ANALISIS EKSTERNAL DAN INTERNAL DALAM MENENTUKAN NON PERFORMING FINANCING BANK UMUM SYARIAH DI INDONESIA

Abstract

This study aims to examine and analyze the Non Performing Financing of Sharia Banks in Indonesia. This
research is important to do because of bad credit has a very high fluctuation. As for some of the factors
analyzed in the influence of Non Performing Financing is: Gross Domestic Product, Inflation, Exchange Rates,
policy type of financing Islamic banks as well as the allocation ratio murabaha receivables rather than the
allocation of profit loss sharing financing (RF).The population in this study were all Islamic Banks in Indonesia.
The sampling technique used was purposive sampling, which is a sampling method based on multiple criteria,
namely: a). Islamic Banks which publish quarterly financial statements during the period 2005-2011. b). Islamic
Commercial Bank which has a complete data based on the variables studied. Data analysis methods used in this
study is an analysis of Multiple Linear Regression. These results indicated that the growth of real GDP and the
exchange rate of rupiah against the dollar had a positive impact on the Non-Performing Financing but not
significant; inflation has a negative impact to Non Performing Financing and significant; profit and loss sharing
ratio of return on total return of financing (RR ) has a negative effect on the Non-Performing Financing, but not
significant. Murabaha financing allocation ratio to the allocation of profit loss sharing financing and a
significant negative effect on Non Performing Financing.
Key words: non performing financing, GDP, kurs, inflation, total return to financing.