ARTÍCULO
TITULO

Analysis of Financial Performance on Profitability with Non Performace Financing As Variable Moderation

Muhammad Yusuf    
Surachman Surjaatmadja    

Resumen

Profitability is the ability of banks in generating profits effectively and efficiently The purpose of this study is to determine the effect of CAR and FDR on profitability (proxies with Return On Assets) with NPF as a moderation variable. The population of this study is sharia commercial banks in Indonesia period 2012-2016 which amounted to 12 banks. This study uses purposive sampling method for sampling, the selection of samples with certain criteria, so that this research samples obtained as many as 11 banks. The data used in this research is secondary data. Data analysis used is multiple linear regression analysis. Meanwhile, to test the effect of the moderating variable on the influence between independent variable and dependent variable using moderated regression analysis (MRA). The results showed that partially, CAR and FDR have a significant positive effect on profitability and BOPO have a significant negative effect on profitability. While the NPF has no significant effect on the relationship between CAR with profitability and the relationship between FDR with profitability, while the NPF has a significant negative effect on the relationship between BOPO with profitability. However, NPF as a moderating variable has an insignificant influence (unable to moderate) the CAR relationship to ROA and NPF as moderating variable has an insignificant influence (unable to moderate) FDR relation to ROA and NPF as moderating variable has significant negative effect (able to moderate) BOPO relationship to ROA sharia public bank in Indonesia period 2012-2016 Keywords: Sharia Commercial Bank, CAR, BOPO, FDR, NPF, ProfitabilityJEL Classifications: M21, O61

 Artículos similares

       
 
Ünzüle KURT, Feyza BALAN     Pág. 1 - 10
Climate change which caused to dramatic economic impact is a key issue for the world in the 21st century. Using data for Portugal, Ireland, Italy and Spain (PIIGS) countries over the years 1990-2009, this study investigates the causal relationship from c... ver más

 
Pablo de Llano, Carlos Piñeiro, Manuel Rodríguez     Pág. pp. 163 - 198
This paper offers a comparative analysis of the effectiveness of eight popular forecasting methods: univariate, linear, discriminate and logit regression; recursive partitioning, rough sets, artificial neural networks, and DEA. Our goals are: clarify the... ver más

 
Retnoningrum Hidayah,Ahwan Sholih,Linda Agustina,Rita Rahayu     Pág. 34 - 48
Abstract: The study aims to determine the effect of disclosure of corporate social responsibility (CSRD), dividend policy, and audit committee financial expertise (ACFE) on earnings quality. It uses state ownership as a moderating variable. The populatio... ver más
Revista: Jurnal Economia

 
Agung Masyad Fawzi,Sunarti Sunarti     Pág. 65 - 80
Abstract: This study investigated the influence of financial ratios on company?s performance in Malaysia and Indonesia F&B industry period 2011 ? 2018. The samples generated 37 F&B companies and 12 F&B companies listed on Bursa Malaysia ... ver más
Revista: Jurnal Economia

 
Su-Jane Chen, Alex Fayman, Timothy Mayes     Pág. 10 - 20