Pengaruh Kecukupan Modal, Likuiditas, Pembiayaan Bermasalah, dan Pendapatan Berbasis Jasa terhadap Pembiayaan dengan Prinsip Bagi Hasil pada Bank Umum Syariah di Indonesia Periode 2018-2023

Abstract

This study aims to analyze the effect of capital adequacy ratio, liquidity, non performing financing, and fee based income with the principle of profit sharing at Islamic Commercial Banks (BUS) in Indonesia for the period 2018-2023. The population of this study are all BUS registered with the Otoritas Jasa Keuangan (OJK) from 2018 to 2023. The total sample of this study was 9 BUS with 6 years of observation, so the number of observations was 54. The data used is secondary data which is done by downloading annual report data through the website of each bank and the OJK website. The analysis method used is descriptive statistics, classical assumption test, multiple regression analysis, and hypothesis testing. The results of hypothesis testing show that capital adequacy, liquidity, and non performing financing partially have no influence on financing with the principle of profit sharing. Meanwhile, non-interest income has a positive and significant effect on financing with the principle of profit sharing.