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August 19, 2025

The Effect of Financing on Profitability: Ratio of Operating Expenses to Operating Income as Moderating Variable

Key Points

None of the financing types significantly affect return on assets (ROA), indicating little impact from different Islamic finance methods.
The analysis identified no significant moderation from the operational expense to operating income ratio (BOPO) on the relationships assessed.
Moderated regression analysis was employed using panel data from Bank Syariah Indonesia spanning 2021 to 2022.
The findings highlight potential needs for reevaluation of financing strategies within Islamic banking contexts.

Abstract

This study aims to analyze the effect of financing provided by Bank Syariah Indonesia (BSI), including murabahah, mudarabah, musharakah, and ijarah on the Return on Assets (ROA) during the period from the first quarter of 2021 to the second quarter of 2022. In addition, the study examines the role of the Operational Expense to Operating Income Ratio (BOPO) as a moderating variable in the relationship between these types of financing and ROA. The analysis employs moderated regression analysis (MRA) with panel data. The findings indicate that none of the four financing types have a significant effect on ROA. Furthermore, BOPO does not serve as a moderating variable in the relationship between murabahah, mudarabah, musharakah, and ijarah financing and ROA.

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