Pengaruh CAR, NOM dan Pembiayaan Murabahah terhadap Kinerja Keuangan Bank Umum Syariah dengan Ukuran Perusahaan sebagai Variabel Moderating
Abstract
Penelitian ini menggunakan jenis penelitian kuantitatif dengan data
sekunder berbentuk data panel. Populasi yang digunakan adalah seluruh Bank Umum Syariah yang berjumlah 14 bank syariah. Sampel yang digunakan sebanyak 9 bank syariah. Teknik pengambilan sampel dalam penelitian ini adalah
purposive sampling. Metode pengumpulan data diperoleh melalui annual report masing-masing bank syariah. Teknik analisis data yang digunakan adalah uji statistik deskriptif, uji stasioneritas, uji asumsi klasik dan uji MRA. Pengolahan data menggunakan alat bantu Eviews versi 10. Hasil penelitian ini menunjukkan bahwa: 1) Variabel CAR berpengaruh negatif terhadap Kinerja Keuangan; 2) Variabel NOM tidak berpengaruh terhadap Kinerja Keuangan; 3) Variabel Pembiayaan Murabahah tidak berpengaruh terhadap Kinerja Keuangan; 4) Variabel Ukuran Perusahaan mampu memoderasi  hubungan antara CAR terhadap Kinerja Keuangan; 5) Variabel Ukuran Perusahaan tidak mampu memoderasi hubungan antara NOM terhadap Kinerja Keuangan; 6) Variabel Ukuran Perusahaan tidak mampu memoderasi hubungan Pembiayaan Murabahah terhadap Kinerja Keuangan.
Kata Kunci: CAR, NOM, Pembiayaan Murabahah, Kinerja Keuangan, Ukuran Perusahaan
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