Novitasari, Bela and Sulaeman, Sulaeman and Sofiani, Venita (2022) PENGARUH NON PERFORMING FINANCING (NPF), KEWAJIBAN PENYEDIAAN MODAL MINIMUM (KPMM) DAN DANA PIHAK KETIGA (DPK) TERHADAP TINGKAT PEMBIAYAAN MURABAHAH (Studi Empiris pada Bank Umum Syariah di Indonesia Periode 2016-2020). Bilancia : Jurnal Ilmiah Akuntansi, 6 (4). pp. 348-364. ISSN 2685-5607

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Abstract

The purpose of this study is to determine the effect of Non Performing Financing (NPF), Capital Adequacy Ratio (CAR) and Third Party Funds (TPF) on murabahah financing at Islamic Commercial Banks for the 2016-2020 period. This type of research is quantitative research. Using data obtained from www.ojk.go.id as a secondary data source. The population in this study is Islamic General Banking in Indonesia which is registered with the Financial Services Authority (OJK) for the 2016-2020 period. While the samples in this study were 13 Islamic commercial banks for the 2016-2020 period using the purposive sampling method. The research method used is multiple linear regression analysis with SPSS 26.0 software application. Tests using descriptive statistics, classical assumption test and hypothesis testing. The results of this study partially indicate that Non Performing Financing (NPF) has a significant negative effect on the level of murabahah financing, as evidenced by the negative feasible regression coefficient of -286,784 and sig. 0.022. The results of the Capital Adequacy Ratio (CAR) have no significant effect on the level of murabahah financing as evidenced by the negative feasible regression coefficient of -27,132 and sig. 0.214. The results of Third Party Funds (TPF) have a significant positive effect on the level of murabahah financing as evidenced by the positive regression coefficient of 0.406 and sig. 0.000. Simultaneous results of NPF, CAR and TPF have an effect on the level of murabahah financing as evidenced by a positive positive regression coefficient of 2388,923 and sig 0,000.

Item Type:	Article
Uncontrolled Keywords:	Non Performing Financing (NPF), Capital Adequacy Ratio (CAR), Third Party Funds (TPF) and Murabahah Financing
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	Perpus ID UMMI
Date Deposited:	21 Feb 2023 02:19
Last Modified:	21 Feb 2023 02:19
URI:	http://eprints.ummi.ac.id/id/eprint/3041

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