THE EFFECT OF CAPITAL ADEQUACY RATIO AND NON PERFORMING FINANCE ON MURABAHAH FINANCING IN ISLAMIC COMMERCIAL BANKS IN INDONESIA

Vera, Gustina Putri and Ahmad, Hazas Syarif and Tuafiqur, Rahman THE EFFECT OF CAPITAL ADEQUACY RATIO AND NON PERFORMING FINANCE ON MURABAHAH FINANCING IN ISLAMIC COMMERCIAL BANKS IN INDONESIA. Jurnal Akuntansi & Ekonomika.

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Abstract

Abstrak Penelitian ini bertujuan untuk mengkaji pengaruh Capital Adequacy Ratio (CAR) dan Non Performing Financing (NPF) terhadap pembiayaan murabahah. Metode yang digunakan adalah pendekatan kuantitatif dengan memanfaatkan data sekunder berupa laporan keuangan dari Bank Umum Syariah selama periode 2019 hingga 2023. Populasi dalam studi ini terdiri dari 13 Bank Umum Syariah, sementara sampel yang diambil sebanyak 9 bank yang memenuhi kriteria yang telah ditentukan. Teknik analisis yang diterapkan meliputi uji asumsi klasik, regresi linier berganda, uji hipotesis, serta analisis koefisien determinasi. Hasil analisis menunjukkan bahwa hipotesis 1 diterima yaitu Capital Adequacy Ratio (CAR) (X1) berpengaruh positif dan signifikan terhadap pembiayaan Murabahah (Y). Hipotesis 2 ditolak karena Non Performing Financing (NPF) (X2) berpengaruh positif dan signifikan terhadap Pembiayaan Murabahah (Y). Kata Kunci : Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Pembiayaan Murabahah. Abstract This study aims to examine the effect of Capital Adequacy Ratio (CAR) and Non Performing Financing (NPF) on murabahah financing. The method used is a quantitative approach by utilizing secondary data in the form of financial reports from Islamic Commercial Banks during the period 2019 to 2023. The population in this study consisted of 13 Islamic Commercial Banks, while the sample taken was 9 banks that met the predetermined criteria. The analysis techniques applied include classical assumption tests, multiple linear regression, hypothesis testing, and determination coefficient analysis. The results of the analysis show that hypothesis 1 is accepted, namely that Capital Adequacy Ratio (CAR) (X1) has a positive and significant effect on Murabahah financing (Y). Hypothesis 2 is rejected because Non Performing Financing (NPF) (X2) has a positive and significant effect on Murabahah Financing (Y).” Keywords: Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Murabahah Financing.

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