The Influence of CAR, FDR, Inflation, GDP, Mudharabah Financing, and Musyarakah Financing on NPF of Islamic Commercial Banks in Indonesia

Bambang Iswanto; Ibadurrahman Ibadurrahman

doi:10.14421/grieb.2022.102-07

Authors

Bambang Iswanto Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda
Ibadurrahman Ibadurrahman Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

DOI:

https://doi.org/10.14421/grieb.2022.102-07

Keywords:

CAR, FDR, Inflation, GDP, Mudharabah Financing, Musyarakah Financing, NPF

Abstract

Islamic finance in Indonesia has shown significant development. The development of Islamic finance will increase the growth of Islamic banks and further gives more positive impacts. However, with the development of Islamic banks, financing risks cannot be avoided because the strategic function of banks is to distribute funds to the public for the sustainability of the country's economy and the welfare of the community. This study aims to determine the effect of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), inflation, Gross Domestic Product (GDP), Mudharabah financing, and Musyarakah financing on the financing risk of Islamic commercial banks in Indonesia for the period of 2015-2021. In contrast to the previous study, this research also sheds light on the zakat instrument as one of the GDP variables. This research is quantitative using multiple linear regressions. The sampling technique used is a purposive sampling technique with eight Islamic commercial banks, out of 14 as the population, taken as the sample. The results of this study indicate that CAR, FDR, and inflation have a significant negative effect on Non-Performing Financing (NPF). While, GDP and Mudharabah financing have a significant positive effect on NPF.

Downloads

Download data is not yet available.

Abstract viewed: 652 times |

PDF downloaded = 426 times

References

Amelia, E. A. (2019). Pengaruh capital adequacy ratio (CAR), inflasi dan financing to deposit ratio (FDR) terhadap non performing financing (NPF) pada Bank Umum Syariah periode 2015-2017. Jurnal Intelektualita : Keislaman, Sosial dan Sains, 8(1), 11–18.

Aravik, H. (2017). Esensi zakat sebagai instrumen finansial islami dalam pandangan Muhammad Nejatullah Siddiqi. Economica Sharia, 02(02), 101–112.

Asmara, K. (2019). Analisis faktor internal dan eksternal terhadap non performance financing (NPF) perbankan syariah di Indonesia periode tahun 2015 - 2018. OECONOMICUS Journal of Economics, 4(1), 21–34. https://doi.org/10.15642/oje.2019.4.1.21-34

Asnaini, S. W. (2014). Fakor-faktor yang mempengaruhi non performing financing (NPF) pada Bank Umum Syariah di Indonesia. Tekun, 5(2), 264–280.

Auliani, M. M., & Syaichu. (2016). Analisis pengaruh faktor internal dan faktor eksternal terhadap tingkat pembiayaan bermasalah pada Bank Umum Syariah di Indonesia periode tahun 2010-2014. Diponegoro Journal of Management, 5(3), 1–14.

Azrak, T., & Sayar, F. (2021). An empirical analysis of inflation targeting in dual banking system: Case study of Turkey. Journal of Islamic Economics, 1(2), 81–99.

Bank Indonesia. (2016). Pengelolaan zakat yang efektif: Konsep dan praktik di beberapa negara. Departemen Ekonomi dan Keuangan Syariah-Bank Indonesia.

Beck, T., Büyükkarabacak, B., Rioja, F. K., & Valev, N. T. (2014). Who gets the credit? And does it matter? Household vs. firm lending across countries. B.E. Journal of Macroeconomics, 12(1). https://doi.org/10.1515/1935-1690.2262

Budiman, R., Achsani, N. A., & Ismal, R. (2018). Risiko pembiayaan dan determinannya pada perbankan syariah di Indonesia. Jurnal Aplikasi Bisnis dan Manajemen, 4(1), 151–159. https://doi.org/10.17358/jabm.4.1.151

Didi, D., & Kusuma, I. C. (2018). Faktor-faktor yang berpengaruh terhadap kecenderungan kecurangan (fraud): Persepsi pegawai pemerintahan daerah Kota Bogor. Jurnal Akuntansi Dan Keuangan Indonesia, 15(1), 1–20. https://doi.org/10.21002/jaki.2018.01

Dumairy, Hadi, S., & Muhammad. (2018). Model perhitungan pendapatan nasional dalam perspektif ekonomi Islam. Center of Middle Eastern Studies, 11(02), 174–186.

