Analisis Faktor-faktor yang Mempengaruhi Non Perfoming Financing pada Bank Umum Syariah di Indonesia

Abstract

Abstract Non Performing Financing (NPF) or problem financing is a situation where there are problems or problems in financing payments by customers such as installment payments that are substandard, doubtful, or even jammed. This study aims to determine the influence of internal factors on NPF at Islamic Commercial Banks in Indonesia in 2015-2020 simultaneously and partially. These internal factors include Operational Spending to Operating Income (BOPO), Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), and Net Interest Margin (NIM). Sampling was carried out using purposive sampling technique and obtained as many as 10 Islamic Commercial Banks. The research method used in this study is the Classical Assumption Test, Multiple Linear Regression Analysis and Hypothesis Testing. The results showed that BOPO, CAR, FDR and NIM had a significant effect on NPF simultaneously. Furthermore, BOPO and FDR have a significant effect on NPF while the CAR and NIM variables do not have a significant effect on NPF partially. Keywords: NPF, BOPO, FDR, NIM, Islamic Commercial Banks Abstrak Non Perfoming Financing (NPF) atau pembiayaan bermasalah adalah situasi dimana terjadi kendala atau permasalahan dalam pembayaran pembiayaan oleh nasabah seperti pembayaran angsuran yang kurang lancar, diragukan, atau bahkan macet. Penelitian ini bertujuan untuk mengetahui pengaruh faktor secara internal terhadap NPF di Bank Umum Syariah di Indonesia pada tahun 2015-2020 secara simultan dan secara parsial. Faktor internal tersebut meliputi Belanja Operasional terhadap Pendapatan Operasional (BOPO), Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), dan Net Interest Margin (NIM). Pengambilan sampel dilakukan dengan teknik purposive sampling diperoleh sebnayak 10 Bank Umum Syariah. Metode Penelitian yang digunakan pada penelitian ini ialah Uji Asumsi Klasik, Analisis Regresi Linear Berganda dan Uji Hipotesis. Hasil penelitian menunjukkan bahwa BOPO, CAR, FDR dan NIM berpengaruh signifikan terhadap NPF secara simultan. Selanjutnya, BOPO dan FDR mempunyai pengaruh yang signifikan terhadap NPF sedangkan variabel CAR dan NIM tidak berpengaruh signifikan terhadap NPF secara parsial. Kata kunci: NPF, BOPO, FDR, NIM, Bank Umum Syariah