Factors That Influence The Level of Profit Sharing Mudharabah In Islamic Banks Using Financing as A Moderating Variable

Abstract

This study aims to determine the analysis of the factors that influence the level of mudharabahprofit sharing in Islamic banks in the 2013-2017 period with a sample size of 9 out of 11 Sharia Commercial Banks that have met the criteria, where 3 of them are government-owned and 6 are privately-owned operating in Indonesia. 9 Sharia Commercial Banks used as research objects have provided annual financial reports. The study was categorized as a quantitative study that was processed using SEM SmartPLS 2.0. The results of the T-statistic test conducted with the bootstrapping process concluded that FDR, NPF, CAR and TPFhad a significant negative effect on mudharabah profit sharing rates while inflation had a significant positive effect on mudharabah profit sharing rates. In addition, the test results conclude that financing as a moderating variable can moderate NPF, CAR, TPFand inflation towards the mudharabah profit sharing rate, on the other hand financing cannot moderate the influence of FDR on the mudharabah profit sharing rate. The R Square test concluded that the financing as a moderating variable was 0.116297 which means that in explaining FDR, NPF, CAR, TPFand inflation to financing was only 11.6%, while 88.4% was not explained in this study. R Square for the dependent variable mudharabah profit sharing rate of 0.231157, which means in explaining FDR, NPF, CAR, TPFand inflation of the mudharabah profit sharing rate of 23.1%, while 76.9% is found in other variables that are not used in this research.