NPF PEMODERASI PENGARUH ROA, DPK DAN NOM TERHADAP PEMBIAYAAN MUSYARAKAH (Studi pada Perbankan Syari’ah di Indonesia Tahun 2020)

Abstract

This study aims to determine and evaluate the effect of ROA (Return on Assets), Third Party Funds (TPF) and Net Operating Margin (NOM) towards Musyarakah financing with Non-Performing Financing (NPF) as a moderator in Islamic banking in Indonesia 2020. This study used an quantitative approach and secondary data in the form of quarterly financial reports of all Islamic banks which listed on the OJK official website. Data was analyzed with multiple regression analysis. This study applied classical assumption test, including: normality test, heteroscedasticity test, multicollinearity test and autocorrelation test. The hypothesis was tested using the t-test and F-test. The moderating effect was tested using the Moderated Regression Analysis (MRA) with the Macro Process 3.1 syntax tool developed by Andrew F. Hayes. The results of this study showed several findings. First, ROA, TPF and NOM had a partial effect on musyarakah financing. Second, ROA, TPF and NOM simultaneously on musyarakah financing. Third, NPF was able to moderate the effect of ROA and NOM on musyarakah financing, however NPF did not moderate the influence of DPK on musyarakah financing.