Pengaruh Good Corporate Governance, Pembiayaan Jual Beli dan Non Performing Financing terhadap Profitabilitas Bank Umum Syariah

The number of developing industries makes the competition even tighter, especially in the banking world. Every year, it is increasingly clear that Islamic banks are experiencing rapid development, resulting in competition between Islamic banks and other conventional banks. The purpose of this study was to analyze and research the influence of good corporate governance, buying and selling financing, and nonperforming financing on the profitability of Islamic commercial banks. The subjects of this research are Islamic banks in Indonesia. This study uses data collection methods using secondary data with the purposive sampling technique. This study, using a sample of 12 Islamic banks in Indonesia based on the 2015-2019 financial reports. The variables in this study consist of the dependent variable, namely profitability (which is proxied by Return On Assets) and the independent variable, namely good corporate governance (proxied by the board of commissioners, the board of directors, audit committee, sharia supervisory board), buying and selling financing (which proxied by murabahah), and nonperforming financing. This study indicates that the board of commissioners, the board of directors, the audit committee, and nonperforming financing partially have a positive and insignificant effect on profitability (ROA). The sharia supervisory board partially has a significant negative effect on profitability (ROA). Murabahah financing partially has a significant positive effect on profitability (ROA)