THE EFFECT OF WADIAH GIRO DEPOSITS, WADIAH SAVINGS DEPOSITS, AND WADIAH BONUSES ON RETURN ON EQUITY WITH FIRM SIZE AS A MODERATING VARIABLE IN ISLAMIC BANKING IN INDONESIA PERIOD 2018.Q1-2023.Q3
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Sep 26, 2024
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Abstract
This research studies the relationship between Wadiah Current Account, Wadiah Savings, Wadiah Bonus, and Return on Equity (ROE) in Islamic banks in Indonesia from 2018.Q1 to 2023.Q3. This study also explores how Firm Size moderates this relationship. Using purposive sampling method, 90 Islamic banks were selected over five years and four quarters. Panel Data Regression Analysis and Moderated Regression Analysis (MRA) were conducted using Eviews 12 software. The results of this study will explain the effect of wadiah demand deposits, savings investment funds, and deposit investment funds, and wadiah bonuses on ROE in Islamic banking in Indonesia for the period 2018.Q1-2023.Q3. This study will also explain the effect of frism size as a moderating variable on the relationship between variables with ROE.
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SALSABILA, Nisrina; BUDIANTO, Eka Wahyu Hestya.
THE EFFECT OF WADIAH GIRO DEPOSITS, WADIAH SAVINGS DEPOSITS, AND WADIAH BONUSES ON RETURN ON EQUITY WITH FIRM SIZE AS A MODERATING VARIABLE IN ISLAMIC BANKING IN INDONESIA PERIOD 2018.Q1-2023.Q3.
Proceedings of the International Conference of Islamic Economics and Business (ICONIES), [S.l.], v. 10, n. 1, p. 357-370, sep. 2024.
ISSN 2541-3333.
Available at: <http://conferences.uin-malang.ac.id/index.php/iconies/article/view/2959>. Date accessed: 25 nov. 2024.
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This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
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Nurmalityari, N., & Durya, NPMA (2022). The Influence of Company Size, Return on Equity, and Leverage on Company Value. Social Sciences, Entrepreneurship and Technology (IJESET) , 1 (4), 271–278. http://journal.sinergipendikia.com/index.php/ijeset
Nurul Hidayatul M, Ana Khoirun N., & Agus Eko Sujianto. (2023). The Influence of Wadiah Savings and Wadiah Current Accounts on BRI Syariah Bank Net Profit for the 2015-2019 Period. Journal of General Studies and Research , 1 (3), 49–59. https://doi.org/10.47861/jkpu-nalanda.v1i3.192
Pratiwi, L. (2019). The Influence of Return on Assets (ROA), Return on Equity (ROE), and Operating Expenses on Operating Income (BOPO) on the Wadiah Savings Bonus Level at BCA Syariah Bank for the 2011 - 2018 Period . http://repository.iainpalu.ac.id/id/eprint/1254
Putri, DM (2021). The Influence of Mudharabah Deposits, Equity and Size on Return on Assets at BNI Syariah Bank for the 2012-2019 Period . https://etheses.iainponorogo.ac.id/13091/
Putri, S. (2022). The Effect of Pooling Mudarabah Savings and Wadiah Savings on Return on Assets (ROA) at Bank Muamalat for the 2016-2020 Period . http://repository.iainbengkulu.ac.id/10271/1/SYARAH SAPUTRI.pdf
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Renaldo, N., Rozalia, DK, Musa, S., Wahid, N., & Cecilia. (2023). Current Ratio, Firm Size, and Return on Equity on Price Earnings Ratio with Dividend Payout Ratio as Moderation and Company Characteristics as Control Variables in the MNC 36 Index for the 2017-2021 Period. Journal of Applied Business and Technology , 4 (3), 214–226. https://doi.org/10.35145/jabt.v4i3.136
Rochim, & Ghoniyah, N. (2017). International Journal of Islamic Business Ethics (IJIBE) Special Issue, April 2017 "Managing Human Capital in Organizations" Analysis Of The Influence Of Current Ratio, Cashflow From Operations On Debt, Company Size And Return On Equity On Stock Returns. International Journal of Islamic Business Ethics , 7 (1), 41–51.
Sahrizal, H. (2019). The influence of wadiah giro savings funds and wadiah savings deposits on total liabilities at PT Bank BCA Syariah TBK for the 2015-2018 period [UIN Sunan Gunung Djati Bandung]. https://digilib.uinsgd.ac.id/id/eprint/30129
Sudarsono, H. (2007). Sharia Banks and Financial Institutions . Econisia.
