Pages: 31-40
Published: 30.09.2018
Abstract: Islamic banking grows fast in Indonesia. This growth is due to Indonesia being the largest muslim country in the world. This study aims to determine the effect of operating costs on the ratio of operating income, capital adequacy ratios, non-performing finance, funds to deposits ratio and inflation against the results of mudharabah deposits with return on asset as moderating variables. The population in this study is Islamic commercial banks in Indonesia. Sampling using saturated sample method. The data used are annual financial reports obtained from the bank's website and from The Financial Services Authority. The data analysis technique of moderating regression analysis has been used in this study. The results have stated that the operating costs to operating income ratio and capital adequacy have effect to profit sharing of mudharabah deposits. Nonperforming financing ratio, fund to deposit ratios and inflation have no effect to the profit sharing rate of mudharabah deposits. The results also investigate that return on asset as a moderating variable that strengthen the relationship of independent variables with the dependent variable.
Key words: Islamic banking, accounting, capital adequacy ratios and non performing financing.
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