Pengaruh Dana Pihak Ketiga dan Kredit Bermasalah Terhadap Laba Operasi dengan Kantor Cabang Sebagai Pemoderasi

Authors

  • Juni Priyanto S1 Akuntansi
  • Ibram Pinondang Dalimunthe S1 Akuntansi

Abstract

This study aims to determine the effect of variable Third Party Funds, Problematic Credit on Operating Profits with Branch Offices as moderating. The object in this study is the Islamic commercial bank for the period 2014 to December 2018. The method used in this study is the multiple linear regression analysis method. From the results of simultaneous hypothesis testing (F test), Third Party Funds and Non-Performing Loans have an effect together (simultaneously) on the Operating Profit of Islamic commercial banks for the 2014-2018 period. Based on the results of the partial hypothesis test (t test) in Islamic commercial banks, it shows that the variables of Third Party Funds and Non Performing Loans have an effect on Operating Profits. Meanwhile, the Branch Office variable moderates Third Party Funds and Non-Performing Loans to Operating Profits.

Author Biographies

Juni Priyanto, S1 Akuntansi

UNIVERSITAS PAMULANG

Ibram Pinondang Dalimunthe, S1 Akuntansi

UNIVERSITAS PAMULANG

References

Ayu, D. S. W. (2020). PENGARUH DANA PIHAK KETIGA DAN NON PERFORMING FINANCING TERHADAP RETURN ON ASSET BANK UMUM SYARIAH DI INDONESIA (PERIODE 2014- 2019). Journal of Chemical Information and Modeling, 6(9), 1689–1699

Aziza, R. V. S., & Mulazid, A. S. (2017). Analisis Pengaruh Dana Pihak Ketiga, Non Performing Financing, Capital Adequacy Ratio, Modal Sendiri Dan Marjin Keuntungan Terhadap Pembiayaan Murabahah. Jurnal Ekonomi Dan Bisnis Islam (JEBI), 2(1), 1–15. Elvitasari, D., & Pinondang dalimunthe, I. (2019).

PENGARUH DANA PIHAK KETIGA TERHADAP LABA OPERASI DENGAN FASILITAS BANK. 4(01), 514– 522 Ika Finandiarsi, E. (2021).

Pengaruh Dana Pihak Ketiga (DPK), Capital Adequacy Ratio (CAR), dan Non Performing Financing (NPF) terhadap Profitabilitas Bank Syariah dengan Pembiayaan sebagai Variabel Intervening. Diponegoro Journal of Management, 5(4), 1–11.

Sari Pradina Putri, S. (2021). Pengaruh Dana Pihak Ketiga , CAR , NPF dan FDR terhadap ROA pada Bank Syariah yang Terdaftar pada Bursa Efek Indonesia

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Published

2021-10-22

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Articles