PENGARUH NON PERFORMING FINANCING (NPF) DAN DANA PIHAK KETIGA (DPK) TERHADAP RETURN ON ASSETS (ROA) PADA BANK SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2025

Abstrak

Profitabilitas menjadi indikator penting kinerja Bank Umum Syariah di Indonesia. Peningkatan Non-Performing Financing (NPF) dan Dana Pihak Ketiga (DPK) tidak selalu diikuti perubahan Return on Assets (ROA) yang konsisten, sehingga hasil penelitian terdahulu mengenai hubungan ketiganya masih beragam. Penelitian ini bertujuan untuk menguji pengaruh NPF dan DPK terhadap ROA, baik secara parsial maupun simultan, pada Bank Umum Syariah yang terdaftar di Bursa Efek Indonesia periode 2018-2025.Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan Bank Umum Syariah periode 2018-2025. Sampel dipilih menggunakan teknik purposive sampling dan diperoleh 4 bank dengan total 32 observasi. Setelah dilakukan koreksi Cochrane-Orcutt akibat adanya autokorelasi, jumlah observasi akhir menjadi 24. Data kemudian dianalisis menggunakan regresi linier berganda melalui uji t, uji F, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa NPF tidak berpengaruh signifikan terhadap ROA, sedangkan DPK juga tidak berpengaruh signifikan terhadap ROA secara parsial. Secara simultan, NPF dan DPK berpengaruh signifikan terhadap ROA dengan kemampuan model yang cukup tinggi. Temuan ini menunjukkan bahwa hubungan antara kualitas pembiayaan, penghimpunan dana, dan profitabilitas perlu dilihat secara bersama-sama, bukan hanya berdasarkan pengaruh masing-masing variabel. Dengan demikian Kualitas pembiayaan (NPF) belum menjadi faktor penentu utama profitabilitas, sedangkan efektivitas penyaluran DPK lebih menentukan tingkat profitabilitas Bank Umum Syariah di Indonesia periode 2018-2025.

Profitability is a key indicator of the performance of Islamic commercial banks in Indonesia. Increases in non-performing financing (NPF) and third-party funds (DPK) are not always accompanied by consistent changes in return on assets (ROA), so the results of previous studies on the relationship among these three variables remain mixed. This study aims to examine the effects of NPF and DPK on ROA, both partially and simultaneously, at Sharia Commercial Banks listed on the Indonesia Stock Exchange for the period 2018-2025. This study employs a quantitative approach using secondary data in the form of financial statements from Sharia Commercial Banks for the period 2018-2025. The sample was selected using purposive sampling, resulting in 4 banks with a total of 32 observations. After applying the Cochrane-Orcutt correction due to autocorrelation, the final number of observations was 24. The data were then analyzed using multiple linear regression via the t-test, F-test, and coefficient of determination. The results indicate that NPF does not have a significant effect on ROA, while DPK also does not have a significant effect on ROA when analyzed individually. Simultaneously, NPF and DPK have a significant effect on ROA, with the model demonstrating a sufficiently high explanatory power. hese flindings suggest that the relationship between loan quality, deposit mobilization, and profitability must be examined collectively, rather than solely based on the individual effects of each variable. Thus, credit quality (NPF) has not yet become the primary determinant of profitability, whereas the effectiveness of deposit mobilization is a more decisive factor in the profitability of commercial Islamic banks in Indonesia for the 2018-2025 period.