Pengaruh Financing to Deposit Ratio, Return on Asset, Capital Adequacy Ratio, Net Operating Margin dan Rasio Return Terhadap Non Performing Financing pada Bank Umum Syariah Tahun 2018-2023

Abstract

This study aims to determine the effect of financing to deposit ratio (FDR), return on asset (ROA), capital adequacy ratio (CAR), net operating margin (NOM) and return ratio (RR) on non performing financing (NPF) towards a sharia commercial bank in 2018-2023. Hypothesis development are based on commercial loan theory and anticipated income theory. The sampel in this study comprised 13 BUS using annual reports and examined using panel data regression. The data collection method used is secondary data with documentation method and literature study with purposive sampling as the sampling method. The statistical results show that CAR and NOM on the NPF had a negative and significant effect. Meanwhile, ROA and RR has no effect. And only FDR has a positive and significant effect. Empirically, the results of this study can contribute to the evaluation of the financial performance of BUS in managing their financing risk.