PENGARUH ISLAMIC FINANCING TO TOTAL ASSETS RATIO, CAPITAL ADEQUACY RATIO, DAN SHARIA SUPERVISORY BOARD TERHADAP KINERJA KEUANGAN BANK MUAMALAT INDONESIA DENGAN PEMBIAYAAN SEBAGAI VARIABEL MODERASI PERIODE 2015–2024

Diana, Puspita Sari (2026) PENGARUH ISLAMIC FINANCING TO TOTAL ASSETS RATIO, CAPITAL ADEQUACY RATIO, DAN SHARIA SUPERVISORY BOARD TERHADAP KINERJA KEUANGAN BANK MUAMALAT INDONESIA DENGAN PEMBIAYAAN SEBAGAI VARIABEL MODERASI PERIODE 2015–2024. Diploma thesis, UIN Raden Intan Lampung.

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Abstract

ABSTRACT This study aims to analyze the influence of the Islamic Financing to Total Assets Ratio (IFTA), Capital Adequacy Ratio (CAR), and Sharia Supervisory Board (SSB) on the financial performance of Bank Muamalat Indonesia, as proxied by Return on Assets (ROA), and to examine the role of financing as a moderating variable. This research is motivated by fluctuations in the financial performance of Islamic banks and inconsistencies in previous research findings regarding the factors influencing Islamic bank profitability. Therefore, this study is expected to provide a more comprehensive understanding of the determinants of Bank Muamalat Indonesia's financial performance for the 2015–2024 period. This study uses a quantitative approach with secondary data obtained from Bank Muamalat Indonesia's annual financial reports for the 2015 2024 period. The data analysis techniques used are multiple linear regression and Moderated Regression Analysis (MRA) using EViews software. The independent variables in this study consisted of the Islamic Financing to Total Assets Ratio (IFTA), Capital Adequacy Ratio (CAR), and Sharia Supervisory Board (SSB), while the dependent variable was Return on Assets (ROA). Furthermore, financing served as a moderating variable to examine the relationship between the independent variables and financial performance. The results showed that the Islamic Financing to Total Assets Ratio and Capital Adequacy Ratio partially had a positive effect on Return on Assets (ROA), while the Sharia Supervisory Board had no significant effect on financial performance. Simultaneously, all independent variables adequately explained variations in financial performance. The moderation test results indicated that financing did not moderate the relationship between the Islamic Financing to Total Assets Ratio, Capital Adequacy Ratio, and Sharia Supervisory Board on Return on Assets (ROA). This finding indicates that financing plays a more important role as a primary operational activity of Islamic banks than as a moderating variable. This study implies that improving the financial performance of Islamic banks can be achieved through optimizing financing distribution and strengthening capital adequacy on a sustainable basis. Keywords: Capital9 Islamic Adequacy9 Financing to Total9 Assets9 Ratio, Ratio , Sharia Supervisory Board, Financing, Return on Assets. ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh Islamic Financing to Total Assets Ratio (IFTA), Capital Adequacy Ratio (CAR), dan Sharia Supervisory Board (SSB) terhadap kinerja keuangan Bank Muamalat Indonesia yang diproksikan dengan Return on Assets (ROA), serta menguji peran pembiayaan sebagai variabel moderasi. Penelitian ini dilatarbelakangi oleh adanya fluktuasi kinerja keuangan bank syariah dan ketidakkonsistenan hasil penelitian terdahulu terkait faktor-faktor yang memengaruhi profitabilitas bank syariah. Oleh karena itu, penelitian ini diharapkan mampu memberikan pemahaman yang lebih komprehensif mengenai determinan kinerja keuangan Bank Muamalat Indonesia periode 2015–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis data sekunder yang diperoleh dari laporan keuangan tahunan Bank Muamalat Indonesia periode 2015–2024. Teknik analisis data yang digunakan adalah regresi linier berganda dan Moderated Regression Analysis (MRA) dengan bantuan perangkat lunak EViews. Variabel independen dalam penelitian ini terdiri dari Islamic Financing to Total Assets Ratio (IFTA), Capital Adequacy Ratio (CAR), dan Sharia Supervisory Board (SSB), sedangkan variabel dependen adalah Return on Assets (ROA). Selain itu, pembiayaan digunakan sebagai variabel moderasi untuk menguji hubungan antara variabel independen terhadap kinerja keuangan. Hasil penelitian menunjukkan bahwa secara parsial Islamic Financing to Total Assets Ratio dan Capital Adequacy Ratio berpengaruh positif terhadap Return on Assets (ROA), sedangkan Sharia Supervisory Board tidak berpengaruh signifikan terhadap kinerja keuangan. Secara simultan, seluruh variabel independen mampu menjelaskan variasi kinerja keuangan dengan baik. Adapun hasil uji moderasi menunjukkan bahwa pembiayaan tidak mampu memoderasi hubungan antara Islamic Financing to Total Assets Ratio, Capital Adequacy Ratio, dan Sharia Supervisory Board terhadap Return on Assets (ROA). Temuan ini mengindikasikan bahwa pembiayaan lebih berperan sebagai aktivitas operasional utama bank syariah dibandingkan sebagai variabel moderasi. Penelitian ini memberikan implikasi bahwa peningkatan kinerja keuangan bank syariah dapat dilakukan melalui optimalisasi penyaluran pembiayaan dan penguatan kecukupan modal secara berkelanjutan. Kata kunci: Islamic Financing to Total Assets Ratio, Capital Adequacy Ratio , Sharia Supervisory Board, Pembiayaan, Return on Assets.

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