Ramdani, Dani Mochamad (2025) Pengaruh capital adequacy ratio, financing to deposit ratio dan non performing financing terhadap return on asset pada BPR syariah di Indonesia: Studi kasus terhadap BPR syariah yang terdaftar di OJK periode 2014-2023. Masters thesis, UIN Sunan Gunung.
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Abstract
Bahasa Indonesia: Penelitian ini dilatarbelakangi oleh postulat bahwa penilaian tingkat kesehatan bank berdasarkan metode Risk Profile, Good Corporate Governance, Earnings, Capital (RGEC) yang mencakup profil risiko, tata kelola perusahaan yang baik, rentabilitas dan permodalan. Penelitian ini bertujuan menganalisis perkembangan Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Non Performing Financing (NPF) dan Return on Asset (ROA) pada BPR Syariah di Indonesia Periode 2014-2023, serta signifikansi pengaruh CAR,FDR dan NPF terhadap ROA secara parsial maupun simultan. Penelitian ini bertumpu pada kajian akuntansi syariah yang menekankan pencatatan akrual yang adil, transparan, dan berlandaskan prinsip amanah serta adil sebagaimana diatur dalam PSAK 101,102,105 dan 110. Dalam kerangka tersebut, CAR mencerminkan kecukupan modal berbasis risiko, FDR mengukur efektivitas penyaluran dana pihak ketiga, NPF menggambarkan pembiayaan bermasalah yang disikapi dengan pendekatan syariah, dan ROA menilai Kinerja keuangan sekaligus kepatuhan. Penelitian menggunakan pendekekatan kualitatif-kuantitatif dengan regresi linier berganda atas data sekunder laporan keuangan tahunan BPR syariah yang terdaftar di OJK periode 2014-2023 CAR, FDR, NPF dan ROA BPR syariah di Indonesia periode tersebut berfluktuasi setiap tahun. Secara parsial,CAR (t_hitung sebesar -1,689), FDR (t_hitung sebesar 1,617) dan NPF (t_hitung sebesar 1,070) tidak berpengaruh signifikan terhadap ROA (t_tabel= 2,3060). Secara simultan ketiganya tidak berpengaruh signifikan terhadap ROA F_hitung 1,279 < F_tabel = 4,53 signifikansi 0,364 > 0,05). Sehingga seluruh hipotesis alternatif (H_a)ditolak English: This research is motivated by the postulate that the assessment of bank soundness is based on the Risk Profile, Good Corporate Governance, Earnings, Capital (RGEC) method, which encompasses risk profile, good corporate governance, profitability, and capitalization. This study aims to analyze the development of the Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Non Performing Financing (NPF), and Return on Asset (ROA) at Islamic Rural Banks in Indonesia for the 2014-2023 period, as well as the significance of the effects of CAR,FDR and NPF on ROA both partially and simultaneously. This research is based on Islamic accounting studies that emphasize fair, transparent, and trustworthy accrual accounting in accordance with the principles of amanah and justice as regulated in PSAK 101,102,105 and 110. Within this framework, CAR reflects risk-based capital adequacy, FDR measures the effectiveness of third-party fund distribution, NPF describes problematic financing addressed through a sharia approach, and ROA assesses financial performance as well as compliance. The research uses a qualitative-quantitative approach with multiple linear regression on secondary data from the annual financial statements of Islamic Rural Banks registered with OJK for the 2014-2023 period CAR, FDR, NPF and ROA of Islamic Rural Banks in