Pengaruh Net Interest Margin, Non Performing Financing, dan Dana Pihak Ketiga terhadap Profitabilitas Unit Usaha Syariah Indonesia

Amira Azzahra, Riris Aishah Prasetyowati

Abstract


This study aims to determine the effect of net interest margin (NIM), non-performing financing (NPF) and third party funds (DPK) on the profitability of Islamic business units during 2019-2023. This research method uses quantitative research and sample drawing using purposive sampling, while data analysis uses linear analysis of multiple regression panel data. The results of this study show that in the partial test, the variables of NIM and DPF have a significant effect on profitability, while the variable of NPF has no significant effect on profitability. In the simultaneous test, the variables of NIM, NPF and DPK affect profitability. Therefore, this study recommends that Islamic business unit management can strengthen the financial performance of Islamic banks' business units, which are still far behind Islamic commercial banks and conventional commercial banks, by maintaining productive asset management through credit channeling coupled with productive asset loss reserves.


Keywords


NIM; NPF; DPK; Kinerja Keuangan; Profitabilitas.

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References


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DOI: https://doi.org/10.15408/thd.v4i1.49096

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