Moderation of Non Performing Financing on Natural Uncertainty Contracts To The Profitability of Islamic Commercial Bank In Indonesia

Authors

  • Taudlikhul Afkar Fakultas Ekonomi Universitas PGRI Adi Buana Surabaya Jl. Dukuh Menanggal XII/4 Surabaya, Indonesia http://orcid.org/0000-0002-5854-4284
  • Grahita Chandrarin Universitas Merdeka Malang, Indonesia
  • Lilik Pirmaningsih Fakultas Ekonomi dan Bisnis Universitas Wijaya Kusuma Surabaya, Indonesia

DOI:

https://doi.org/10.29040/ijebar.v4i02.1051

Abstract

This study intends to provide an overview of the consistency of research results with theoretical and empirical points of view, it is done because many research results are inconsistent with the theory. Quantitative research methods are used to make generalizations using a sample of 14 Islamic Commercial Banks in Indonesia with time series data collection techniques for 5 years. The data analysis technique used is multivariate analysis using the Warp PLS structural equation model. The results showed that the level of profitability of Islamic banks is always overshadowed by the occurrence of credit risk that causes non-performing financing from financing of the type of natural uncertainty contracts because it is type of financing is a financing that does not provide certainty of results. The results of this study are consistent with agency theory that explains the existence of information asymmetry, and consistent with the theory of mixing that by providing opportunities to manage business to business managers (mudharib/mustyarik) without interference from the owner of the fund (shaibul maal) can lead to the risk of default and thus affect the ability of Islamic banks to obtain profitability.

Author Biographies

Taudlikhul Afkar, Fakultas Ekonomi Universitas PGRI Adi Buana Surabaya Jl. Dukuh Menanggal XII/4 Surabaya

Accounting

Grahita Chandrarin, Universitas Merdeka Malang

Department of Postgraduate, Universitas Merdeka Malang

Lilik Pirmaningsih, Fakultas Ekonomi dan Bisnis Universitas Wijaya Kusuma Surabaya

3Department of Accounting, Faculty of Economics and Business, Universitas Wijaya Kusuma

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Published

2020-06-28

How to Cite

Afkar, T., Chandrarin, G., & Pirmaningsih, L. (2020). Moderation of Non Performing Financing on Natural Uncertainty Contracts To The Profitability of Islamic Commercial Bank In Indonesia. International Journal of Economics, Business and Accounting Research (IJEBAR), 4(02). https://doi.org/10.29040/ijebar.v4i02.1051

Issue

Vol. 4 No. 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020

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