Sharia Conformity, Efisiensi Operasional, dan Profitabilitas dengan Mediasi Risiko Pembiayaan pada Bank Umum Syariah di Indonesia

Dinda Difitriari; Sri Rahayu; Sri Elviani

doi:10.71456/sur.v5i1.2151

Authors

Dinda Difitriari* Universitas Islam Sumatera Utara
Sri Rahayu Universitas Islam Sumatera Utara
Sri Elviani Universitas Islam Sumatera Utara

DOI:

https://doi.org/10.71456/sur.v5i1.2151

Keywords:

Sharia Conformity, Efisiensi Operasional, Non-Performing Financing (NPF),Profitabilitas, Bank Umum Syariah

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Sharia Conformity dan efisiensi operasional terhadap profitabilitas dengan Non-Performing Financing (NPF) sebagai variabel mediasi pada Bank Umum Syariah di Indonesia periode 2021-2023. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan Bank Umum Syariah. Sampel penelitian ditentukan menggunakan teknik purposive sampling sehingga diperoleh 11 Bank Umum Syariah dengan jumlah observasi sebanyak 33 data. Analisis data dilakukan menggunakan metode Path Analysis dengan bantuan program Statistical Package for the Social Sciences (SPSS). Hasil penelitian menunjukkan bahwa Sharia Conformity dan efisiensi operasional tidak berpengaruh signifikan terhadap Non-Performing Financing (NPF). Sharia Conformity juga tidak berpengaruh signifikan terhadap profitabilitas, sedangkan efisiensi operasional berpengaruh signifikan terhadap profitabilitas. Selain itu, NPF tidak berpengaruh signifikan terhadap profitabilitas. Hasil uji mediasi menunjukkan bahwa NPF tidak mampu memediasi pengaruh Sharia Conformity maupun efisiensi operasional terhadap profitabilitas pada Bank Umum Syariah di Indonesia.

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