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All Journal Jurnal Kajian Akuntansi dan Auditing
Aulia Azzizatus Nurhalizza
University of Singaperbangsa Karawang
Economics, Econometrics & Finance Social Sciences

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PENGARUH TINGKAT INFLASI, NON-PERFORMING LOAN, DAN RETURN ON ASSETS PADA PENYALURAN PEMBIAYAAN RAHN PADA PT PEGADAIAN Aulia Azzizatus Nurhalizza; Rizke Wiliyanti
Jurnal Kajian Akuntansi dan Auditing Vol. 22 No. 2 (2026): Oktober 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/948frk86

Abstract

This investigation purposes to analyze the influence of inflation rate, Non-Performing Loan (NPL), and Return on Assets (ROA) on rahn financing distribution at PT Pegadaian (Persero) during the period 2014–2024. Employing a quantitative approach with quarterly time series data (44 observations) and log-log multiple linear regression model, the results show that partially, only inflation has a negative and significant effect (β = -0.500; Sig. = 0.000). Meanwhile, NPL (β = -0.181; Sig. = 0.067) and ROA (β = 0.311; Sig. = 0.132) do not have significant partial effects. Simultaneously, the three variables significantly influence rahn financing distribution (F = 11.621; Sig. = 0.000) and explain 46.6% of its variation (R² = 0.466). These findings reinforce Contingency Theory, indicating that sharia financing distribution strategies must be dynamically adjusted to macroeconomic and internal company conditions. Practical implications for PT Pegadaian include utilizing inflation as an early warning system, maintaining NPL at a healthy level, and improving ROA through digitalization.
Co-Authors Rizke Wiliyanti