Interactive Effect of Capital Structure on Profitability and Earning Per Share of Sharia Bank

Marta, M Sandi; Gunawan, Ahmad; Maesaroh, Syti Sarah; Nugraha, Nugraha; Bahri, Syaiful

doi:10.15575/jieb.v2i2.21309

Jurnal

Interactive Effect of Capital Structure on Profitability and Earning Per Share of Sharia Bank

Journal of Islamic Economics and Business · Vol. 2 No. 2 (2023) · hlm. 97–111

DOI: 10.15575/jieb.v2i2.21309
ISSN: 2798-4834, 2798-8562
Terbit: 2023-01-15
Penerbit: Fakultas Ekonomi dan Bisnis Islam
Bahasa: eng

Abstrak

The purpose of this study was to examine the effect of return on assets (ROA) and return on equity (ROE) on earnings per share (EPS) with a debt to equity ratio (DER) as a moderator in Islamic banking in Indonesia. The data was obtained from Islamic banking which was indexed on the Indonesia Stock Exchange from 2016 to 2020. The data was then analyzed using the Moderated regression analysis (MRA) method to determine the relationship and interaction of each variable studied. The results showed that ROA had a positive effect on EPS and ROE had a negative impact on EPS. Meanwhile, DER weakens the relationship between ROA and ROE to EPS. This study confirms that the use of debt has a negative impact on the relationship between ROA and ROE on increasing Islamic banking profits in Indonesia.

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Jaringan kolaborasi para penulis

11 penulis · 20 tautan kepenulisan bersama · 7 lintas organisasi

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Indonesia University of Education
Sunan Gunung Djati State Islamic University Bandung
Universitas Widyatama

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Organisasi sama
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Rekan penulis	Organisasi	Artikel bersama
Gatot Kunta Kumara	Indonesia University of Education	1
Rita Satria	Indonesia University of Education	1
Imas Purnamasari	Indonesia University of Education	1
Disman Disman	Indonesia University of Education	1
Deni Kamaludin Yusup	Sunan Gunung Djati State Islamic University Bandung	1
Citra Artiara Yuniar	Sunan Gunung Djati State Islamic University Bandung	1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://journal.uinsgd.ac.id/index.php/jieb/oai, pertama di-harvest 7 Nov 2026, terakhir terlihat 8 Nov 2026.

Metadata asli (oai_dc)

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	<dc:title xml:lang="en-US">Interactive Effect of Capital Structure on Profitability and Earning Per Share of Sharia Bank</dc:title>
	<dc:creator>Marta, M Sandi</dc:creator>
	<dc:creator>Gunawan, Ahmad</dc:creator>
	<dc:creator>Maesaroh, Syti Sarah</dc:creator>
	<dc:creator>Nugraha, Nugraha</dc:creator>
	<dc:creator>Bahri, Syaiful</dc:creator>
	<dc:subject xml:lang="en-US">Return on Asset</dc:subject>
	<dc:subject xml:lang="en-US">Return on Equity</dc:subject>
	<dc:subject xml:lang="en-US">Debt to Equity Ratio</dc:subject>
	<dc:subject xml:lang="en-US">Earning Per Share.</dc:subject>
	<dc:description xml:lang="en-US">The purpose of this study was to examine the effect of return on assets (ROA) and return on equity (ROE) on earnings per share (EPS) with a debt to equity ratio (DER) as a moderator in Islamic banking in Indonesia. The data was obtained from Islamic banking which was indexed on the Indonesia Stock Exchange from 2016 to 2020. The data was then analyzed using the Moderated regression analysis (MRA) method to determine the relationship and interaction of each variable studied. The results showed that ROA had a positive effect on EPS and ROE had a negative impact on EPS. Meanwhile, DER weakens the relationship between ROA and ROE to EPS. This study confirms that the use of debt has a negative impact on the relationship between ROA and ROE on increasing Islamic banking profits in Indonesia.</dc:description>
	<dc:publisher xml:lang="en-US">Fakultas Ekonomi dan Bisnis Islam</dc:publisher>
	<dc:date>2023-01-15</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.uinsgd.ac.id/index.php/jieb/article/view/21309</dc:identifier>
	<dc:identifier>10.15575/jieb.v2i2.21309</dc:identifier>
	<dc:source xml:lang="en-US">Journal of Islamic Economics and Business; Vol. 2 No. 2 (2022): Journal of Islamic Economics and Business; 97-111</dc:source>
	<dc:source>2798-4834</dc:source>
	<dc:source>2798-8562</dc:source>
	<dc:source>10.15575/jieb.v2i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.uinsgd.ac.id/index.php/jieb/article/view/21309/pdf</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2022 Syaiful Bahri, Sandi Marta, Ahmad Gunawan, Syti Sarah Maesaroh, Nugraha Nugraha</dc:rights>
</oai_dc:dc>