ANALISIS PROFITABILITAS PERBANKAN SYARIAH DENGAN NET INTEREST MARGIN SEBAGAI VARIABEL MEDIASI

Abstract

Most people depend on financial services in their daily lives,therefore the survival of the banking industry is very important. The purpose of this study was analisis Profitability  the effect of Fund Gap, Liquidity, and Efficiency Level with Net Interest Margin as a mediating variable for Bank Muamalat Indonesia for the 2014-2022 Period. This study uses a type of quantitative research using path analysis as data analysis. This study uses secondary data taken from quarterly financial reports I, II, III, IV which include Return On Asset (ROA), Net Interest Margin (NIM), Fund Gap (GAP), Loan To Deposit Ratio (LDR) / Financing To Deposit Ratio (FDR), and Operating Expenses Operating Income (BOPO) for the period 2014 to 2022. The data that has been obtained is then analyzed using the Eviews version 10 tool. The results showed that GAP has an insignificant positive  on Net Interest Margin (NIM) but a significant negative  on Return On Asset (ROA). While Liquidity (LDR) has a significant positive  on Net Interest Margin (NIM) but has an insignificant positive  on Return On Asset (ROA) and Efficiency Level (BOPO) has a significant negative  on Net Interest Margin (NIM) but has an insignificant positive  on Return On Asset (ROA). For Net Interest Margin (NIM) has a significant positive  on Return On Asset (ROA). The results of path analysis show that Net Interest Margin (NIM) cannot mediate  of Fund Gap on Profitability and Efficiency Level, but Net Interest Margin (NIM) can mediate  of Liquidity on Profitability.