Pengaruh NPF Dan FDR Terhadap ROA Bank Syariah Di Indonesia

Abstract

Penelitian ini dilakukan untuk menguji pengaruh Non Performing Financing (NPF) dan Financing to Deposit Ratio (FDR) terhadap Return On Asset (ROA) perbankan syariah di indonesia. Sampel yang digunakan dalam penelitian ini sebanyak 7 perusahaan perbankan syariah dengan rentang waktu pengamatan dari 2014 – 2018. Data dalam penelitian ini diolah menggunakan Eviews 10. Hasil penelitian menunjukkan bahwa NPF terhadap ROA memiliki nilai probabilitas atau signifikansi sebesar 0.0161 dan nilai Coefficient Beta sebesar -0.176136 maka dapat disimpulkan bahwa NPF berpengaruh negatif dan signifikan terhadap ROA. FDR terhadap ROA memiliki nilai probabilitas atau signifikansi sebesar 0.3840 dan nilai Coefficient Beta sebesar -0.012821 maka dapat disimpulkan bahwa FDR berpengaruh negatif dan tidak signifikan terhadap ROA. NPF dan FDR secara simultan terhadap ROA memiliki nilai signifikansi sebesar 0.000200 < 0.05 hal ini berarti secara simultan variabel NPF dan FDR secara simultan berpengaruh signifikan terhadap ROA. Sedangkan nilai R-squared sebesar 0.650668 atau 65.07%. artinya bahwa, variabel NPF dan FDR dapat menjelaskan variabel ROA sebesar 65.07% sedangkan sisanya 34.93% dijelaskan oleh variabel lain.

The Effect of Capital Adequacy Ratio, Non-Performing Financing, Bank Size and Financing to Deposit Ratio on Sharia Banks Performance in Indonesia

“…The existence of these five principles makes banks not worry about the flow of funds distributed to customers will be in arrears, so that FDR does not have an impact on financial performance (Kartika et al, 2020). This result is also in line with previous studies which found that FDR had no significant effect on financial performance (Rohansyah, 2021;Wibisono & Wahyuni, 2017).…”

“…Several previous studies have proven that CAR (Syamni et al, 2018;Yusuf & Surjaatmadja, 2018), NPF (Dodi et al, 2018;Nahar & Prawoto, 2017), SIZE (Astutiningsih & Baskara, 2019;Yatiningsih & Chabachib, 2015) and FDR (Almunawwaroh & Marliana, 2018;Pravasanti, 2018;Pritadyana et al, 2019) are factors that have a significant effect on financial performance. However, other studies have found different things, where CAR (Muchtar et al, 2021;Wibisono & Wahyuni, 2017), NPF (Muchtar et al, 2021;Widyaningrum & Septiarini, 2015), SIZE (Vernanda & Widyarti, 2016;Yusuf, 2017) and FDR (Agusto, 2021;Rohansyah, 2021) have no significant effect on financial performance. This shows that there are inconsistencies and differences among researchers regarding the effect of CAR, NPF and SIZE on financial performance, thus encouraging the authors to review them again.…”

“…It means that increasing of FDR gives no effect on financial performance. This means that Islamic banks in the distribution of financing to prospective customers are carried out by taking into account the 5C principles which consist of Character (character), Capacity (returnability), Collateral (collateral), Capital (capital), and Condition (situation and conditions) (Rohansyah, 2021). The existence of these five principles makes banks not worry about the flow of funds distributed to customers will be in arrears, so that FDR does not have an impact on financial performance (Kartika et al, 2020).…”

Effects of Internal Finance, Islamic Governance and Islamic Corporate Responsibility on Profitability: Evidence of Islamic Banking in Indonesia

“…The movement of ups and downs of NPF affects the financial performance of Islamic banks. Financing risk measured using NPF is in line with research conducted by Rohansyah et al (2021), Welly and Hari (2018) and Pramono and Widiarto (2019) which shows that NPF has a significant negative effect on the financial performance of Islamic banks. Thus, the research hypothesis can be formed as follows:…”

Pengaruh Profil Risiko Dan Permodalan Terhadap Kinerja Keuangan Bank Syariah (Studi Pada Bank Umum Syariah Yang Terdaftar Di OJK Periode 2016-2021)

“…Pendapat Mudrajad Kuncoro dan Suhardjono, bertambahnya porsi prosentase CAR menimbulkan ROA meniliki banyak keuntungan yang didapat dan sebaliknya. Selaras dengan itu, diperoleh kaitan CAR dan ROA berbanding lurus (Rohansyah, 2021).…”