Indonesia during the period fluctuated each year. Partially,CAR (t_calculated of -1,689), FDR (t_calculated of 1,617) and NPF (t_calculated of 1,070) did not have a significant effect on ROA (t_table= 2,3060). Simultaneously, the three variables did not have a significant effect on ROA F_calculated 1,279 < F_table = 4,53 significance 0,364 > 0,05). Thus, all alternative hypotheses (H_a)were rejected. Arabic: يَنْطَلِقُ هَذَا الْبَحْثُ مِنْ مُسَلَّمَةٍ مُفَادُهَا أَنَّ تَقْيِيمَ مُسْتَوَى صِحَّةِ الْبَنْكِ يَسْتَنِدُ إِلَى مَنْهَجِيَّةِ مَلَفِّ الْمَخَاطِرِ، وَالْحَوْكَمَةِ الْمُؤَسَّسِيَّةِ الْجَيِّدَةِ، وَالْأَرْبَاحِ، وَرَأْسِ الْمَالِ (RGEC)، الَّتِي تَشْمَلُ مَلَفَ الْمَخَاطِرِ، وَالْحَوْكَمَةَ الْمُؤَسَّسِيَّةَ الْجَيِّدَةَ، وَالرِّبْحِيَّةَ، وَرَأْسَ الْمَالِ. وَيَهْدُفُ هَذَا الْبَحْثُ إِلَى تَحْلِيلِ تَطَوُّرِ نِسْبَةِ كِفَايَةِ رَأْسِ الْمَالِ (CAR)، وَنِسْبَةِ التَّمْوِيلِ إِلَى الْوَدَائِعِ (FDR)، وَالتَّمْوِيلِ الْمُتَعَثِّرِ (NPF)، وَالْعَائِدِ عَلَى الْأُصُولِ (ROA) فِي بُنُوكِ التَّمْوِيلِ الشَّعْبِيِّ الشَّرْعِيِّ (BPR Syariah) فِي إِنْدُونِيسِيَا لِلفَتْرَةِ 2014-2023، وَكَذَلِكَ دَلَالَةَ تَأْثِيرِ CAR وَFDR وَNPF عَلَى ROA بِشَكْلٍ جُزْئِيٍّ وَمُتَزَامِنٍ. يَرْتَكِزُ هَذَا الْبَحْثُ عَلَى دِرَاسَةِ الْمُحَاسَبَةِ الشَّرْعِيَّةِ الَّتِي تُؤَكِّدُ عَلَى التَّسْجِيلِ عَلَى أَسَاسِ الْاِسْتِحْقَاقِ بِصُورَةٍ عَادِلَةٍ وَشَفَّافَةٍ، وَالْقَائِمَةِ عَلَى مَبْدَأِ الْأَمَانَةِ وَالْعَدْلِ كَمَا هُوَ مَنْصُوصٌ عَلَيْهِ فِي PSAK 101, 102, 105 وَ110. وَفِي هَذَا الْإِطَارِ، تَعْكِسُ CAR كِفَايَةَ رَأْسِ الْمَالِ الْقَائِمَةِ عَلَى الْمَخَاطِرِ، وَتَقِيسُ FDR فَعَالِيَةَ تَوْجِيهِ أَمْوَالِ الْأَطْرَافِ الثَّالِثَةِ، وَيَصِفُ NPF التَّمْوِيلَ الْمُتَعَثِّرَ الَّذِي تَتِمُّ مُعَالَجَتُهُ وَفْقَ النَّهْجِ الشَّرْعِيِّ، بَيْنَمَا تَقِيسُ ROA الْأَدَاءِ الْمَالِيَّ إِلَى جَانِبِ الْامْتِثَالِ. اُسْتُخْدِمَ الْبَحْثُ مَنْهَجًا نَوْعِيًّا-كَمِيًّا مَعَ الْاِنْحِدَارِ الْخَطِّيِّ الْمُتَعَدِّدِ اسْتِنَادًا إِلَى الْبَيَانَاتِ الثَّانَوِيَّةِ لِلْتَّقَارِيرِ الْمَارِكِيَّةِ السَّنَوِيَّةِ لِبُنُوكِ التَّمْوِيلِ الشَّعْبِيِّ الشَّرْعِيَّةِ الْمَسَجَّلَةِ لَدَى OJK لِلْفَتْرَةِ 2014-2023. تَذَبْذَبَتْ CAR وَFDR وَNPF وَROA لِبُنُوكِ التَّمْوِيلِ الشَّعْبِيِّ الشَّرْعِيَّةِ فِي إندُونِيسِيَا خِلَالَ تِلْكَ الْفَتْرَةِ مِنْ سَنَةٍ إِلَى أُخْرَى. وَبِشَكْلٍ جُزْئِيٍّ، لَمْ يَكُنْ لِـCAR (t_hitung sebesar -1,689)، وFDR (t_hitung sebesar 1,617)، وَNPF (t_hitung sebesar 1,070) تَأْثِيرٌ مَعْنَوِيٌّ عَلَى ROA (t_tabel= 2,3060).وَبِشَكْلٍ مُتَزَامِنٍ، لَمْ يَكُنْ لِلْمُتَغَيِّرَاتِ الثَّلَاثَةِ تَأْثِيرٌ مَعْنَوِيٌّ عَلَى ROA F_hitung 1,279 < F_tabel = 4,53 دِلَالَةٌ 0,364 > 0,05). وَبِالتَّالِي، تَمَّ رَفْضُ جَمِيعِ الْفَرْضِيَّاتِ الْبَدِيلَةِ (H_a).
| Item Type: | Thesis (Masters) |
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| Uncontrolled Keywords: | Capital Adequacy Ratio, Financing to Deposit Ratio , Non-Performing Financing;Return on Assets;Akuntansi Syariah;BPR Syariah |
| Subjects: | Accounting Accounting > Data Processing and Analysis of Accounting Accounting > Financial Reporting |
| Divisions: | Pascasarjana Program Magister > Program Studi Ekonomi Islam |
| Depositing User: | DANI MOCHAMAD RAMDANI |
| Date Deposited: | 16 Sep 2026 04:24 |
| Last Modified: | 16 Sep 2026 04:24 |
| URI: | https://digilib.uinsgd.ac.id/id/eprint/142444 |
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