ANALISA PENGARUH STRUKTUR ASET DAN NON PERFORMING FINANCING TERHADAP TINGKAT PROFITABILITAS DENGAN STRUKTUR PEMBIAYAAN SEBAGAI VARIABEL INTERVENING

STUDI EMPIRIS PADA KOPERASI SIMPAN PINJAM PEMBIAYAAN SYARIAH DI KABUPATEN JEPARA

  • Muslimin Muslimin
  • Endah Winarti HS
  • Sri Harjanto

Abstract

Savings and Loans Cooperatives Syari'ah Financing in Jepara Regency is a
cooperative that must be able to stand alone in carrying out its business activities to earn
profits. This research is about level of profitability in syari'ah financing savings and loan
cooperative in the Cooperative Office, Small and Medium Enterprises, Labor, and
Transmigration in Jepara Regency. The aim is to analyze effect of asset structure and
Non Performing Financing (NPF) on level of profitability with financing structure as
an intervening variable. The sample was selected through 34 purposive sampling
cooperatives. Data was obtained by analyzing financial statements of the annual member
meetings of each cooperative that reported reports in the Cooperative Office, Small and
Medium Enterprises, Labor, and Transmigration in Jepara District from 2013 to
2017. Analysis of data using multiple linear regression using SEM-PLS 4.0 program.
The results show that asset structure has a significant negative effect on financing
structure. NPF has a significant negative effect on financing structure. The asset
structure does not effect profitability. NPF has a significant negative effect on
profitability. Financing Structure has a significant positive effect on profitability.
Financing to Deposit Ratio mediates effect of asset structure on profitability. The
Financing Structure mediates effect of NPF on profitability.

Published
Nov 25, 2018
How to Cite
MUSLIMIN, Muslimin; WINARTI HS, Endah; HARJANTO, Sri. ANALISA PENGARUH STRUKTUR ASET DAN NON PERFORMING FINANCING TERHADAP TINGKAT PROFITABILITAS DENGAN STRUKTUR PEMBIAYAAN SEBAGAI VARIABEL INTERVENING. Jurnal Ilmu Manajemen dan Akuntansi Terapan, [S.l.], v. 9, n. 2, p. 124 - 145, nov. 2018. Available at: <http://jurnal.stietotalwin.ac.id/index.php/jimat/article/view/168>. Date accessed: 16 jan. 2019.