Effendi, J., Thiarany, U., & Nursyamsiah, T. (2017). Factors influencing Non-Performing Financing (NPF) at sharia banking. Walisongo: Jurnal Penelitian Sosial Keagamaan, 25(1), 109–137. https://doi.org/10.21580/ws.25.1.1540

Fatimah, I. S., & Diana, N. (2021). Pengaruh pembiayaan Mudharabah, Musyarakah dan non performing financing terhadap return on asset pada Bank Umum Syariah. Jurnal Akutansi, 8(1), 62–75.

Firdaus, R. N. (2016). Pengaruh faktor internal dan eksternal yang mempempengaruhi pembiayaan bermasalah pada Bank Umum Syariah di Indonesia. El Dinar, 3(1), 82–108. https://doi.org/10.18860/ed.v3i1.3339

Haifa, & Wibowo, D. (2015). The influence of internal factors and macronomic on non performing financing of Indonesia Islamic bank in 2010:1 - 2014:4. Jurnal Nisbah, 1(2), 74–87.

Halim, F. A., Malim, M. R., Derasit, Z., Rani, R. M., & Rashid, S. S. (2017). The impact of macroeconomic variables on SMEs in Malaysia. Journal of Physics: Conference Series, 890(1). https://doi.org/10.1088/1742-6596/890/1/012138

Hidayat, S. E., & Al-Khalifa, A. K. (2018). Sharia governance practices at Islamic banks in Bahrain. Al-Iqtishad: Journal of Islamic Economics), 10(January), 53–74. http://dx.doi.org/10.15408/aiq.v10i1.5991

Hidayati, W., & Diyanty, V. (2018). Pengaruh moderasi koneksi politik terhadap kepemilikan keluarga dan agresivitas pajak. Jurnal Akuntansi Dan Auditing Indionesia, 22(1), 46–60.

Huda, N., Nasution, M. E., Idris, H. R., & Wiliasih, R. (2008). Ekonomi makro Islam pendekatan teoritis. Kencana.

Istan, M., & Fahlevi, M. (2020). The effect of external and internal factors on financial performance of Islamic banking. Jurnal Ekonomi & Studi Pembangunan, 21(1). https://doi.org/10.18196/jesp.21.1.5036

Kahf, M. (1992). A contribution to the theory of consumer behavior in an Islamic society. Longman Malaysia.

Kahf, M. (1999). The performance of the institution of zakah in theory and practice. The International Conference on Islamic Economics Towards the 21st Century, 1–40. Kuala Lumpur.

Komariah, E. (2016). Tingkat kesehatan Bank Umum Syariah di Indonesia dari aspek risk profile. Jurnal Online Insan Akuntan, 1(2), 239–260.

Kuncoro. (2002). Manajemen perbankan, teori dan aplikasi. PT Indeks Kelompok Gramedia.

Kusuma, K. A. (2016). Mengembangkan indikator ekonomi Islam melalui zakat: Sebuah kerangka untuk mengukur kesejahteraan masyarakat/negara muslim. Syariah Paper Acounting FEB UMS, 251–269.

Laksono, P. B. (2021). Pengaruh PDB, inflasi, CAR, dan BOPO terhadap tingkat NPF pada Bank Umum Syariah periode 2016-2019. Jurnal Syarikah: Jurnal Ekonomi Islam, 7(1), 11–17.

Lidyah, R. (2018). Islamic corporate governance, Islamicity financial performance index and fraud at Islamic bank. Jurnal Akuntansi, XXII(03), 437–453.

Lin, H. Y., Farhani, N. H., & Koo, M. (2016). The impact of macroeconomic factors on credit risk in conventional banks and Islamic banks: Evidence from Indonesia. International Journal of Financial Research, 7(4), 105–116. https://doi.org/10.5430/ijfr.v7n4p105

Mankiw, N. G. (2003). Teori makroekonomi. Erlangga.

Marisya, F. (2019). Analisis pengaruh struktur modal (CAR) dan dana pihak ketiga (FDR) terhadap profitabilitas (ROA) dengan kredit bermasalah (NPF) sebagai variabel intervening pada perbankan umum syariah di Indonesia. Jurnal Akuntansi Unihaz-JAZ, 2(2), 1–18.

