ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI TINGKAT NON PERFOMING FINANCING (NPF) DI PT BANK SYARIAH INDONESIA Tbk

Abstract

This research indicates a positive trend in bank financing management; however, it poses a risk of providing financing to unqualified debtors, thereby increasing the potential for Non-Performing Financing (NPF), especially in unstable economic conditions. The study of the relationship between financing growth and NPF at Bank Syariah Indonesia (BSI) is urgent, as NPF is a key indicator of the bank's financial health that affects its operational sustainability. Using an associative-quantitative approach, this research analyzes the influence of the Capital Adequacy Ratio (CAR), Financing Deposit Ratio (FDR), and Operating expenses and operating income (BOPO) on NPF through multiple linear regression analysis. The data used comes from BSI's quarterly financial statements from 2022 to 2024, totaling 11 reports. The results show that CAR and Operational Expenses have an impact on NPF, while FDR does not. Therefore, BSI needs to develop a more comprehensive risk management system, including in-depth risk analysis before providing financing. Future research is recommended to consider additional variables such as macroeconomics, monetary policy, and market conditions. Furthermore, the use of other analytical methods, such as logistic regression or panel data models, could provide a perspective that is more suitable for the data used.