Analisis Net Operating Margin (NOM), Non Performing Financing (NPF), Financing to Debt Ratio (FDR) dan Pengaruhnya Pada Efisiensi Perbankan Syariah di Indonesia

Dadang Agus Suryanto, Sussy Susanti


The research aims to empirically examine the factors that influence the efficiency of Islamic banking in Indonesia. The variables involved in this study include Net Operating Margin (NOM), Non Performing Financing (NPF) and Financing to Debt Ratio (FDR) as an independent variable with Costs Effeciency Ratio (BOPO) as the dependent variable which is a proxy for measuring efficiency. The objects of this study are 5 Islamic banks from BUKU II and BUKU III with financial data from Indonesian Sharia Banking Statistics periods from 2013 to 2017. The statistical analysis method used in this study is the Panel Data Regression Analysis. The results showed that the effect of significant independent variables in influencing Efisien (BOPO) only Non Performing Financing (NPF) with the magnitude of the NPF prediction capability on BOPO of 28, 98% while the rest are influenced by other factors. The results of this analysis are expected to be a guide in the management of Islamic banking. Limitations of this study were not carried out on all Islamic banking and Indonesian Sharia Business Units.

Abstrak. Tujuan penelitian ini adalah untuk menganalisis faktor yang mempengaruhi tingkat efisiensi Perbankan Syariah di Indonesia, dengan mengukur variable Non Operating Margin (NOM), Non Performing Financing (NPF) dan Financing to Debt Rasio ( FDR) sebagai variable independen dan Biaya Operasional terhadap Biaya Operasional (BOPO) sebagai variable dependen yang menjadi proksi untuk mengukur efisiensi. Objek penelitian ini terbatas pada 5 bank syariah dari BUKU II dan BUKU III dengan menggunakan data keuangan dari Statistik Perbankan Syariah Indonesia untuk periode laporan dari tahun 2013 sampai dengan tahun 2017. Metode analisis statistik yang digunakan dalam penelitian ini adalah Analisis Regresi Data Panel. Hasil Penelitian menunjukkan bahwa pengaruh variabel independen yang signifikan dalam mempengaruhi efisiensi (BOPO) hanya Non Performing Financing (NPF) dengan besarnya kemampuan prediksi NPF terhadap BOPO sebesar 28,98 % sedangkan sisanya dipengaruhi oleh faktor lain. Hasil analisis ini diharapkan menjadi petunjuk dalam pengelolaan perbankan syariah. Keterbatasan penelitian ini tidak dilakukan pada seluruh perbankan syariah dan Unit Usaha Syariah Indonesia.


Net Operating Margin (NOM); Non Performing Financing (NPF); Financing to Debt Ratio (FDR); Operational Costs and Operating Income (BOPO).

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