ANALISIS PENGARUH NON PERFORMING FINANCING, INFLASI, DAN TINGKAT SUKU BUNGA TERHADAP RETURN ON ASSETS BANK UMUM SYARIAH, DENGAN BIAYA OPERASIONAL DAN PENDAPAN OPERASIONAL SEBAGAI VARIABEL INTERVENING (PERIODE 2019-2024)

Ahzahra, Saskia Salsa Eka (2025) ANALISIS PENGARUH NON PERFORMING FINANCING, INFLASI, DAN TINGKAT SUKU BUNGA TERHADAP RETURN ON ASSETS BANK UMUM SYARIAH, DENGAN BIAYA OPERASIONAL DAN PENDAPAN OPERASIONAL SEBAGAI VARIABEL INTERVENING (PERIODE 2019-2024). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to analyze the influence of Non-Performing Financing (NPF), inflation, and the BI-Rate on Return On Assets (ROA) in Islamic Commercial Banks, with BOPO as a mediating variable. The research employs a quantitative approach using panel data regression and Sobel test for mediation analysis. The data used are secondary time series data from 8 sample Islamic Commercial Banks registered with the Financial Services Authority (OJK) for the 2019–2024 period, sourced from the annual financial statements of each bank.The results of this study indicate that NPF does not have a significant effect on BOPO, but has a significant negative effect on ROA. The Sobel test confirms that BOPO significantly mediates the indirect effect of NPF on ROA. Inflation has no significant effect on either BOPO or ROA, and the Sobel test shows that BOPO does not mediate the effect of inflation on ROA. Meanwhile, the BI-Rate has a significant negative effect on both BOPO and ROA, and the Sobel test reveals that BOPO significantly mediates the effect of the BI-Rate on ROA. In addition, BOPO has a significant negative effect on ROA, emphasizing that operational efficiency is a key determinant of profitability in Islamic commercial banks.These findings emphasize that operational efficiency plays a critical role in sustaining the financial performance of Islamic banks, beyond the direct impact of macroeconomic stability and financing quality.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	MUKHSIN, MOH.	196806142007011001
Thesis advisor	FATONI, AHMAD	199209292019031019

Additional Information:

Penelitian ini bertujuan untuk menganalisis pengaruh Non Performing Financing (NPF), inflasi, dan BI-Rate terhadap Return On Assets (ROA) pada Bank Umum Syariah, dengan Biaya Operasional terhadap Pendapatan Operasional (BOPO) sebagai variabel intervening. Penelitian menggunakan pendekatan kuantitatif dengan metode regresi data panel, serta uji mediasi Sobel untuk menganalisis pengaruh tidak langsung. Data yang digunakan merupakan data sekunder berbentuk time series dari 8 sampel Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2019–2024, bersumber dari laporan keuangan tahunan masing-masing bank. Hasil penelitian menunjukkan bahwa NPF tidak berpengaruh signifikan terhadap BOPO, namun berpengaruh negatif signifikan terhadap ROA. Hasil uji Sobel menunjukkan bahwa BOPO memediasi pengaruh NPF terhadap ROA secara tidak langsung dan signifikan. Inflasi tidak berpengaruh signifikan terhadap BOPO maupun ROA, dan hasil uji Sobel menunjukkan bahwa BOPO tidak memediasi pengaruh inflasi terhadap ROA. Sementara itu, BI-Rate berpengaruh negatif signifikan terhadap BOPO dan ROA, serta hasil uji Sobel menunjukkan bahwa BOPO memediasi pengaruh BI-Rate terhadap ROA secara signifikan. Selain itu, BOPO berpengaruh negatif signifikan terhadap ROA, menegaskan bahwa efisiensi operasional merupakan faktor penting dalam menentukan profitabilitas bank syariah. Temuan ini menekankan pentingnya efisiensi operasional dalam menjaga kinerja keuangan bank syariah, lebih dari sekadar mengandalkan stabilitas ekonomi makro atau kualitas pembiayaan.

Uncontrolled Keywords:

Non-Performing Financing (NPF), Inflation, BI-Rate, BOPO, Return On Assets (ROA), Operational Efficiency Islamic Commercial Banks. Non Performing Financing (NPF), Inflasi, BI-Rate, BOPO, Return On Assets (ROA), Efisiensi Operasional Bank Umum Syariah.

Subjects:

H Social Sciences > HB Economic Theory
H Social Sciences > HC Economic History and Conditions

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > Program Sarjana Ekonomi Syariah

Depositing User:

Mrs Saskia Salsa

Date Deposited:

10 Sep 2025 07:25

Last Modified:

10 Sep 2025 07:25

URI:

http://eprints.untirta.ac.id/id/eprint/53995

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