Mutamimah, S., & Chasanah, N. Z. (2012). Analisis eksternal dan internal dalam menentukan non performing financing Bank Umum Syariah di Indonesia. Jurnal Bisnis dan Ekonomi (JBE), 19(1), 49–64.

Nadya, A., Tanjung, M., & Sugianto, S. (2020). Analisis faktor eksternal dan internal terhadap pembiayaan pada Bank Umum Syariah yang terdaftar di OJK. Journal of Islamic Economics and Finance Studies, 1(2), 153. https://doi.org/10.47700/jiefes.v1i2.2095

Nahar, F. H., Faza, C., & Azizurrohman, M. (2020). Macroeconomic analysis and financial ratios on sharia commercial bank profitability: A case study of Indonesia. Ihtifaz: Journal of Islamic Economics, Finance, and Banking, 3(1), 37–49. https://doi.org/10.12928/ijiefb.v3i1.1721

Nastiti, N. D., & Kasri, R. A. (2019). The role of banking regulation in the development of Islamic banking financing in Indonesia. International Journal of Islamic and Middle Eastern Finance and Management, 12(5), 643–662. https://doi.org/10.1108/IMEFM-10-2018-0365

Nugraha, E., & Setiawan, A. (2018). Non-Performing Financing factor in syariah commercial banking in Indonesia. International Journal of Commerce and Finance, 4(1), 27–39.

Nuraeni, L., Tanuatmodjo, H., & Cakhyaneu, A. (2021). Likuiditas Bank Umum Syariah di Indonesia: Analisis tingkat kecukupan modal, tingkat pembiayaan bermasalah dan inflasi. Journal of Islamic Economics and Business, 1(1). https://doi.org/10.15575/.v1i1.13146

Popita, M. S. A. (2013). Analisis penyebab terjadinya non performing financing pada Bank Umum Syariah di Indonesia. Accounting Analysis Journal, 2(4), 404–412.

Purnamasari, A. E., & Musdholifah. (2016). Analisis faktor eksternal dan internal bank terhadap resiko pembiayaan Bank Umum Syariah di Indonesia periode 2012-2015. Jurnal Bisnis dan Manajemen, 9(1), 13–25.

Purnamasari, K. & Ramayanti, T. P. (2019). The effects of macroeconomic and bank specific factors on nonperforming financing in sharia commercial bank in Indonesia. Global Review of Islamic Economics and Business, 52(1), 81-90. https://doi.org/10.14421/grieb.2019.072-03

Rahmani, N. A. B. (2017). Analisis pengaruh Capital Adequacy Ratio (CAR) dan Financing to Deposit Ratio (FDR) terhadap Return on Asset (ROA) dan Return on Equity (ROE) pada perusahaan Bank Umum Syariah di Indonesia. Human Falah, 4(2), 299–316.

Santasyacitta, A. L. S. & I. G. (2020). Struktur kepemilikan dan kinerja keuangan syariah bank di Indonesia. IJIEBMEM, 1(1), 47–62.

Santosa, P. W., Setianingrum, A., & Huda, N. (2020). The relationship of macro-risk indicators, internal factors, and risk profile of Islamic banking in Indonesia. Etikonomi, 19(2). https://doi.org/10.15408/etk.v19i2.15528

Sari, N., & Amran, E. (2019). Determinasi non performing financing pada bank umum syariah di Indonesia. Media Ekonomi, 27(1), 1–8. https://doi.org/10.25105/me.v27i1.5170

Sugiyanto, R. (2020). Analisis pengaruh faktor internal dan faktor eksternal terhadap non performing financing. ICA Ekonomi, 1(1), 285–293.

Suhartatik, N. (2013). Determinan financing to deposit ratio perbankan syariah di Indonesia (2008-2012). Jurnal Ilmu Manajemen, 1(4), 1176–1185.

Taimiyah, I. (1971). Al-siyasah al-syar’iyah fi ishlahi ra’i wa ri’ayah. Dar at-Shab.

Tambunan, K., Harahap, I., & Marliyah, M. (2019). Analisis kointegrasi zakat dan pertumbuhan ekonomi Indonesia periode tahun 2015-2018. AKTSAR: Jurnal Akuntansi Syariah, 2(2), 249. https://doi.org/10.21043/aktsar.v2i2.6066