The Effect of Non Perfoming Financing and Financing to Deposit Ratio On Return On Assets

Authors

  • Ahmad Iskandar Rahmansyah Panca Marga University
  • Nasya Salsabila Balqis Panca Marga University
  • Yekti Rahajeng Panca Marga University
  • M. Syarif Hidayatullah Elmas Panca Marga University
  • Siti Masluha Panca Marga University

DOI:

https://doi.org/10.30741/assets.v6i2.849

Keywords:

Non Performing Financing, Financing to Deposit Ratio, Return On Assets

Abstract

Credit and liquidity risk analysis is one of the way to view the health of a bank, especially the development of Islamic bank in Indonesia. Some of previous studies examined the effect of credit risk and liquidity on the profitability of Islamic banks, but the results were not consistent. Therefore, this study uses credit risk (Non Performing Financing) and liquidity risk (Financing to Deposit Ratio) as variables that affect the profitability (Return on Assets) of Islamic banks. The sample of this study is 4 Commercial Banks of Islamic Exchange that listed on the Indonesian stock exchange during the 2014-2018 period.  The research data is the annual report of bank which is obtained from the Indonesian Stock Exchange website and the data is processed by using multiple regression models. The result of this study indicates that Non Performing Financing (NPF) and Financing to Deposit Ratio (FDR) have a negative effect on Return on Assets (ROA).

Downloads

Download data is not yet available.

References

Almunawwaroh, M. & Marliana, R. (2018). Pengaruh CAR, NPF dan FDR Terhadap Profitabilitas Bank Syariah Di Indonesia. Amwaluna: Jurnal Ekonomi dan Keuangan Syariah, 2(1), 1-18. https://doi.org/10.29313/amwaluna.v2i1.3156

Antonio, M. S. (2017). Bank Syariah: Dari Teori ke Praktik. Jakarta: Gema Insani.

Dewi, M. (2018). Analisis Tingkat Kesehatan Bank dengan Menggunkaan Pendekatan RGEC (Risk Profile, Good Corpotare Governance, Earnings, Capital) (Studi pada PT Bank rakyat Indonesia, Tbk Periode 2013-2017). Niagawan, 7(3), 125-143. https://doi.org/10.24114/niaga.v7i3.11602

Fauzi, A.A. & Suryani, T. (2019). Measuring the effects of service quality by using CARTER model towards customer satisfaction, trust and loyalty in Indonesian Islamic banking. Journal of Islamic Marketing, 10(1). 269-289. https://doi.org/10.1108/JIMA-04-2017-0048

Izzah, R.N., Kosim, A.M., & Gustiawati, S. (2019) Pengaruh Non Performing Financing Dan Capital Adequacy Ratio Terhadap Profitabilitas. Al Maal : Journal of Islamic Economics and Banking, 1(1), 1-10.

Kanagaretnam, K., Lobo, G. J., Wang, C., & Whalen, D. J. (2018). Cross-Country Evidence on the Relationship between Societal Trust and Risk-Taking by Banks. Journal of Financial and Quantitative Analysis, 54(1), 275-301. https://doi.org/10.1017/S0022109018000455

Kudhori, A. dan Amelia, R.D. (2018). Analisis Penilaian Tingkat Kesehatan Bank Syariah Berdasarkan Metode RGEC Tahun 2012-2016. Jurnal Ekonomi dan Akuntansi FE. UN PGRI Kediri, 3(1), 12-34.

Lemiyana & Litriani, E. (2016). Pengaruh NPF, FDR, BOPO Terhadap Return On Asset (ROA) Pada Bank Umum Syariah. I-Economic, 2(1), 31-49.

Mukoffi, A., & Sulistiyowati, Y. (2019). The Role of Financial Accounting Standards for Small And Medium Micro Economic Sectors: Case Studies In Lowokwaru District, Malang. International Journal of Research in Business and Social Science, 8(3), 17–23. https://doi.org/10.20525/ijrbs.v8i3.202

Munir, M. (2018). Analisis Pengaruh CAR, NPF, FDR dan Inflasi terhadap Profitabilitas Perbankan Syariah di Indonesia. Journal of Islamic Economics, Finance, and Banking, 1(1&2), 89-98. https://doi.org/10.12928/ijiefb.v1i1.285

Paramita, R. W. D., Rizal, N., & Sulistyan, R. B. (2021). Metode Penelitian Kuantitatif Edisi 3. Lumajang: Widya Gama Press.

Pravasanti, Y.A. (2018). Pengaruh NPF Dan FDR Terhadap CAR Dan Dampaknya Terhadap ROA Pada Perbankan Syariah Di Indonesia. Jurnal Ilmiah Ekonomi Islam, 4(3), 148-159. http://dx.doi.org/10.29040/jiei.v4i03.302

Wibisono, M.Y., & Wahyuni, S. (2017). Pengaruh CAR, NPF, BOPO, FDR, Terhadap ROA Yang Dimediasi Oleh NOM. Jurnal Bisnis & Manajemen, 17(1), 41-62.

Yanthiani, L. (2019). Pengaruh Non Performing Financing (Npf) Dan Financing To Deposit Ratio (Fdr) Terhadapreturn On Assets (Roa) Di Pt. Bank Jabar Banten Syariah Kantor Pusat. Jurnal Akuntansi Bisnis Dan Ekonomi, 5(1), 1293-1304. https://doi.org/10.33197/jabe.vol5.iss1.2019.229

Downloads

Published

2022-07-31

How to Cite

Rahmansyah, A. I., Balqis, N. S., Rahajeng, Y., Elmas, M. S. H., & Masluha, S. (2022). The Effect of Non Perfoming Financing and Financing to Deposit Ratio On Return On Assets. Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan Dan Pajak, 6(2), 100–107. https://doi.org/10.30741/assets.v6i2.849

Issue

Section

Articles