Work

Peran Gender Diversity dalam Memoderasi Pengaruh Pembiayaan Mudharabah dan Musyarakah Bermasalah terhadap Profitabilitas Perbankan Syariah

Year: 2025

Type: article

Abstract: This study aims to analyze the effect of non-performing financing under mudharabah and musyarakah contracts on the profitability of Islamic commercial banks in Indonesia, with gender diversity on the board of directors as a moderating variable. The study population includes all Islamic commercial banks registered with the Financial Services Authority (FSA) for the 2019-2023 period, with a total population of 13 banks, while the sample obtained was 4 Islamic commercial banks. The analysis used in this study was linear regression and moderated regression analysis. The results of this study found that non-performing financing under mudharabah and musyarakah contracts had a significant negative impact on profitability. Furthermore, gender diversity on the board of directors was proven to significantly moderate the relationship between non-performing financing and profitability.

Source: EKONOMIS Journal of Economics and Business

DOI: 10.33087/ekonomis.v9i2.2391

Authors: Alifia Aulia Mawada, Segaf Segaf

Institution: Universitas Islam Negeri Maulana Malik Ibrahim

Language: English

Topic: Islamic Finance and Banking Studies

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDGs: Decent work and economic growth, Gender equality

Open Access status: diamond

OpenAlex ID: W4414879308

FWCI:

Cites:

Cited by:

Related to: