Peran Gender Diversity dalam Memoderasi Pengaruh Pembiayaan Mudharabah dan Musyarakah Bermasalah terhadap Profitabilitas Perbankan Syariah

Alifia Aulia Mawada, Segaf Segaf

Abstract


This study aims to analyze the effect of non-performing financing under mudharabah and musyarakah contracts on the profitability of Islamic commercial banks in Indonesia, with gender diversity on the board of directors as a moderating variable. The study population includes all Islamic commercial banks registered with the Financial Services Authority (FSA) for the 2019-2023 period, with a total population of 13 banks, while the sample obtained was 4 Islamic commercial banks. The analysis used in this study was linear regression and moderated regression analysis. The results of this study found that non-performing financing under mudharabah and musyarakah contracts had a significant negative impact on profitability. Furthermore, gender diversity on the board of directors was proven to significantly moderate the relationship between non-performing financing and profitability.

Keywords


board gender diversity, mudharabah financing, musyarakah financing, non performing financing, profitability\

Full Text:

PDF

References


Afkar, T., 2018, Influence Analysis of Non Performing Financing By Profit-Loss Sharing Financing Contract to The Profitability of Islamic Commercial Bank In Indonesia, AKRUAL: Jurnal Akuntansi, 10(1), 1-14

Aiman, Sutrisno, B., 2020, Pengaruh Non-Performing Financing Pembiayaan Murabahah, Mudharabah, dan Musyarakah terhadap Profitabilitas Bank Umum Syariah di Indonesia, Reviu Akuntansi dan Bisnis Indonesia, 4(1), 79–92..

Almunawwaroh, M., Marliana, R., 2018, Pengaruh CAR, NPF dan FDR terhadap Profitabilitas Bank Syariah di Indonesia, Amwaluna: Jurnal Ekonomi dan Keuangan Syariah, 2(1), 1–17.

Farooq, M., Al-Jabri, Q., Khan, M. T., Humayon, A. A., Ullah, S., 2023, The Relationship Between Corporate Governance and fFnancial Performance in the Islamic and Conventional Banking Industries: a Malaysian evidence, Journal of Islamic Accounting and Business Research, 16(3), 411-443

Issa, A., Sahyouni, A., Mateev, M., 2024, A Path to Success: Educational Board Diversity and Its Influence on MENA Banks’ Efficiency And Stability’, Corporate Governance (Bingley), 24(6), 1283–1313.

Khoirotunnisa, F., 2021, Board Gender Diversity dan Board Education Diversity terhadap Bank-Risk Taking, BALANCE: Economic, Business, Management and Accounting Journal, 18(2), 1.-7

Kristanti, F.T., Rahayu, S, Huda, A. N., 2016, The determinant of financial distress on Indonesian family firm, Procedia-Social and Behavioral Sciences, 219, 440–447.

Mulyaningsih, S., Fakhruddin, I., 2016, Pengaruh Non Performing Financing Pembiayaan Mudharabah dan Non Performing Financing Pembiayaan Musyarakah Terhadap Profitabilitas pada Bank Umum Syariah di Indonesia, Media Ekonomi, 16(1), 196–206.

Pratama, T. A., Segaf, 2022, Does the Non-Financial Factor Affect the Profitability of Islamic Commercial Banking?, Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah, 7(3), 1059-1076

Rivai, A., 2017, Risiko Pembiayaan Murabahah dan Musyarakah pada Profitabilitas Bank Umum Syariah, Al-Urban, 1(2), 189–197.

Rusyda, D.S., Kholmi, M., Mawardi, F. D., 2023, Pengaruh Non-Performing Financing Pembiayaan Mudharabah dan Musyarakah Terhadap Profitabilitas dengan Dimoderasi oleh Good Corporate Governance Pada Bank Umum Syariah di Indonesia, e-Journal Ekonomi Bisnis dan Akuntansi, 10(1), 53–61.

Ruxho, F., Beha, F., 2024, Examining the Relationship between Bank Profitability and Economic Growth: Insights from central and Eastern Europe, Global Business & Finance Review, 29(1), 31–43.

Sierra-Morán, J., Cabeza-García, L., González-Álvarez, N., 2024, Independent Directors and Firm Innovation: The Moderating Role of Gender and Nationality Diversity, European Journal of Innovation Management, 27(2), 373–402.

Sutikno, H. T., Aisyah, E. N., 2022, Financial Performance and Financial Sustainability: The Role of Institutional Ownership as Moderating Variable, Journal of Economics, Finance And Management Studies, 5(4), 1165–1172.

Syadali, M. R., Segaf, Parmujianto, P., 2023, Risk Management Strategy for the Problem of Borrowing Money for Islamic Commercial Banks, Enrichment: Journal of Management, 13(2), 1227-1236

Utami, T., Angraini, D., Annisa, D., Irawati, W., 2021. The Effect of Non Performing Financing and on Financing of Natural Uncertainty Contract (NUC) with Third Party Fund (DPK) as a Moderating Variable. Jurnal Penelitian Ekonomi Dan Bisnis, 6(1), 35–44.




DOI: http://dx.doi.org/10.33087/ekonomis.v9i2.2391

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Ekonomis: Journal of Economics and Business Published by Lembaga Penelitian dan Pengabdian kepada Masyarakat
Adress: LPPM Universitas Batanghari, Jl.Slamet Ryadi, Broni-Jambi, Kec.Telanaipura, Kodepos: 36122, email: ekonomis.unbari@gmail.com, Phone: 0741-670700

Creative Commons License This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.