PENGARUH VARIABEL MAKRO DAN MIKRO EKONOMI TERHADAP PEMBIAYAAN BERMASALAH PADA BANK SYARIAH DI INDONESIA

Authors

  • Sigit Arie Wibowo Universitas Muhammadiyah Yogyakarta
  • Wahyu Saputra Universitas Muhammadiyah Yogyakarta

DOI:

https://doi.org/10.23887/jia.v2i1.10040

Abstract

ABSTRAK

Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar pengaruh variabel inflasi, Gross Domestic Product (GDP), ukuran bank (size), Financing to Deposit Ratio (FDR), Financing to Asset Ratio (FAR), dan Capital Adequacy Ratio (CAR) terhadap variabel Non Performing Financing (NPF) pada Bank Umum Syariah di Indonesia tahun 2011-2015. Subjek penelitian ini adalah Bank Umum Syariah di Indonesia. Dalam penelitian ini, total sampel sebanyak 11 Bank Umum Syariah diperoleh dengan menggunakan metode purposive sampling. Alat analisis yang digunakan adalah analisis regresi berganda. Berdasarkan hasil analisis diperoleh bahwa, PDB, ukuran, dan CAR berpengaruh secara signifikan terhadap pembiayaan bermasalah. Sedangkan inflasi, FDR, dan FAR tidak berpengaruh terhadap pembiayaan bermasalah.

Kata kunci: pembiayaan bermasalah, Bank Syariah, inflasi, ukuran bank, NPF

ABSTRACT

The purpose of this study is to determine how much influence the variable inflation, gross domestic product (GDP), the economic size of the Bank (size), Financing to Deposit Ratio (FDR), Financing to Asset Ratio (FAR), and the Capital Adequacy Ratio (CAR) to variable Non Performing Financing NPF) in Islamic commercial banks in Indonesia 2011-2015. This research subject is an Islamic commercial bank in Indonesia. In this study a total samples of 11 Islamic commercial banks were obtained using purposive sampling method. The analytical tool used is multiple regression analysis. Based on the analysis of the obtained results that, GDP, size, and CAR significantly influence the financing problems. As for inflation, FDR, and the FAR does not have an impact on financing problems.

Keywords: financing problems, Islamic banks, inflation, the size of the bank, NPF

Downloads

Published

2017-10-25

Issue

Vol. 2 No. 1: Juni 2017

Section

Artikel

License

Creative Commons License

JIA (Jurnal Ilmiah Akuntansi) is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

Authors who publish with this journal agree to the following terms:

  • Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution Attribution-NonCommercial-NoDerivatives 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges and earlier and greater citation of published work (See The Effect of Open Access).