Pengaruh Faktor Spesifik Bank terhadap Pembiayaan Bermasalah: Bank Islam di Indonesia
DOI:
https://doi.org/10.30640/ekonomika45.v13i2.5791Keywords:
Gross Domestic Product, Inflation, Islamic Banking, Macro Economy, Non-Performing LoansAbstract
This study aims to analyze the effect of financial and macroeconomic ratio factors on Non-Performing Financing (NPF) at Islamic Commercial Banks (BUS) in Indonesia for the period 2015-2024. The independent variables analyzed include Capital Adequacy Ratio (CAR), Operating Expenses to Operating Income (BOPO), Return on Assets (ROA), Return on Equity (ROE), Gross Domestic Product (GDP), and inflation, with NPF as the dependent variable. This study uses a quantitative approach through multiple regression using panel data with the EViews 12 tool. Based on the model testing results, the Random Effect model was selected as the best model. The analysis results show that CAR, BOPO, ROE, and GDP ROA and GDP have a significant effect on NPF, while ROA and inflation do not affect NPF. Simultaneously, all independent variables have a significant effect on NPF with an adjusted R² value of 66.91%, indicating that these variables are able to explain the variation in NPF substantially. These findings emphasize the importance of strengthening internal bank management and sensitivity to macroeconomic dynamics in maintaining the quality of Islamic financing.
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