Publikasi
Karya Ilmiah MahasiswaPencarian Spesifik
Kunjungan
Profitabilitas Bank Umum Syariah di Indonesia masih mengalami fluktuasi meskipun Perkembangan industri perbankan syariah terus meningkat. Kondisi tersebut mendorong perlunya mengkaji pengaruh IPI terhadap profitabilitas dengan NPF sebagai variabel moderasi. Penelitian ini bertujuan untuk menganalisis pengaruh indikator IPI terhadap profitabilitas, baik secara parsial maupun simultan, serta menguji kemampuan NPF dalam memoderasi hubungan tersebut pada Bank Umum Syariah di Indonesia periode 2021–2025. Penelitian ini menggunakan metode kuantitatif dengan data sekunder. Analisis data dilakukan menggunakan MRA dengan bantuan IBM SPSS Statistics. Hasil penelitian menunjukkan bahwa IPI hanya berpengaruh terhadap profitabilitas melalui indikator ZPR sedangkan kelima indikator lainnya tidak terbukti berpengaruh. Secara simultan, indikator IPI tidak berpengaruh terhadap profitabilitas. NPF hanya mampu memoderasi pengaruh IPI melalui indikator DEWR dan EDR. Hasil uji simultan setelah MRA menunjukkan bahwa NPF tidak mampu memoderasi pengaruh indikator IPI secara simultan terhadap profitabilitas Bank Umum Syariah di Indonesia. Temuan ini mengindikasikan bahwa peningkatan profitabilitas Bank Umum Syariah tidak cukup hanya ditentukan oleh kepatuhan syariah, tetapi juga bergantung pada kualitas pembiayaan yang dikelola bank.
Kata Kunci: IPI, NPF, Profitabilitas, Bank Umum Syariah
ABSTRACT
The profitability of Islamic Commercial Banks in Indonesia is still fluctuating even though the development of the Islamic banking industry continues to increase. This condition encourages the need to examine the influence of the IPI on profitability with NPF as a moderation variable. This study aims to analyze the influence of the IPI indicator on profitability, both partially and simultaneously, and test the ability of NPF in moderating the correlation in Sharia Commercial Banks in Indonesia for the 2021–2025 period. This study uses a quantitative method with secondary data. Data analysis was conducted using MRA with the help of IBM SPSS Statistics. The results of the study showed that the Islamicity Performance Index only affected profitability through the ZPR indicator, while the other five indicators were not proven to have an effect. Simultaneously, the Islamicity Performance Index indicator does not affect profitability. NPF is only able to moderate the influence of the IPI through the DEWR and EDR indicators. The results of the simultaneous test after the MRA showed that IPI was not able to moderate the influence of the IPI indicator simultaneously on the profitability of Sharia Commercial Banks in Indonesia. These findings indicate that the increase in the profitability of Islamic commercial banks is not determined only to be determined by sharia compliance, but also depends on the quality of Financing managed by the bank.
Keywords: IPI, NPF, Profitability, Sharia Commercial Banks
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| Properti | Nilai Properti |
|---|---|
| Organisasi | Universitas Muhammadiyah Pekajangan Pekalongan |
| [email protected] | |
| Alamat | Jl. Raya Pekajangan No. 1A Kedungwuni Pekalongan |
| Telepon | (0285) 7832294 |
| Tahun | 2026 |
| Kota | Pekalongan |
| Provinsi | Jawa Tengah |
| Negara | Indonesia |