Pengaruh CAR, ROA, FDR, dan BOPO terhadap Non Performing Financing pada Bank Muamalat Indonesia

Abstract

Muamalat Bank have decline in financial performance. Muamalat Bank lacks capital because it provides too much corporate financing which has an impact on increasing non-performing financing. Besides that, the net profit of Muamalat Bank in 2019 decreasec significantly, namely by 92% and its operating costs rached Rp490 billion. This research was conducted to know the effect of the variable Capital Adequacy Ratio (CAR), Return On Assets (ROA), Financing to Deposit Ratio (FDR), and Operating Expenses per Operating Income (BOPO) on Non-Performing Financing (NPF) at Bank Muamalat. Indonesia. The sample used is the quarterly report published on the official website of Bank Muamalat. The research method used is quantitative research with multiple linear regression analysis and is supported by the Eviews software version 10 as a data processing application. The results of this study indicate that CAR and ROA have a negative and significant effect on the NPF of Bank Muamalat. Meanwhile, FDR and BOPO have a positive and significant effect on NPF.

Internal and External Factors that Influence Non-Performing Financing in Sharia Commercial Banks

“…A high CAR shows the ability of capital to absorb financial losses. The CAR variables have been proven to have a significant negative impact on NPF, according to several studies (Amelia, 2019;Apriyani et al, 2021;Nugrohowati & Bimo, 2019;Rahmah et al, 2021) also support these findings. Research conducted by (Putra & Syaichu, 2021;Tsania et al, 2022) shows that CAR has a positive impact on NPF, but this influence does not have a significant impact.…”

“…This is outlined in Bank Indonesia Regulation 3/21/PBI/2001. An increasing CAR shows that the bank has the resources to meet operational needs and bear all risks, including those related to financing (Apriyani et al, 2021). The basic concept of calculating CAR is that every investment that involves a ratio must provide a certain percentage of the total investment as capital.…”

“…This shows that if the weighted assets ratio is low, then the financing risk is also low. Research findings by (Amelia, 2019;Apriyani et al, 2021;Rahmah et al, 2021) show that CAR has a negative and significant impact on NPF. Research conducted by (Putra & Syaichu, 2021;Tsania et al, 2022) found that CAR has a positive and significant impact on NPF.…”

Analisis Pengaruh CAR, NPF, FDR, Inflasi, BI Rate terhadap Profitabilitas Bank Umum Syariah di Indonesia: Studi Masa Pandemi Covid-19

“…Oleh karena itu, tingginya pertumbuhan NPF akan menurunkan ROA bank umum syariah di masa pandemi Covid 19 tahun 2020. Nilai rasio NPF yang semakin tinggi menunjukkan bahwa persentase pembiayaan yang bermasalah semakin tinggi sehingga menyebabkan bank mengalami kerugian karena NPF yang tinggi akan memperbesar biaya, baik biaya pencadangan aktiva produktif maupun biaya lainnya [20]. Hasil penelitian ini didukung oleh penelitian yang dilakukan oleh Damayanti dkk.…”

Analisis Pengaruh Faktor Internal dan Eksternal terhadap Non-Performing Financing pada Bank Pembiayaan Rakyat Syariah di Indonesia

“…Dari hasil penelitian, Capital Adequacy Ratio berpengaruh signifikan secara statistik terhadap Non-Performing Financing. Hal penelitian ini sejalan dengan penelitian yang dilakukan oleh (Yulianti et al, 2022), (Apriyani et al, 2021), (Rahmah et al, 2021), (Nugrohowati dan Bimo, 2019), (Perdani et al, 2020), (Akbar, 2016), dan (Muhammad et al, 2020) dimana didalam penelitiannnya variebel Capital Adequacy Ratio (CAR) secara signifikan berpengaruh negative terhadap Non-Performing Financing (NPF) pada BPRS dan Bank Umum Syariah di Indonesia.…”