Pengaruh Non Performing Financing (NPF) dan Beban Operasional Pendapatan Operasional (BOPO) terhadap Financing Deposit Ratio (FDR) di Bank Syariah Indonesia

Authors

  • Miftakhul Jannah D3 Akuntansi Unmer Malang
  • Pujo Gunarso D3 Akuntansi Unmer Malang

DOI:

https://doi.org/10.26905/j.bijak.v2i1.4303

Keywords:

Non-Performing Financing (NPF), Operational Expenses Operating Income (BOPO) and Financing Deposit Ratio (FDR)

Abstract

The purpose of this study is to determine the effect of Non Performing Financing (NPF) and Operational Expenses Operating Income (BOPO) partially and simultaneously on Financing Deposit Ratio (FDR) in Banks Syariah Indonesia, as well as knowing the most dominant variable influencing the Financing Deposit Ratio (FDR) variable at Bank Syariah Indonesia. This study uses quantitative methods with multiple linear regression analysis techniques with the help of SPSS Version 24, while the hypothesis is proven using the statistical test t (partial test) and the statistical test F (simultaneous test). The type of data used in this study is secondary data, namely the Annual Report of Bank Syariah in Indonesia which is listed on the Indonesia Stock Exchange in the period 2015-2018. The results of this study, based on the statistical test t (partial test) showed that the Non Performing Financing (NPF) variable partially had a negative or no significant effect on the FDR variable, while the Operational Expense Operating Income (BOPO) variable partially had a positive or significant effect on the variable Financing Deposit Ratio (FDR). From the results of the F statistical test (simultaneous test) explained that the NPF and BOPO variables together (simultaneously) affect the FDR variable. Based on the results of the statistical test t variable that is most dominant in influencing the dependent variable namely Financing Deposit Ratio (FDR) is the Operating Expense Operating Income (BOPO) variable because of the value of sig. of the BOPO variable is smaller than the value of sig. (0.05) which is 0.003.

References

Dendawijaya, Lukman. 2005. Manajemen Perbankan. Edisi kedua, Cetakan Kedua. Ghalia Indonesia: Bogor.

Febriany, Fitria. 2017. Faktor-faktor yang berpengaruh terhadap likuiditas bank syariah. Palembang. (diakses 1 Juli 2019)

Ghozali, Imam. 2011. Aplikasi Analisis Multivariate dengan Program SPSS. Badan Penerbit Universitas Diponegoro: Semarang.

Hartono. 2013. Analisis Data Statistik dan Penelitian. Pustaka Pelajar: Yogyakarta.

Kasmir. Dasar-dasar Perbankan. Jakarta: Rajawali Pers.2014.Kasiran, Mohammad. Metodologi Penelitian Kualitatif-Kuantitatif. Malang: UIN-Maliki Press. 2010.

Noerainon, Cholida dan Sri Handayani. 2016. Pengaruh Capital Adequacy Ratio(CAR), Beban Operasional Pendapatan Operasional (BOPO), Return On Asset (ROA) dan Net Interest Margin (NIM) terhadap Financing Deposit Ratio (FDR) di PT. BPRS Bhakti

Sumekar Sumenep (Periode 2011-2015). Jurnal ekonomi dan perbankan syariah Vol.8, No.1.Iqtishadia. (diakses 14 Desember 2018)

Santoso, Arif Lukman dan Tekad Sukihanjani. 2012. Factor-faktor Yang Mempengaruhi Likuiditas Perbankan di Indonesia.

Sutrisno. 2009. Manajemen Keuangan Teori, Konsep dan Aplikasi.Ekonisia.: Yogyakarta.

Ichwan, et al. 2016. Faktor-faktor yang berpengaruh terhadap likuiditas bank Syariah. Jurnal ekonomi syariah teori dan terapan Vol.3 No 2. (diakses 16 Juni 2019)

Uha, Ismail Nawawi. 2014. Manajemen Perbankan Syariah. VIV Press: Jakarta.Yulihapsari,

Wahyu Dwi et al. 2017. Analisis pengaruh non performing financing (NPF),Capital adequacy ratio (CAR), financing to deposit Ratio (FDR),dan BOPO terhadap profitabilitas (studi kasus pada PT. Bank Victoria Syariah Periode 2011-2016). Multiplier Vol.1 No.2. (diakses 27 Mei 2019)

Lemiyana dan Erdah Litriani. 2016. Pengaruh NPF, FDR, BOPO terhadap Return On Asset (ROA) pada Bank Umum Syariah. I-Economic Vol. 2. No.1. (diakses 27 Mei 2019)

Saham ok. Daftar Bank Syariah yang terdaftar di BEI. https://www.sahamok.com/bank/daftar-bank-syariah. (diakses 15 Juni 2019)

Bank Indonesia. Peraturan perbankan syariah. https://www.bi.go.id/id/peraturan/pencarian-peraturan/Default.aspx. (diakses 5 Mei 2019

Downloads

Published

2022-05-12

How to Cite

Jannah, M., & Gunarso, P. (2022). Pengaruh Non Performing Financing (NPF) dan Beban Operasional Pendapatan Operasional (BOPO) terhadap Financing Deposit Ratio (FDR) di Bank Syariah Indonesia. Jurnal Ilmiah Bisnis Dan Perpajakan (Bijak), 2(1), 1–17. https://doi.org/10.26905/j.bijak.v2i1.4303

Issue

Vol. 2 No. 1 (2020): February 2020

Section

Articles

License

Authors who publish in JURNAL BISNIS DAN PERPAJAKAN (BIJAK) agree to the following terms:

  • Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access)

 

Creative Commons License

JURNAL BISNIS DAN PERPAJAKAN (BIJAK) - D3 Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Merdeka Malang Published by University of Merdeka Malang, is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.