Analysis of the Effect of Temporary Syirkah Funds and Operational Efficiency on Profitability with NPF as a Moderating Variable (Study on Islamic Commercial Banks 2017-2022)

This study aims to examine the effect of Temporary Syirkah Funds and Operational Efficiency on Profitability with NPF as a moderating variable. This study uses a type of quantitative research with a causal associative approach. The sampling technique used purposive sampling so that it was collected by 8 Sharia commercial banks. Data is obtained secondary through annual reports published on the website of each bank for 2017-2022. This study uses hypothesis testing using multiple linear regression testing tools. Data is processed using the Eviews-10 software application. The results showed that temporary syirkah funds had a positive and significant effect on profitability, operational efficiency did not affect profitability, Non-Performing Finance (NPF) was able to moderate the effect of temporary syirkah funds on profitability, Non-Performing Finance (NPF) was unable to moderate the effect of operational efficiency on profitability in Islamic commercial banks.