pengaruh pembiayaan jual beli pembayaran bagi hasil dan non performing financing terhadap kinerja keuangan bank umum syariah

Wafik, (2024). Pengaruh Pembiayaan Jual Beli, Pembiayaan Bagi
Hasil dan Non Performing Financing Terhadap Kinerja Keuangan Bank
Umum Syariah Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2019-
2022.
Pembimbing : Khadijah Ath Thahirah.
Penelitian ini bertujuan untuk menguji pengaruh pembiayaan jual beli,
pembiayaan bagi hasil dan non performing financing terhadap kinerja keuangan
bank umum Syariah. Populasi dari penelitian ini adalah perusahaan dalam bidang
Perbankan Syariah yang terdaftar dibursa efek Indonesia (BEI) periode 2018-2022.
Teknik pengambilan sampel yang digunakan adalah purposive sampling. Jumlah
Bank Umum Syariah yang dijadikan sampel dalam penelitian ini adalah 11 Bank
Umum Syariah. Alat uji yang digunakan dalam penelitian ini adalah SPSS 21.
Temuan dalam penelitian ini menunjukkan bahwa : (1) H0 di terima dan
H1 di tolak yang berarti Pembiayaan Jual Beli tidak berpengaruh terhadap kinerja
keuangan ROA (Y) Bank Umum Syariah periode 2018-2022. (2) H0 ditterima dan
H1 ditolak yang berarti Pembiayaan Bagi Hasil tidak berpengaruh terhadap
kinerja keuangan ROA (Y) Bank Umum Syariah periode 2018-2022. (3) H0
diterima dan H1 ditolak yang berarti Non Performing Financing tidak bepengaruh
terhadap kinerja keuangan ROA (Y) Bank Umum Syariah periode 2018-2022.
Kata kunci: pembiayaan jual beli; Pembiayan bagi hasil; Non performing
financing; kinerja keuangan bank umum syariah.
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ABSTRACT
Wafik, (2024). The Influence of Buying and Selling Financing, Profit
Sharing Financing and Non-Performing Financing on the Financial
Performance of Sharia Commercial Banks Listed on the Indonesian Stock
Exchange (BEI) for the 2019-2022 Period.
Supervisor: Khadijah Ath Thahirah.
This research aims to examine the influence of buying and selling
financing, profit sharing financing and non-performing financing on the financial
performance of Sharia commercial banks. The population of this research are
companies in the Sharia Banking sector that are listed on the Indonesian Stock
Exchange (BEI) for the 2018-2022 period. The sampling technique used was
purposive sampling. The number of Sharia Commercial Banks sampled in this
research was 11 Sharia Commercial Banks. The test tool used in this research is
SPSS 21.
The findings in this research show that: (1) H0 is accepted and H1 is
rejected, which means that Buying and Selling Financing has no effect on the
financial performance of ROA (Y) of Sharia Commercial Banks for the 2018-
2022 period. (2) H0 is accepted and H1 is rejected, which means Profit Sharing
Financing has no effect on the financial performance of ROA (Y) of Sharia
Commercial Banks for the 2018-2022 period. (3) H0 is accepted and H1 is
rejected, which means that Non-Performing Financing has no influence on the
financial performance of ROA (Y) of Sharia Commercial Banks for the 2018-
2022 period.
Key words: buying and selling financing; Profit sharing financing; Nonperforming
financing; financial performance of Islamic commercial banks.