Pengaruh NPF, NOM dan FDR Terhadap Pembiayaan Murabahah dengan DPK Sebagai Variabel Moderating

Abstract

This study aims to determine the Non Performing Financing (NPF), Net
Operating Margin (NOM) and Financing to Deposit Ratio (FDR) on Murabahah
Financing with Third Party Funds (TPF) as the Moderating Variable. The
population in this study are Islamic Banks that publishes their financial
statements to Otoritas Jasa Keuangan (OJK) and each website of Islamic Banks
for the period 2013 to 2017, with a sampling technique that is purposive
sampling, the samples taken were 8 Islamic Banks in Indonesia obtained were
analyzed by moderating regression analysis technique. The results of this study
indicate that: (1) Non Performing Financing (NPF) does not negatively affect
murabahah financing at Islamic Banks; (2) Net Operating Margin (NOM) has
a positive effect on murabahah financing at Islamic Banks; (3) Financing to
Deposit Ratio (FDR) has a positive effect on murabahah financing at Islamic
Banks; (4) Third Party Funds (DPK) do not moderate the negative influence of
NPF on murabahah financing at Islamic Banks; (5) Third Party Funds (DPK)
strengthen the positive influence of NOM on murabahah financing at Islamic
Banks; (6) Third Party Funds (DPK) strengthen the positive influence of FDR
on murabahah financing at Islamic Banks. The implication of this research is
the result of this study can be used as an effort to increase murabahah
financing. To increase the amount of murabahah financing, managerial in
Islamic Banks in Indonesia need to prioritize policies related to Net Operating
Margin (NOM), Financing to Deposit Ratio (FDR) and Third Party Funds
(DPK).