The Influence of Third-Party Funds, Non-Performing Finance, and Return on Assets on Murabahah Financing in Islamic Commercial Banks During the Period 2018-2022

Layla Nurkhasanah; Setiyawan Gunardi; Edo Segara Gustanto; M. Arif Kurniawan

doi:10.54045/mutanaqishah.v3i2.1537

Authors

Layla Nurkhasanah Faculty of Islamic Economics and Business, Institute of Quranic Sciences An Nur Yogyakarta, Indonesia
Setiyawan Gunardi Universitas Sains Islam Malaysia, Malaysia
Edo Segara Gustanto Faculty of Islamic Economics and Business, Institute of Quranic Sciences An Nur Yogyakarta, Indonesia
M. Arif Kurniawan Faculty of Islamic Economics and Business, Institute of Quranic Sciences An Nur Yogyakarta, Indonesia

DOI:

https://doi.org/10.54045/mutanaqishah.v3i2.1537

Keywords:

Murabahah Financing; Thirds-Party Funds; NPF; ROA

Abstract

This study aims to determine the effect of Third Party Funds, Non-Performing Finance, and Return On Assets on Murabahah Financing at Sharia Commercial Banks for the period 201 8-2022. Using quantitative research methods with the object of research at Sharia Commercial Banks. Sampling using purposive sampling with a total of 50 samples. The data analysis technique used is multiple linear regression analysis with hypothesis tests by t-test (partial) and F-test (simultaneous). Testing in this study used SPSS 26. The results showed that DPK had a significant positive effect on Murabahah Financing with tcount 6.235 > t-table of 1.67866, NPF had no effect and was not significant on Murabahah Financing with tcount 0.494 > t-table of 1.67866, and ROA has a positive and significant effect on Murabahah Financing with tcount 2.047 < t-table of 1.67866. Simultaneously, DPK, NPF, and ROA affect Murabahah Financing with Fcount 19.008 > Ftable of 2.81. Then based on the results of the Adjusted R Square of 0.524 shows that the ability of the independent variable in explaining the dependent variable is 52.4%, and the remaining 47.6% is explained by other variables that are not included in this study.

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