Pengaruh Tingkat Penyaluran Pembiayaan, Efisiensi Operasional Dan Kecukupan Modal Terhadap Profitabilitas Dengan Risiko Pembiayaan Sebagai Variabel Moderating (Studi Kasus Pada Bank Umum Syariah Di Indonesia Periode 2016-2020)

This study aims to determine the effect of the level of financing distribution, operational efficiency, and capital adequacy on profitability with financing risk as a moderating variable. The research was conducted at Islamic Commercial Banks in Indonesia for the period 2016-2020. This type of research is descriptive quantitative. The sampling method used is purposive sampling by obtaining as many as 8 Islamic Commercial Banks that meet the criteria as samples. The analytical method used is panel data regression analysis with the help of Eviews 09 software. The results of the study stated that simultaneously FDR, BOPO, CAR and NPF together had a significant effect on ROA. Partially FDR has no effect on ROA, while BOPO and CAR have a negative effect on ROA. The NPF was unable to moderate the effect of FDR and BOPO on ROA