Karakteristik Pembiayaan dan Non Performing Finance Perbankan Syariah 2015–2018

Abstract

Each type of contract in financing in a Sharia Bank has different characteristics. This can not be separated from the type of transaction used in financing. This study aims to analyze the effect of financing characteristics based on the contract in the distribution of funds, namely: mudharabah financing, musyarakah financing, murabahah financing and qardh loans to financing risk which is proxied by the ratio of non-performing finance (NPF). The research is a quantitative associative study with the object of a sharia commercial bank in Indonesia. The sampling technique used a purposive sampling technique where the number of samples analyzed was 66 consisting of 11 Islamic Commercial Banks with the period 2011-2016. The analysis shows that mudharabah financing has a positive effect on NPF, murabahah financing has a negative effect on NPF. While musyarakah and qardhul hasan financing does not affect the NPF ratio.