Tito Aryojati Marsudi. (2016). Implementation of PT. Term Deposits. Bank Rakyat Indonesia (PERSERO) Tbk Jemursari Surabaya Branch .
Umar, GO (2019). The Influence of Bank Financing and Bank Size on Capital Buffer (Empirical Study on Financial Reports of Sharia Commercial Banks in Indonesia for the 2014-2018 Period) . http://repository.radenintan.ac.id/9619/1/PUSAT.pdf
Ariyanti, R. (2019). The Influence of Tangible Assets, Roe, Firm Size, Liquidity on Price Book Value with Capital Structure as an Intervening Variable in Banking Companies. BALANCE: Journal of Economics, Business, Management and Accounting , 16 (1). https://doi.org/10.30651/blc.v16i1.2450
Azizoma, R. (2023). The Effect Of Murabahah Financing, Wadi'ah Savings And Mudharabah Deposits On Profitability (Roa) At Bank Ntb Syariah Mataram City Head Office https://journal.uinmataram.ac.id/index.php/jps/index
Barik, AM (2022). The Influence of Wadiah Current Accounts and Wadiah Savings on Operational Profit Growth in Sharia Regional Development Banks in Indonesia for the 2014-2020 Period . https://eprints.walisongo.ac.id/id/eprint/17882/
Cahyani, I., Mardi, M., & Ulupui, IGKA (2024). The Influence of Institutional Ownership and Capital Structure on Company Value with Profitability as a Moderating Variable. Journal of Management and Business Research (JRMB) UNIAT Faculty of Economics , 3 (2), 293–306.
Ermini K., D. (2019). The Influence of Wadiah Savings, Wadiah Giro and Mudharabah Deposits on Net Profit (Survey of Sharia Commercial Banks in Indonesia Registered with the OJK for the 2013-2018 Period) . http://repository.unsil.ac.id/435/
Ghofur, AA (2018). Sharia Banking in Indonesia . Yogyakarta: Gadjah Mada University Press.
Gozali, M., Saputra, MA, Dewi, NDT, & Budianto, EWH (2023). Research Mapping Regarding Determining Variables of Return on Equity (Roe) in Sharia Banking: Vosviewer Bibliometric Study and Literature Review. IDEI: Journal of Economics & Business , 4 (1), 34–47. https://doi.org/10.38076/ideijeb.v4i1.151
Hariyanto, A. (2019). Analysis of Bad Credit Factors at PT Bank Rakyat Indonesia Tbk Unit Way Halim Lampung Branch . http://repo.darmajaya.ac.id/1265/
Idrus, A. (2018). The Influence of Internal and External Factors on Return on Equity (ROE). Misykat Al-Anwar Journal of Islamic and Community Studies , 29 (2), 79–98. https://jurnal.umj.ac.id/index.php/MaA16/index
Imam, G. (2018). Multivariate Analysis Application with the IBM SPSS 25 Program . Diponegoro University Publishing Agency.
Indriasari, R., Muliati, & Santoso, AB (2018). Customer Perceptions about Wadiah Savings. Journal of Accounting and Management Research and Applications , 3 (1), 1–7. https://doi.org/10.18382/jraam.v3i1.1
Ismi, N., Cipta, W., & Yulianthini, NN (2021). Analysis of the Effect of Debt to Equity Ratio and Firm Size on Return on Equity at CV. Dwikora Usaha Mandiri. Indonesian Management Journal , 4 (1), 10–17.
Kautsar, A. (2014). Analysis of the Influence of Firm Size, DER, and Sales Growth on Dividend Payout Ratio with ROE as an Intervening Variable in Non-Financial Companies Listed on the IDX in 2009-2011. Journal of Business Strategy , 23 (2), 1–13. https://ejournal.undip.ac.id/index.php/jbs/article/view/14374
Lutfi K., H. (2020). The Influence of Wadiah Giro, Wadiah Savings, Mudharabah Savings, and Mudharabah Deposits on Mudharabah Financing at PT. BRI Syariah 2016-2018 Period . http://etheses.iainponorogo.ac.id/id/eprint/9477
Maratul M., Sucipto, & Bambang Kurniawan. (2022). The Influence of Wadiah Giro, Wadiah Savings, and Deposits on Net Profit Growth at PT. Bank Muamalat Indonesia. AKUA: Journal of Accounting and Finance , 1 (3), 309–315. https://doi.org/10.54259/akua.v1i3.980
Mauliza, R., Sufi, S., & Sos, M.A. (2021). The Influence Of Liquidity Ratio On Return On Equity In Sharia Commercial Banks In Indonesia. In NEGOTIUM: Journal of Business Administration (Vol. 4, Issue 2).
