Natural Certainty Contract and DPK To Profitability Through Non Performing Financing

Authors

  • Dwita Sandra Pratiwi Universitas PGRI Kanjuruhan Malang
  • Mochamad Fariz Irianto Universitas PGRI Kanjuruhan Malang
  • Supami Wahyu Setiyowati Universitas PGRI Kanjuruhan Malang

DOI:

https://doi.org/10.51289/peta.v7i2.527

Keywords:

DPK; Ijarah; Istishna; NPF; ROA

Abstract

In an effort to increase profitability growth, it is necessary to pay attention to the factors that influence it, so that it can encourage Islamic banks to develop for the better. Type quantitative descriptive research. The research population is all BUS registered with OJK in 2015-2019 and a sample of 2 BUS obtained through purposive sampling method. Documentation technique used for data collection. The research results state that ijarah financing, istishna financing, and NPF has a negative and significant effect on ROA. NPF has no effect on ROA. Ijarah financing has no effect on the NPF. Istishna financing and NPF have an effect positive and significant on the NPF. Ijarah financing has no effect on ROA through NPF. Istishna financing and NPF have a negative and significant effect on ROA through NPF

Author Biographies

Dwita Sandra Pratiwi, Universitas PGRI Kanjuruhan Malang

Accounting Department

Mochamad Fariz Irianto, Universitas PGRI Kanjuruhan Malang

Accounting Department

Supami Wahyu Setiyowati, Universitas PGRI Kanjuruhan Malang

Accounting Department

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Published

28-07-2022

How to Cite

Pratiwi, D. S. ., Irianto, M. F. . and Wahyu Setiyowati, S. (2022) “Natural Certainty Contract and DPK To Profitability Through Non Performing Financing”, Jurnal Penelitian Teori dan Terapan Akuntansi (PETA). Blitar, Indonesia, 7(2), pp. 220–240. doi: 10.51289/peta.v7i2.527.

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