Non-Performing Financing Syariah: A Paradigm Analysis of Capital Adequacy Ratio and Finance to Deposit Ratio

Intan  Lifinda Ayuning Putri; A Muhamad  Jazuli; Suseno  Aji

doi:10.54518/rh.5.2.2025.151-158

Authors

Intan Lifinda Ayuning Putri Universitas Brawijaya, Indonesia
A Muhamad Jazuli Universitas Brawijaya, Indonesia
Suseno Aji Universitas Brawijaya, Indonesia

DOI:

https://doi.org/10.54518/rh.5.2.2025.151-158

Keywords:

Capital Adequacy Ratio, Finance to Deposit Ratio, Islamic Banking, Non-Performing Financing, Return On Asset

Abstract

This study aims to examine the effect of Capital Adequacy Ratio (CAR) and Finance to Deposit Ratio (FDR) on Non-Performing Financing (NPF) moderated by return on assets (ROA). The sample of this research is Islamic banking registered with the Financial Services Authority in 2019-2023. This study uses multiple linear regression data analysis techniques with SPSS. The results showed that CAR has a positive effect on NPF while FDR has no effect on NPF. ROA only moderates the relationship between CAR and NPF. The results of this research can be a means of highlighting the effectiveness of NPF which can be improved through CAR and strengthened with ROA so that it can contribute to corporate banking as a whole.

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