Non Performing Financing (NPF) Dan Financing To Deposit Ratio (FDR) Terhadap Net Profit Margin (NPM) Pada Perbankan Syariah Yang Listing Di Pasar Modal Indonesia Periode Tahun 2018 - 2022

Niam, Muhammad Alfa

JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal)
Vol. 9 No. 2 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2023

The aim of this study is to gain knowledge about whether there is a partial simultaneous effect of NPF and FDR on the NPM of sharia banking that has been floored on the IDX for the period 2018 - 2022. The population of this study is sharia banking that has been floored on the IDX while the sample studied a number of six Islamic banking located in East Java. Using the classical assumption test analysis technique, multiple linear regression test, and hypothesis testing through the t test, F test and R ¬ 2 test. This research is able to produce that partially non-performing financing has a significant influence on the net profit margin in Islamic banking floored on the IDX in 2018 - 2022. In addition, the financing to deposit ratio has no effect on the net profit margin in Islamic banking floored on the IDX 2018 - 2022. According to the results obtained, the authors hope that Islamic Banking, which has taken the floor on the IDX, can control its financing more to avoid bad financing in the future which will reduce profitability.