Non-Performing Financing and Efficiency as Predictive Factors for Profitability of Islamic Commercial Banks during the COVID-19 Pandemic

rahman, holilur and Aulia, Fena Ulfa and Fadilah, fadilah (2022) Non-Performing Financing and Efficiency as Predictive Factors for Profitability of Islamic Commercial Banks during the COVID-19 Pandemic. International Journal of Trends in Accounting Research, 3 (1). pp. 45-52. ISSN 2774-5643

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Abstract

The purpose of this study was to examine the impact of NPF and the efficiency level of Islamic banks on the profitability of Islamic commercial banks during the pandemic.This study uses a quantitative approach with the type of explanatory research. The data analysis method used in this study is multiple linear regression analysis, the variables used in this study are Non Performing Financing and Efficiency. Dependent variable is Profitability.The results show that: First, partially Non-Performing Financing has an impact on the ROE of Islamic commercial banks, but the efficiency level of Islamic banks does not have an impact on ROE. Second, Simultaneously Non-Performing Financing and the efficiency level of Islamic commercial banks have no effect on profitability. The implication of this research is that partially NPF can be used by investors and potential investors to be used as a reference for making investment decisions.

Item Type:	Article
Subjects:	A General Works > AS Academies and learned societies (General) H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis Islam > Akuntasi Syari'ah
Depositing User:	Administrator Khazanah
Date Deposited:	11 Apr 2023 07:29
Last Modified:	11 Apr 2023 07:29
URI:	http://repository.iainmadura.ac.id/id/eprint/776

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