NPF Sebagai Variabel Moderasi Pada Pengaruh FDR Dan BOPO Terhadap Profitabilitas Unit Usaha Syariah Periode 2020-2025
DOI:
https://doi.org/10.37726/avf16s57Keywords:
FDR, BOPO, profitability, NPF, Islamic Business UnitsAbstract
The Sharia Business Unit (UUS) is part of a Conventional Commercial Bank (BUK) that operates based on sharia principles. Despite being supported by substantial capital, an extensive network, and a strong reputation from its parent company, UUS faces challenges in terms of declining growth. This deceleration condition demands maximum optimization of financial performance. This study aims to examine the effect of the Financing to Deposit Ratio (FDR) and Operating Costs to Operating Income (BOPO) on profitability with Non-Performing Financing (NPF) as a moderating variable in Sharia Business Units (UUS) registered with the Financial Services Authority. The scope of the study covers 15 Sharia Business Units during the 2020–2025 period using quarterly financial report data. This study applies a quantitative approach with a purposive sampling technique involving 343 observational data. The analysis technique used is Moderating Regression Analysis (MRA). The study findings revealed that FDR has a positive and significant effect on ROA with a significance value of 0.000 < 0.05 and a coefficient value of 1.685, indicating that the better the distribution of funds to customers, the higher the bank's profitability. Furthermore, BOPO also proved to have a positive and significant effect on ROA with a significance value of 0.002 < 0.05 and a coefficient value of 0.002, reflecting that the growth in operating income successfully offset the increase in costs during the period studied. Furthermore, NPF proved unable to moderate the effect of FDR on ROA with a significance value of 0.586 > 0.05 and a coefficient value of -0.157. Meanwhile, NPF proved to be able to moderate the effect of BOPO on ROA with a significance value of 0.000 < 0.05 and a coefficient value of -0.002. The conclusion of this study confirms that financing quality, represented by NPF, is a key factor that determines the direction and strength of the relationship between intermediation activities, operational efficiency, and UUS profitability.
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