Pengaruh Non Performing Financing (NPF) Pembiayaan Musyarakah, Mudharabah, Murabahah, Istishna dan Qardh terhadap Profitabilitas pada Bank Umum Syariah di Indonesia (Studi Empiris pada Perbankan Syariah Tahun 2014-2020)

Abstract

This study aims to determine the effect of Non Performing Financing (NPF) on musyarakah, mudharabah, murabahah, istishna, and qardh financing on the profitability of Islamic commercial banks in Indonesia in 2014-2020 either partially or simultaneously. This type of research is quantitative research. The population used in this study amounted to 14 Islamic commercial banks registered with the OJK. The sample was selected using a purposive sampling method in order to obtain 5 Islamic commercial banks as a sample for 7 years of observation (2014-2020). The data analysis technique used is multiple linear regression analysis. The results showed that partially the NPF of musyarakah, murabahah, and qardh financing had a negative effect on the profitability of Islamic commercial banks in Indonesia, while the NPF of mudhrabah and istishna financing had no negative effect on profitability. Simultaneously, the NPF of musyarakah, mudharabah, murabhaha, istishna, and qardh financing affects the profitability of Islamic commercial banks in Indonesia.