Abstract :
The Islamic Banking Industry has a strategic role in people's economic development.This study aims to analyze the effect of CAR, NPF, FDR, and BOPO on the performance of Islamic banks in Indonesia during the Covid-19 pandemic, using Good Corporate Governance moderation. The total sample of research data during the study period was 60 observational data. This research was conducted using the Moderated Regression Analysis (MRA) method. Based on the results of the data test, it was found that the capital adequacy ratio and BOPO variables had a positive and significant effect on the performance of Islamic banks. The non-performing financing variable has no effect on the performance of Islamic banks. The variable Financing to Deposit Ratio has a negative and significant effect on the performance of Islamic Banks. Good Corporate Governance as measured by the size of the Board of Commissioners and proven to moderate the influence of the Capital Adequacy Ratio and BOPO variables on the performance of Islamic Banks. Good Corporate Governance as measured by the size of the Board of Commissioners is proven to moderate the influence of the Non Performing Financing variable on the performance of Islamic Banks, but moderate the influence of the Financing to Deposit Ratio variable on the performance of Islamic Banks.
Keyword :
Financial performance, Islamic finance, Islamic accounting