Pengaruh Inflasi, Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR), dan Biaya Operasional terhadap Pendapatan Operasional (BOPO) terhadap Non-Performing Financing (NPF) Perbankan Syariah di Indonesia 2021-2024

Nyoto Ahmad Syaifudin, Arista Fauzi Kartika Sari, Ahsani Taqwiem

Abstract


Sharia banks are financial institutions operating based on sharia principles, prohibiting usury (riba) and implementing a profit-sharing system. According to Law No. 21 of 2008, sharia banks include Commercial Sharia Banks (Bank Umum Syariah) and Rural Sharia Financing Banks (Bank Pembiayaan Rakyat Syariah). As a bridge between surplus and deficit funds, banks (in accordance with Law No. 4 of 2023) must be transparent and effective, measured through their financial reports. Financing, as funding for investments, carries the risk of Non-Performing Financing (NPF), which is the potential loss due to defaulting customers who are unable to return capital or the bank's share of profits. This study aims to determine the influence of Inflation, Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR), and Operational Costs to Operating Income (BOPO) on Non-Performing Financing (NPF) in Indonesian Sharia Banking during the 2021-2024 period. Using a quantitative method, this research will examine the relationships between variables, both partially and simultaneously. This study offers a new perspective by incorporating the latest data from 2021-2024 to comprehensively evaluate the financial performance of Commercial Sharia Banks. The research findings indicate that, partially, Inflation has a negative and significant effect on NPF. Similarly, CAR also has a negative and significant effect on NPF. However, FDR does not show a significant effect on NPF, although its relationship is negative. Meanwhile, BOPO does not significantly affect NPF. This research provides insights into the factors influencing the quality of financing in Indonesian sharia banking.

Keywords: Inflasi, FDR, CAR, BOPO, NPF, commercial sharia banks


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