PENGARUH MARGIN DAN PLAFOND PEMBIAYAAN TERHADAP KINERJA KEUANGAN BANK PEMBIAYAAN RAKYAT SYARIAH

Nasfi Nasfi, Suhatman Suhatman

Abstract


Penelitian ini adalah untuk menganalisis pengaruh margin dan plafond pembiayaan terhadap kinerja keuangan BPRS secara parsial secara simultan, jenis penelitian kuantitatif dengan pendekatan causative dan sumber data sekunder Otoritas Jasa Keuangan. Objek penelitian seluruh Bank Pembiayaan Rakyat Syariah (BPRS) di Sumatera Barat, 10 BPRS dari 2017 sampai akhir 2021, namun berdasarkan kelengkapan data yang dijadikan sampel hanya 9 BPRS. Variabel Independen dalam penelitian ini adalah Margin Pembiayaan dan Plafon Pembiayaan, sedangkan variabel dependen adalah Kinerja Keuangan BPRS (NPF, FDR dan ROA). Analisis data yang digunakan adalah regresi linier berganda dengan menggunakan SPSS versi 23. Hasil pengujian secara parsial menunjukkan bahwa Margin Pembiayaan dan Plafond Pembiayaan berpengaruh signifikan terhadap Kinerja Keuangan BPRS (NPF, FDR dan ROA). Dan hasil pengujian secara simultan menunjukkan bahwa Margin Pembiayaan dan Plafond Pembiayaan berpengaruh signifikan terhadap Kinerja Keuangan BPRS. Dengan besarnya pengaruh hanya 56,4% sedangkan 43,6% dipengaruhi oleh faktor lain.

This study is to analyze the effect of the margin and ceiling of financing on the financial performance of a BPRS partially simultaneously, the type of quantitative research with a causative approach and secondary data sources from the Financial Services Authority. The research object was all Islamic People's Financing Banks (BPRS) in West Sumatra, 10 BPRS from 2017 to the end of 2021, but based on the completeness of the data, only 9 BPRS were sampled. The independent variables in this study are the Financing Margin and Financing Ceiling, while the dependent variable is the Financial Performance of the BPRS (NPF, FDR and ROA). Analysis of the data used is multiple linear regression using SPSS version 23. Partial test results show that Financing Margin and Financing Ceiling have a significant effect on BPRS Financial Performance (NPF, FDR and ROA). And the test results simultaneously show that the Financing Margin and Financing Ceiling have a significant effect on the Financial Performance of the BPRS. With the magnitude of the influence is only 56.4% while 43.6% is influenced by other factors.

 


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DOI: https://doi.org/10.31846/jae.v10i3.511

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