Putri, Francinita (2025) The Effect of Profit Sharing Ratio, Zakat Performance Ratio and Islamic Performance Ratio on Profitability with Financing to Deposite Ratio (FDR) as a Moderating Variable in Islamic Commercial Banks 2017-2023. Formosa Journal of Science and Technology, 4 (1). pp. 49-68. ISSN 2964-6804

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Abstract

In practice, the performance measurement of Islamic banks has only presented the performance of Islamic finance in a materialistic aspect, without revealing spiritual and social values. In fact, it is very important to measure the performance of Islamic finance to realize stakeholder trust. Therefore, this study was conducted to find out whether Islamic banks in Indonesia have been able to realize stakeholder trust. This study is a quantitative study with the population of Islamic Banking companies for the 2017-2023 period found in the OJK. The sample selection in this study used purposive sampling. The analysis method uses a panel data regression model using the E-views software 12. The results show that the zakat performance ratio and the zakat performance ratio with FDR moderation show an influence on profitability. Meanwhile, the profit sharing ratio and the Islamic performance ratio with FDR moderation have no influence on profitability.

Dosen Pembimbing: Santoso, Suryo Budi | 0617047101
Item Type: Article
Uncontrolled Keywords: Profit Sharing Ratio, Zakat Performance Ratio, Islamic Performance Ratio, Profitability, Financing to Desposite Ratio
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: Agus Imam
Date Deposited: 27 Mar 2025 01:40
Last Modified: 27 Mar 2025 01:40
URI: http://repository.ump.ac.id/id/eprint/18115

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