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Pengaruh pembiayaan mudharabah, murabahah dan musyarakah terhadap profitabilitas BUS dengan NPF sebagai variabel moderasi.
The research conducted analyzes the impact of Mudharabah, Murabahah and
Musyarakah financing on the profitability of Islamic commercial banks during the period from
2016 to 2020. In this analysis, NPF was used as a moderating variable. Quantitative methods
were adopted to analyze monthly time series data from 2016 to 2020, which was accessed via
the OJK statistical database. The sample selection process was purposive sampling, referring
to certain criteria, with a total of 120 samples examined over the five years. This research uses
multiple linear regression analysis method which is conducted through SPSS application to
process the data. This research helps to highlight factor affecting the Financial Perfomance of
Islamic Banks. The findings of this research can provide valuable information to decision
makers in Islamic banks to design more optimal financing strategies and improve credit risk
management through a deeper Understanding the relationship between financing and
profitability.. The results of this analysis show a significant positive influence between
Mudharabah, Murabahah and Musyarakah financing on profitability, which mainly affects
ROA in Sharia commercial banks. Although NPF does not significantly moderate the
relationship between Mudharabah and ROA, this research reveals the important role of NPF
in moderating the impact of Murabahah and Musyarakah financing on ROA..
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