PERAN PEMBIAYAAN MUDHARABAH PEMODERASI PENDAPATAN BAGI HASIL DAN BEBAN OPERASIONAL TERHADAP LABA BERSIH PADA BANK SYARIAH DI DIINDONESIA

Authors

  • Shonia Yunita Puspita Sari Program Study Akuntansi Fakultas Ekonomi
  • rusdiyanto PROGRAM STUDI AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS GRESIK
  • anisaul hasanah PROGRAM STUDI AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS GRESIK

Abstract

Purpose― This research aims to analyze whether mudharabah financing and operational expenses have an impact on net profit or not, as well as whether profit sharing income is able to moderate the relationship between mudharabah financing and operational expenses on profits in Indonesian sharia banking companies for the 2021-2023 period.

Method—Design/Methodology/Approach: Secondary data was used using saturated sampling techniques to produce a total sample of 95 data

 Finding— This research uses a quantitative approach with multiple linear regression and MRA.

Implikasi— The implications show that company management must carefully consider the internal and external factors that influence mudharabah financing when making decisions..

Originality— To date, this research has not found similar research that specifically explores mudharabah financing as a mediator between profit sharing income and operational expenses and net profit.

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Published

2024-12-31

How to Cite

Sari, S. Y. P., rusdiyanto, & hasanah, anisaul. (2024). PERAN PEMBIAYAAN MUDHARABAH PEMODERASI PENDAPATAN BAGI HASIL DAN BEBAN OPERASIONAL TERHADAP LABA BERSIH PADA BANK SYARIAH DI DIINDONESIA. KAPITAL : Jurnal Akutansi & Pasar Modal, 2(2), 45–57. Retrieved from https://journal.univgresik.ac.id/index.php/kapital/article/view/278

Issue

Vol. 2 No. 2 (2024): Desember

Section

Articles