Analisis Pengaruh Penyaluran Pembiayaan Syariah dan Efisiensi Operasional Terhadap Profitabilitas Bank Umum Syariah di Indonesia dengan Non Performing Financing (NPF) sebagai Intervening

Alfa Dinar Dwi Cahyani, Ulfi Kartika Oktaviana, Imam Azizuddin

Abstract

The performance of Islamic banking can be reflected in profitability, which focuses on the company's ability to earn profit (profit) in its business operations. There are many factors that can affect the level of profitability of a bank. including the factors internally and externally. Bank health is the result of financial assessment, asset health, management, earnings, liquidity and risk sensitivity. One effort can be done by reinforcing the banking capital structure by balancing the proportion of business with business capital requirements which will increase the ability to translate future situations that will be risky in business, as well as by increasing operational efficiency so that it can help increase the profitability of a business. bank. This research uses linear regression analysis method and path analysis. The purpose of this study was to determine whether the effect of FDR and BOPO on ROA through NPF. Based on the test results, it is stated that NPF can only mediate the effect of BOPO on ROA.

Full Text:

PDF

References

Alissanda, D. G. (2015). Pengaruh CAR, BOPO, FDR Terhadap Non Performing Finance (NPF) pada Bank Umum Syariah Tahun 2011-2013. Skripsi. Fakultas Syariah, Universitas Islam Bandung.

Al Iqbal, M. H., & Budiyanto, I. (2020). Analisis Pengaruh Kewajiban Penyediaan Modal Minimum (KPMM), Beban Operasional Pendapatan Operasional (BOPO), Financing To Deposit Ratio (FDR), dan Inflasi Terhadap Return On Asset (ROA) Pada Bank Umum Syariah di Indonesia Periode 2016-2019. MALIA: Journal of Islamic Banking and Finance, 4(1), 1. https://doi.org/10.21043/malia.v4i1.6887

Apriyanti, Rini., Rajman, Asmak Ab., & Maharani, Shinta. (2021). Empirical Studies of The Effect of Operational Costs and Operating Income, Financing To Deposit Ratio Against Return On Asset with Non Performing Financing as Intervening Variables in Sharia Bank Indonesia 2013-2020, Niqosiya Journal of Economic and Business Research, 1(1), 21-36.

Fitri, M. D. (2021). Analisis Pengaruh CAR, FDR, BOPO terhadap ROA dengan NPF sebagai Variabel Intervening pada PT Bank Tabungan Pensiunan Nasional (BTPM). Skripsi. Fakultas Ekonomi dan Bisnis Islam, Institut Agama Islam Negeri (IAIN), Batusangkar.

Lemiyana., Litriani, Erdah. (2016). Pengaruh NPF, FDR, BOPO Terhadap Return On Assest (ROA) pada Bank Umum Syariah. I-Economic, 2(1).

Mandasari, J. (2021). Pengaruh Return On Asset (ROA), Financing To Deposits Ratio (FDR) Terhadap Non Performing Financing (NPF) Pada Bank Syariah di Indonesia, JAFA Journal of Accounting, Finance and Auditing, 3(1), 25-33.

Mirawati, M., Putra, R. A., & Fitri, M. D. (2021). Pengaruh CAR, FDR, BOPO Terhadap ROA dengan NPF sebagai Variabel Intervening pada BTPN Syariah 2015-2019. MABIS: Jurnal Manajemen Bisnis Syariah, 1(1). https://doi.org/10.31958/mabis.v1i1.3085

Munir, M. (2018). Analisis Pengaruh CAR, NPF, FDR dan Inflasi terhadap Profitabilitas Perbankan Syariah di Indonesia. Ihtifaz: Journal of Islamic Economics, Finance, and Banking, 1(1), 89. https://doi.org/10.12928/ijiefb.v1i1.285

Moorcy, Nadi Hernadi., Sukimin., & Juwari. (2020). Pengaruh FDR, BOPO, NPF, dan CAR terhadap ROA pada PT. BAnk Syariah Mandiri Periode 2012-2019. Jurnal Geo Ekonomi, 11(1) .

Nugrohowati, R. N. I., & Bimo, S. (2019). Analisis pengaruh faktor internal bank dan eksternal terhadap Non-Performing Financing (NPF) pada Bank Perkreditan Rakyat Syariah di Indonesia. Jurnal Ekonomi & Keuangan Islam, 5(1), 42–49. https://doi.org/10.20885/jeki.vol5.iss1.art6

Poetry, Zakiyah Dwi., Sanrego, Yulizar D. (2011). Pengaruh Variabel Makro dan Mikro Terhadap NPL Perbankan Konvensional dan NPF Perbankan Syariah. Journal Islamic & Business Review, 6(2).

Ponco, B. (2008). Analisis Pengaruh CAR, NPL, BOPO, NIM dan LDR Terhadap ROA. Tesis. Magister Manajemen Pascasarja, Universitas Diponegoro, Semarang. 148.

Rahmani, N. A. B. (2017). Analisis Pengaruh Capital Adequacy Ratio (CAR) dan Financing to Deposit Ratio (FDR) terhadap Return On Asset (ROA) dan Return On Equity (ROE) Pada Perusahaan Bank Umum Syariah di Indonesia. 4(2), 18.

Sudarsono, H. (2018). Analisis Pengaruh Variabel Mikro dan Makro Terhadap NPF Perbankan Syariah di Indonesia. Equilibrium: Jurnal Ekonomi Syariah, 6(1), 1. https://doi.org/10.21043/equilibrium.v6i1.3040

Suprianto, Toni. (2020). Pengaruh BOPO, FDR, M2 dan Inflasi Terhadap ROA dengan NPF sebagai Variabel Intervening pada Bank Umum Syariah di Indonesia. Skripsi. Fakultas Ekonomi dan Bisnis Islam, Institut Agama Islam Negeri (IAIN), Salatiga.

Syah, T. A. (2018). Pengaruh Inflasi, BI Rate, NPF, dan BOPO terhadap Profitabilitas Bank Umum Syariah di Indonesia. el-Jizya : Jurnal Ekonomi Islam, 6(1), 133–153. https://doi.org/10.24090/ej.v6i1.2051

Taufik, M. (2017). Pengaruh Financing To Deposit Ratio dan Capital Adequacy Ratio Terhadap Return On Asset dengan Non Performing Financing Sebagai Variabel Moderasi Pada Bank Umum Syariah di Indonesia. At-Tawassuth, 2(1), 170-1902.

Tho'in, M. (2019). Profitability of Islamic Commercial Banks in Indonesia. IQTISHADIA Jurnal Ekonomi & Perbankan Syariah, 6(2).

Refbacks

  • There are currently no refbacks.