni
Yuli Asbar
Widyanawati Ferawati Siregar
Year: 2019
Effect Of Murabahah Volume Accumulation On Profitability Of Banking Institutions With Non Performing Financing (NPF) As Moderation Variables
ICOFEB
EAI
DOI: 10.4108/eai.12-11-2018.2288850

Lakharis Inuzula¹^,*, Razif Razif², Mia Ftriani², Sri Wahyuni³, Yuli Asbar³, Widyanawati Ferawati Siregar⁴

1: Accounting Department, Faculty of Economics, STIE Kebangsaan, Bireuen, Indonesia.
2: Accounting Department, Faculty of Economics and Bussiness, Malikussaleh University, Lhokseumawe, Indonesia.
3: Accounting Department, Faculty of Economics, STIE Lhokseumawe, Indonesia
4: Management Department, Faculty of Economics and Bussiness, Malikussaleh University, Lhokseumawe, Indonesia

*Contact email: Lf.inuzula@gmail.com

Abstract

This research was conducted to know the influence of volume of Murahabah accumulation toward profitability with non performing financing (NPF) as the moderation variable with study case at Public Islamic Banks in Indonesia from 2011-2015. The secondary data was used in this research taken from financial statements of Public Islamic Banks in 2011-2015. The method of data analysis was statistical descriptive, classical assumption test and hypothesis test. The result of hypothesis indicated that the volume of Murabahah influence positively to profitability represented by ROA. While the research result of second hypothesis indicated that non performing financing (NPF) moderated the relationship between volume of Murabahah with profitability and also NPF which became the independent variable.

Keywords: control volume of murabahah profitabilitas and non performing financing

Published: 2019-10-25
Publisher: EAI

: http://dx.doi.org/10.4108/eai.12-11-2018.2288850