Pengaruh Pembiayaan Bagi Hasil dan Pembiayaan Jual Beli terhadap Profitabilitas Bank Umum Syariah dengan Good Corporate Governance Sebagai Variabel Moderasi

The current era of growth and development of Islamic banking is growing so fast, making Islamic General Banks must improve their performance and service quality in order to be able to survive and compete among other Islamic banks. Banking performance can be seen through the profitability of Islamic General Banks, one of which is using the measurement of Return on Asset (ROA). This study aims to analyze the effect of profit sharing and sale and purchase financing on the profitability of Islamic General Banks with Good Corporate Governance (GCG) as a moderating variable. This study used a sample of 10 Islamic General Banks in Indonesia, which were taken by purposive sampling technique. The results of this study state that financing mudharabah has a positive and insignificant effect on ROA, financing murabaha has a positive and significant effect on ROA, GCG can strengthen the effect of financing mudharabah on ROA, and GCG can strengthen the effect of financing murabaha on ROA