PENGARUH PEMBIAYAAN MURABAHAH, FINANCING DEPOSIT RATIO (FDR), DAN DANA PIHAK KETIGA TERHADAP PROFITABILITAS DENGAN NON PERFORMING FINANCING (NPF) SEBAGAI VARIABEL MODERASI PADA BPRS

Penelitian ini bertujuan untuk menilai pengaruh Pembiayaan Murabahah, Financing Deposit Ratio (FDR), Dana Pihak Ketiga (DPK), dan Non Performing Financing (NPF) terhadap profitabilitas. Metode penelitian yang digunakan adalah metode kuantitatif. Penelitian ini memiliki populasi sebanyak 164 BPRS yang terdaftar di Otoritas Jasa Keuangan tahun 2020-2021. Sampel diperoleh dengan metode random sampling sebanyak 109 bank. Penelitian ini menggunakan beberapa teknik analisis data, yaitu analisis statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, dan moderated regression analysis dengan menggunakan software SPSS. Hasil penelitian menunjukan adanya pengaruh negatif dan signifikan atas Non Performing Financing (NPF) terhadap Profitabilitas. Pembiayaan Murabahah tidak berpengaruh terhadap Profitabilitas. Financing Deposit Ratio (FDR) tidak berpengaruh terhadap Profitabilitas. Dana Pihak Ketiga (DPK) tidak berpengaruh terhadap Profitabilitas. Non Performing Financing (NPF) belum mampu memoderasi hubungan Pembiayaan Murabahah dengan Profitabilitas, Non Performing Financing (NPF) belum mampu memoderasi hubungan Financing Deposit Ratio (FDR) dengan Profitabilitas, dan Non Performing Financing (NPF) belum mampu memoderasi hubungan Dana Pihak Ketiga (DPK) dengan Profitabilitas. *** This study aims to assesses the effect of Murabahah Financing, Financing Deposit Ratio (FDR), Third Party Funds (DPK), and Non Performing Financing (NPF) on profitability. The research method used is quantitative method. The population of this study were 164 Bank Pembiayaan Rakyat Syariah (BPRS) registered with the Financial Services Authority in 2020-2021. The sample was obtained by random sampling method as many as 109 banks. The study employs various data analysis methods, including descriptive statistical analysis, tests for classical assumptions, multiple linear regression, and moderated regression analysis using SPSS software. The results showed a negative and significant effect of Non Performing Financing (NPF) on Profitability. Murabahah financing has no effect on profitability. Financing Deposit Ratio (FDR) has no effect on Profitability. Third Party Funds (DPK) have no effect on Profitability. Non Performing Financing (NPF) has not been able to moderate the relationship between Murabahah Financing and Profitability, Non Performing Financing (NPF) has not been able to moderate the relationship between Financing Deposit Ratio (FDR) and Profitability, and Non Performing Financing (NPF) has not been able to moderate the relationship between Third Party Funds (DPK) and Profitability