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THE EFFECT OF LIQUIDITY, NON-PERFORMING FINANCING, CORPORATE SOCIAL RESPONSIBILITY, AND CAPITAL ADEQUACY RATIO ON FINANCIAL PERFORMANCE, WITH THE QUALITY OF THE SHARIAH SUPERVISORY BOARD AS A MODERATING VARIABLE AT INDONESIAN SHARIAH COMMERCIAL BANKS FOR THE PERIOD 2020–2025

Jurnal Manajemen Terapan dan Keuangan · Vol. 15 No. 03 (2026) · hlm. 1624–1639

DOI
10.22437/9vrk1m56
ISSN
2685-9424, 2252-8636
Terbit
2026-09-06
Penerbit
Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi
Bahasa
en
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

Abstract This study aims to analyze the effects of liquidity, non-performing financing, corporate social responsibility, and the capital adequacy ratio on financial performance, with the quality of the Sharia Supervisory Board serving as a moderating variable, in Indonesian Sharia commercial banks for the period 2020–2025. The independent variables in this study consist of liquidity, proxied by the Financing-to-Deposit Ratio (FDR); Non-Performing Financing (NPF); Corporate Social Responsibility (CSR); and the Capital Adequacy Ratio (CAR). The dependent variable in this study is financial performance, proxied by Return on Equity (ROE). This study employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sampling technique utilized purposive sampling, resulting in a sample of 48 data points. The data analysis methods employed include multiple linear regression and MRA, conducted using SPSS version 22. The results of this study indicate that liquidity, as proxied by the FDR, has no effect on financial performance; non-performing financing has no effect on financial performance; corporate social responsibility has a significant positive effect on financial performance; the capital adequacy ratio has no effect on financial performance; the Sharia Supervisory Board moderates the effect of liquidity on financial performance; while the DPS does not moderate the effects of NPF, CSR, and CAR on financial performance at Indonesian Sharia commercial banks during the 2020–2025 period. Keywords: Liquidity, Non-Performing Financing, Corporate Social Responsibility, Capital Adequacy Ratio, Financial Performance, Sharia Supervisory Board

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Sumber metadata: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/mankeu/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">THE EFFECT OF LIQUIDITY, NON-PERFORMING FINANCING, CORPORATE SOCIAL RESPONSIBILITY, AND CAPITAL ADEQUACY RATIO ON FINANCIAL PERFORMANCE, WITH THE QUALITY OF THE SHARIAH SUPERVISORY BOARD AS A MODERATING VARIABLE AT INDONESIAN SHARIAH COMMERCIAL BANKS FOR THE PERIOD 2020–2025</dc:title>
	<dc:creator xml:lang="en">Rosmalia, Tiara Amanda</dc:creator>
	<dc:creator xml:lang="en">Amirah, Amirah</dc:creator>
	<dc:creator xml:lang="en">Utami, Yuni</dc:creator>
	<dc:description xml:lang="en">Abstract
This study aims to analyze the effects of liquidity, non-performing financing, corporate social responsibility, and the capital adequacy ratio on financial performance, with the quality of the Sharia Supervisory Board serving as a moderating variable, in Indonesian Sharia commercial banks for the period 2020–2025. The independent variables in this study consist of liquidity, proxied by the Financing-to-Deposit Ratio (FDR); Non-Performing Financing (NPF); Corporate Social Responsibility (CSR); and the Capital Adequacy Ratio (CAR). The dependent variable in this study is financial performance, proxied by Return on Equity (ROE). This study employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sampling technique utilized purposive sampling, resulting in a sample of 48 data points. The data analysis methods employed include multiple linear regression and MRA, conducted using SPSS version 22. The results of this study indicate that liquidity, as proxied by the FDR, has no effect on financial performance; non-performing financing has no effect on financial performance; corporate social responsibility has a significant positive effect on financial performance; the capital adequacy ratio has no effect on financial performance; the Sharia Supervisory Board moderates the effect of liquidity on financial performance; while the DPS does not moderate the effects of NPF, CSR, and CAR on financial performance at Indonesian Sharia commercial banks during the 2020–2025 period.
Keywords: Liquidity, Non-Performing Financing, Corporate Social Responsibility, Capital Adequacy Ratio, Financial Performance, Sharia Supervisory Board</dc:description>
	<dc:publisher xml:lang="en">Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi</dc:publisher>
	<dc:date>2026-09-06</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/mankeu/article/view/58227</dc:identifier>
	<dc:identifier>10.22437/9vrk1m56</dc:identifier>
	<dc:source xml:lang="en">Jurnal Manajemen Terapan dan Keuangan; Vol. 15 No. 03 (2026): Jurnal Manajemen Terapan dan Keuangan ; 1624-1639</dc:source>
	<dc:source>2685-9424</dc:source>
	<dc:source>2252-8636</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/mankeu/article/view/58227/25608</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2026 Tiara Amanda Rosmalia, Amirah Amirah, Yuni Utami</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>