Pengaruh Pembiayaan Murabahah Terhadap Tingkat Profitabilitas Bank Umum Syariah Melalui Corporate Social Responsibility (CSR) Sebagai Variabel Moderating (Studi Pada Bank Umum Syariah Tahun 2018-2020)
DOI:
https://doi.org/10.36815/prive.v5i2.2059Keywords:
Murabahah Financing, Corporate Social Responsibility, and Profitability (ROA).Abstract
This study aims to determine the effect of murabahah financing on the level of profitability of Islamic commercial banks through corporate social responsibility (CSR) as a moderating variable. This research was conducted using quantitative methods with an associative approach. The population in this study is the financial statements of Islamic Commercial Banks for the 2018-2020 period as many as five Islamic Commercial Banks and 60 samples of financial statements are taken. In this study, the sample was taken using purposive sampling technique. The data collection technique used is using secondary data. The data analysis technique used is the classical assumption test, simple linear analysis, the coefficient of determination test and hypothesis testing and then uses the Moderated Regression Analysis (MRA) test. The results of this study show that the murabahah variable has no significant effect on profitability (ROA) nor on the CSR variable. The influence of the murabahah variable on profitability (ROA) is positive, but it does not have a significant influence. While CSR has a positive and significant effect then CSR acts as a moderating variable to strengthen the influence of murabahah financing on profitability (ROA)
References
Yudiana, Fetria Eka Yudiana (2014) Manajemen Pembiayaan Bank Syariah. STAIN Salatiga Press.
Mardikanto 2014. Corporate Social Responsibility (CSR) Tanggung Jawab Sosial Korporasi.Bandung : Alfabeta
Amalia, nur.2016. Struktur Pembiayaan Dan Pengaruhnya Terhadap Profitabilitas Bank Muamalat Indonesia Dan Bank Syariah Mandiri. Jurnal Ilmu dan Riset Akuntansi : Volume 5, Nomor 5, Mei 2016
Anjani, Rivalah.2016. Pengaruh Pembiayaan Mudharabah, Musyarakah Dan Murabahah Terhadap Profitabilitas Bprs Di Indonesia Periode 2012- 2015. Jurnal Syariah Paper Accounting FEB UMS.
Nurhayati, Sri & Wasilah (2018). Akuntansi Syariah di Indonesia. Jakarta: Cetakan Kelima, Salemba.
Arini Haq, Rr. Nadia.2015. Pengaruh Pembiayaan Dan Efisiensi Terhadap Profitabilitas Bank Umum Syariah. Jurnal perbanas Review Volume 1, Nomor 1, November 2015
Dessyanti. Ayu D.2016. Pengaruh Corporate Social Responsibility terhadap kinerja keuangan perbankan syariah di Indonesia. Jurnal fakultas ekonomi Universitas Pasundan.
Ely, Maskuroh.2012. Eksistensi Dps Dalam Memoderasi Pengaruh Pembiayaan, Kinerja Keuangan Dan Pengungkapan Csr Pada Bank Umum Syariah Di Indonesia. Al-Tahrir, Vol. 12, No. 1 Mei 2012 : 113-132
Mardikanto,Totok.2014. CSR(Corporate social Responsibility) Tanggung jawab sosial korporasi. ALFABETA, cvi.
McWilliams, A. & Siegel, D. (2001). Corporate Social Responsibility: A Theory of the Firm Perspective. Jurnal The Academy of Management Review, 26 (1), 117-127.
Wahdany. Meirisa F.2015. Analisis pengaruh pembiayaan murabahah,pembiayaan bagi hasil dan pembiayaan qard terhadap perubahan laba bersih pada bank syariah. Skripsi. Jember: Fakultas ekonomi Universitas Jember.
Sugiyono, D. (2013). Metode penelitian pendidikan pendekatan kuantitatif, kualitatif dan R&D.
Rahayu, P. (2018). PENGARUH PEMBIAYAAN MURABAHAH TERHADAP TINGKAT PROFITABILITAS BANK UMUM SYARIAH DENGAN CORPORATE SOCIAL RESPONBILITY (CSR) …. e-repository.perpus.iainsalatiga.ac
Vefriza, W. (2018). Pengaruh Corporate Social Responsibility (CSR) Terhadap Profitailitas Bank Syariah Di indonesia tahun 2010-2016. e- theses.iaincurup.ac.id.
Oktaviani, I.P (2020). Pengaruh Dana Pihak Ketiga Dan Pendapatan Margin Pembiayaan Murabahah Melalui Corporate Sosial Responsibility (Csr) Sebagai Variabel Intervening Terhadap Laba Bank Umum Syariah Periode 2017-2019
.png){kind=logo}
