Pengaruh Rasio-rasio Keuangan terhadap Non Performing Financing Bank Pembiayaan Rakyat Syariah Daerah Istimewa Yogyakarta (BPRS DIY) Periode 2015-2018

KHUSNA FATMAWATI, Taufikur Rahman, S.E., M.B.A., Ak., CA.; Sugiarto, Drs., M.Acc., M.B.A., CMA., Ak., CA.; Aviandi Okta Maulana, Dr., SE., M.Acc., Ak., CA.

2020 | Skripsi | S1 AKUNTANSI

Penelitian ini dilakukan berdasarkan pada tingginya tingkat kebangkrutan yang dialami oleh Usaha Mikro Kecil (UMK). Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan terhadap Non Performing Financing Bank Pembiayaan Rakyat Syariah (BPRS) di Daerah Istimewa Yogyakarta (DIY). Data penelitian diperoleh dari laporan keuangan triwulanan di Otoritas Jasa Keuangan selama periode 2015 hingga 2018 dengan sampel penelitian berjumlah 9 BPRS. Model random effect dipilih sebagai model yang paling sesuai untuk digunakan dalam penelitian dengan variabel dependen non performing financing. Sementara itu, variabel independen yang digunakan adalah return on assets, return on equity, financing to deposit ratio, capital adequacy ratio, dan beban operasional pendapatan operasional. Berdasarkan pengujian yang dilakukan, ditemukan hasil bahwa hanya return on assets dan beban operasional pendapatan operasional yang berpengaruh signifikan terhadap non performing financing pada BPRS di DIY.

This research is conducted based on the high level of bankruptcy experienced by Micro Small Enterprises (MSEs). This study aims to analyze the effect of financial performance on Non-Performing Financing of Islamic People's Financing Banks (Sharia Rural Banks) in the Special Region of Yogyakarta (DIY). The research data is obtained from quarterly financial reports at the Financial Services Authority during the period 2015 to 2018 with a sample of 9 BPRS. The random effect model is the most suitable model to be used in research with the dependent variable non performing financing. Meanwhile, the independent variables used are return on assets, return on equity, financing to deposit ratio, capital adequacy ratio, and operating income operating expenses. Based on the tests conducted, it was found that only return on assets and operating income operating expenses has a significant effect on non-performing financing at BPRS in DIY.

Kata Kunci : Non Performing Financing, Bank Pembiayaan Rakyat Syariah, rasio-rasio keuangan