DETERMINASI RISIKO KREDIT PADA PERBANKAN SYARIAH INDONESIA

Achmad Achmad; Ahmad Fauzi

doi:10.51195/iga.v15i2.408

DETERMINASI RISIKO KREDIT PADA PERBANKAN SYARIAH INDONESIA

Achmad Achmad, Ahmad Fauzi

Abstract

Islamic banking is an essential component of the global financial system, offering financial products and services based on Sharia principles. One of the key challenges faced by Islamic banks is the risk of non-performing financing (NPF), as financing is their primary product. This study aims to analyze the factors influencing NPF in Islamic commercial banks in Indonesia during the period 2019–2023, using panel data regression analysis. The results show that the Operating Cost to Operating Income ratio (OCOI), Capital Adequacy Ratio (CAR), Return on Assets (ROA), and Financing to Deposit Ratio (FDR) do not have a statistically significant effect on NPF. Although OCOI does not show a direct impact, a high increase in OCOI may reduce resources allocated for risk management, potentially increasing NPF if portfolio oversight is weak. CAR reflects capital adequacy but does not necessarily indicate financing quality. High ROA does not always ensure proportionate risk management, especially during aggressive financing expansion. FDR also shows no significant impact, as the profit-sharing system in Islamic banking allows for risk-sharing between banks and customers.

Keywords

Operating Costs to Operating Income; Capital Adequacy Ratio, Return on Asset, Financing to Deposit Ratio, Non Performing Financing.

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DOI: https://doi.org/10.51195/iga.v15i2.408

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