Electronic Theses and Dissertation

Abstack the purpose of this study is to see the effect of good corporate governance, non performing financing on return on assets in islamic commercial banks during 2010-2019. the population in this study consisted of 14 islamic commercial banks (bus) in indonesia. sampling was carried out using purposive sampling technique by determining the criteria for banks that have published annual reports and reports on the implementation of gcg consecutively for the period 2010-2019, so a sample of 8 bus was obtained. data analysis in the study used panel data through the fixed effect model (fem) method with the application shown 10. the results of this study indicate that there is a negative influence between the gcg and npf variables on roa, the volume of financing as a moderating variable also has an influence on roa. after moderating the gcg and npf variables, the results showed that the gcg variable had a positive effect and npf had a negative effect on roa. this means that vp has an influence on gcg which implies a change in the effect of gcg on roa. keywords: keywords: sharia commercial bank (bus), good corporate governance (gcg), non performing financing (npf), return on assets (roa), financing volume (vp), moderating. abstrak tujuan penelitian ini adalah untuk mengetahui pengaruh good corporate governance, non performing financing terhadap return on asset pada bank umum syariah selama tahun 2010-2019. populasi dalam penelitian ini terdiri dari 14 bank umum syariah (bus) yang ada di indonesia. pengambilam sampel dilakukan menggunakan teknik purposive sampling dengan menentukan kriteria perbankan yang sudah mempublikasikan laporan tahunan dan laporan penerapan gcg secara berturut-turut priode 2010-2019, maka diperoleh sampel sebanyak 8 bus. analisis data pada penelitian ini menggunakan data panel melalui metode fixed effect model (fem) dengan aplikasi eviews 10. hasil penelitian ini menunjukkan bahwa terdapat pengaruh negatif antara variabel gcg dan npf terhadap roa, volume pembiayaan sebagai variabel moderasi juga memiliki pengaruh terhadap roa. setelah dilakukan moderasi terhadap variabel gcg dan npf, hasilnya menunjukkan variabel gcg berpengaruh positif dan npf berpengaruh negatif terhadap roa. artinya vp memiliki pengaruh terhadap gcg yang berimplikasi berubahnya pengaruh gcg terhadap roa. kata kunci: bank umum syariah (bus), good corporate governance (gcg), non performing financing (npf), return on asset (roa), volume pembiayaan (vp), moderasi.