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.