KUALITAS KREDIT SEBAGAI PEMODERASI PENGARUH TINGKAT PERMODALAN TERHADAP PROFITABILITAS PADA PERBANKAN SYARIAH

Abstract

Islamic banking is a financial institution that has a function as an intermediary between
people who have excess funds and people who lack funds. Sharia banking operational activities are
based on Islamic economic systems that do not contain elements of gharar, maysir and usury. Sharia
banking activities are expected to be an alternative solution in overcoming the problem of poverty
because in Islamic banking there are financial instruments in the form of zakat funds obtained from
customers who carry out financing and savings activities. In Islamic economic systems reject the
motive of speculation and greedy behavior towards property which is a character of intrinsic lust for
humans who tend to love wealth.
The purpose of this study is to determine the effect of capital as measured by the Capital Adequacy
Ratio (CAR) on Rentability (Earnings) as measured by Return On Assets (ROA) and Non Performing
Financing (NPF) as moderating.
Data sources are secondary data obtained from bank financial reports obtained from
www.idx.co.id, and obtained from literature such as books, journals, and others related to research.
The population is Islamic banks in Indonesia, totaling 12 banks. The method of determining the
sample is saturated sampling with a population of less than 30 people. The sample that will be used
as a source of information in this study amounted to 12 banks. Data analysis methods used include (1)
Test Descriptive Statistics. (2) Test of Multiple Regression Analysis. (3) Model Feasibility Test.
From the results of testing the hypothesis, it can be concluded that Capital Adequacy Ratio has a
positive effect on Return On Assets and with the Non Performing Financing (NPF) (moderating
variable) will be able to strengthen the influence of the Capital Adequacy Ratio on Return On Assets.