Pengaruh FDR, CAR Dan NPF Terhadap Kinerja Keuangan Dengan ICG Sebagai Variabel Moderasi (Studi Empiris Pada Bank Umum Syariah Periode 2016-2020)

Abstract

This study aims to determine and examine the effect of Financing to Deposit Ratio, Capital Adequacy Ratio and Non-Performing Financing on Financial Performance as measured by Return On Assets, and to test whether the Islamic Corporate Governance variable moderates the relationship between each variable Financing to Deposit Ratio, Capital Adequacy Ratio and Non Performing Financing on Financial Performance as measured by Return On Assets. The data used is secondary data obtained from the annual report of each Islamic Commercial Bank in Indonesia for 2016-2020. The sample of this study consisted of 9 Islamic Commercial Banks using purposive sampling technique. The analysis technique used is multiple regression analysis and moderating regression analysis. The results showed that the Financing to Deposit Ratio and Non-Performing Financing had a negative effect on Return On Assets, while the Capital Adequacy Ratio variable had no effect on Return on Assets. The results of research related to moderating variables show that Islamic Corporate Governance has no effect as a moderating variable, both between the Financing to Deposit Ratio and the Capital Adequacy Ratio. On the other hand, Islamic Corporate Governance has an influence as a moderating variable by Non-performing Financing on Return On Assets.