SKRIPSI PBS
PENGARUH NON PERFORMING FINANCING (NPF), RETURN ON ASSET (ROA), BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO), DAN FINANCING TO DEPOSIT RATIO (FDR) TERHADAP CADANGAN KERUGIAN PENURUNAN NILAI (CKPN) (Studi pada Bank Umum Syariah di Indonesia Periode 2017 – 2021)
ABSTRACT The study aims to understand the impact of Non-Performing Financing (NPF), Return on Assets (ROA), Operational Costs to Operating Income (BOPO), and Financing to Deposit Ratio (FDR) on Islamic Commercial Banks (BUS) in Indonesia. The population of this study is all the Islamic Commercial Banks (BUS) in Indonesia. The sampling method used was the purposive sampling method and that 8 bank samples. The type of data in this study is panel data with the data used in the form of a quarterly financial report of Islamic Commercial Banks (BUS) in 2017 – 2021. The data analysis technique used is the regression analysis of the panel. According to regression on the data on the fixed effect model, results show that Return on Assets (ROA) and the Operating Costs of Operating Income (BOPO) are affected by Loan Loss Provision (CKPN). While Non-Performing Financing (NPF) and Financing to Deposit Ratio (FDR) do not affect those Loan Loss Provisions (CKPN). Keywords: NPF, ROA, BOPO, FDR, CKPN.
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