e_Jurnal Ilmiah Riset Akuntansi
Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023

Pengaruh Capital Adequacy Ratio, Inflasi, Financing Deposit Ratio dan Biaya Operasional Per Pendapatan Operasional Terhadap Non Performing Financing Bank Umum Syariah di Indonesia

Muhammad Farhan Arsyad (Universitas Islam Malang)
Nur Diana (Universitas Islam Malang)
Junaidi Junaidi (Universitas Islam Malang)



Article Info

Publish Date
20 Jan 2023

Abstract

This study aims to examine the impact of Capital Adequacy Ratio (CAR), Inflation, Financing Deposit Ratio (FDR) and Operational Cost per Operating Income (BOPO) on Non Performing Financing (NPF) in order to assess the financial performance of Islamic commercial banks illustrate in Indonesia to minimize the occurrence of funding issues occurring in the period 2018-2021. The data used in this study comes from the quarterly published financial reports of Islamic commercial banks consisting of Bank Muamalat, Bank Victoria Indonesia and Bank Rakyat Indonesia Syariah, Bank Negara Indonesia, Bank Mega Syariah, Bank Jabar Banten Syariah, Bank Panin Dubai Syariah, Bank Central Asia Syariah, Bank BTPN Syariah, Bank Syariah Indonesia for the period 2018 to 2021, published by Bank Indonesia. The data collected were analyzed using multiple linear regression analysis. The independent variables used in this study are capital adequacy ratio, inflation, funding deposit ratio, and operating costs per operating income. While non-performing financing is the dependent variable.Keywords: Non-Performing Financing (NPF), Capital Adequacy Ratio (CAR), Inflation, Financing Deposit Ratio (FDR) and Operational Cost per Operating Income (BOPO)

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Journal Info

Abbrev

jra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...