Muhammad Nur, M., Sharia Economics, J., Economics and Business, F., & Author, N. (nd). Factors Affecting Wadiah Bonus At Pt. Bank Muamalat Indonesia (Period 2013-2019).
Novianto, USA (2021). The Influence Of Income And Bonus Rates On Sharia Banking Wadiah Savings In Indonesia. Journal Of Cooperation And Management , 02 (02). http://journal.stiekop.ac.id/index.php/komastie
Nurmalityari, N., & Durya, NPMA (2022). The Influence of Company Size, Return on Equity, and Leverage on Company Value. Social Sciences, Entrepreneurship and Technology (IJESET) , 1 (4), 271–278. http://journal.sinergipendikia.com/index.php/ijeset
Nurul Hidayatul M, Ana Khoirun N., & Agus Eko Sujianto. (2023). The Influence of Wadiah Savings and Wadiah Current Accounts on BRI Syariah Bank Net Profit for the 2015-2019 Period. Journal of General Studies and Research , 1 (3), 49–59. https://doi.org/10.47861/jkpu-nalanda.v1i3.192
Pratiwi, L. (2019). The Influence of Return on Assets (ROA), Return on Equity (ROE), and Operating Expenses on Operating Income (BOPO) on the Wadiah Savings Bonus Level at BCA Syariah Bank for the 2011 - 2018 Period . http://repository.iainpalu.ac.id/id/eprint/1254
Putri, DM (2021). The Influence of Mudharabah Deposits, Equity and Size on Return on Assets at BNI Syariah Bank for the 2012-2019 Period . https://etheses.iainponorogo.ac.id/13091/
Putri, S. (2022). The Effect of Pooling Mudarabah Savings and Wadiah Savings on Return on Assets (ROA) at Bank Muamalat for the 2016-2020 Period . http://repository.iainbengkulu.ac.id/10271/1/SYARAH SAPUTRI.pdf
Qodhari, D., & Musthofa, MW (2023). Analysis of the Effect of Return on Equity and Earning Per Share on the Share Price of PT Bank Syariah Indonesia Tbk. In Journal of Islamic Economics and Business (Vol. 6, Issue 3). www.idx.co.id
Renaldo, N., Rozalia, DK, Musa, S., Wahid, N., & Cecilia. (2023). Current Ratio, Firm Size, and Return on Equity on Price Earnings Ratio with Dividend Payout Ratio as Moderation and Company Characteristics as Control Variables in the MNC 36 Index for the 2017-2021 Period. Journal of Applied Business and Technology , 4 (3), 214–226. https://doi.org/10.35145/jabt.v4i3.136
Rochim, & Ghoniyah, N. (2017). International Journal of Islamic Business Ethics (IJIBE) Special Issue, April 2017 "Managing Human Capital in Organizations" Analysis Of The Influence Of Current Ratio, Cashflow From Operations On Debt, Company Size And Return On Equity On Stock Returns. International Journal of Islamic Business Ethics , 7 (1), 41–51.
Sahrizal, H. (2019). The influence of wadiah giro savings funds and wadiah savings deposits on total liabilities at PT Bank BCA Syariah TBK for the 2015-2018 period [UIN Sunan Gunung Djati Bandung]. https://digilib.uinsgd.ac.id/id/eprint/30129
Sudarsono, H. (2007). Sharia Banks and Financial Institutions . Econisia.
Tito Aryojati Marsudi. (2016). Implementation of PT. Term Deposits. Bank Rakyat Indonesia (PERSERO) Tbk Jemursari Surabaya Branch .
Umar, GO (2019). The Influence of Bank Financing and Bank Size on Capital Buffer (Empirical Study on Financial Reports of Sharia Commercial Banks in Indonesia for the 2014-2018 Period) . http://repository.radenintan.ac.id/9619/1/PUSAT.pdf