PENGARUH KECUKUPAN MODAL, LIKUIDITAS, DAN EFISIENSI OPERASIONAL TERHADAP PROFITABILITAS DENGAN RISIKO KREDIT SEBAGAI VARIABEL MODERASI PADA BANK UMUM SYARIAH TAHUN 2018-2024

Robi Husain Fathdilah, NIM.: 21108040125 (2026) PENGARUH KECUKUPAN MODAL, LIKUIDITAS, DAN EFISIENSI OPERASIONAL TERHADAP PROFITABILITAS DENGAN RISIKO KREDIT SEBAGAI VARIABEL MODERASI PADA BANK UMUM SYARIAH TAHUN 2018-2024. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to examine the effect of capital adequacy, liquidity, and operational efficiency on profitability, with credit risk as a moderating variable, in Islamic commercial banks from 2018 to 2024. Purposive sampling was used to obtain 84 samples. The analytical methods used to test the hypotheses were panel data regression and Moderated Regression Analysis (MRA). The results of this study indicate that capital adequacy and liquidity have a significant positive effect on the profitability of Islamic commercial banks in Indonesia, while operational efficiency has a significant negative effect. Credit risk, as a moderating variable, can strengthen the effect of capital adequacy on profitability. Credit risk, as a moderating variable, cannot strengthen or weaken the effect of liquidity and operational efficiency on profitability. Simultaneously, capital adequacy, liquidity, and operational efficiency significantly influence the profitability of Islamic commercial banks in Indonesia.

Item Type: Thesis (Skripsi)
Additional Information / Supervisor: Egha Ezhar Junaeka Putra Hassany, S.E.I.,M.E.
Uncontrolled Keywords: Profitabilitas, Kecukupan modal, Likuiditas, Efisiensi Operasional, Risiko Kredit
Subjects: 600 Sains Terapan > 650 Business/Bisnis > 657.42 Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis Islam > Akuntansi Syari'ah (S1)
Depositing User: Muh Khabib
Date Deposited: 08 Sep 2026 15:54
Last Modified: 08 Sep 2026 15:54
URI: http://digilib.uin-suka.ac.id/id/eprint/78078

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