Pengaruh NPF Terhadap ROA dengan FDR Sebagai Variabel Intervening Pada PT Bank Syariah Indonesia, Tbk Periode 2022-2025
DOI:
https://doi.org/10.61492/baashima.v4i3.628Keywords:
NPF, ROA, FDR, ProfitabilityAbstract
This study aims to examine the effect of Non-Performing Financing (NPF) on Return on Assets (ROA) with the Financing to Deposit Ratio (FDR) as an intervening variable at PT Bank Syariah Indonesia Tbk during the 2022–2025 period. This study employed a quantitative approach using a causal research design. The data consisted of secondary data obtained from the monthly financial statements of PT Bank Syariah Indonesia Tbk for the 2022–2025 period, resulting in 48 observations. Data analysis was performed using SPSS version 26 through descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, path analysis, coefficient of determination analysis, partial hypothesis testing (t-test), and mediation analysis using the Sobel Test. The findings indicate that Non-Performing Financing (NPF) has a negative and significant effect on both Return on Assets (ROA) and the Financing to Deposit Ratio (FDR). Furthermore, the Financing to Deposit Ratio (FDR) has a positive and significant effect on Return on Assets (ROA). However, the results of the Sobel Test reveal that the Financing to Deposit Ratio (FDR) is unable to mediate the effect of Non-Performing Financing (NPF) on Return on Assets (ROA). This study concludes that an increase in non-performing financing reduces the bank's profitability, while effective financing distribution contributes to higher profitability. Nevertheless, the Financing to Deposit Ratio (FDR) does not function as an intervening variable in the relationship between Non-Performing Financing (NPF) and Return on Assets (ROA).
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