Electronic Theses and Dissertation

Penelitian ini menganalisis pengaruh financing to deposit ratio (fdr) dan ukuran perusahaan (size) terhadap non-performing financing (npf) serta menguji peran corporate social responsibility (csr) sebagai variabel moderasi pada bank umum syariah di indonesia selama periode 2020-2024. data yang digunakan berupa data panel tahunan yang mencakup 11 bank umum syariah. dengan model moderasi, pendekatan fem. hasil estimasi model 1 menunjukkan bahwa fdr berpengaruh positif terhadap npf, sedangkan size berpengaruh negatif terhadap npf. pada model 2, csr, fdr, dan size berpengaruh positif terhadap npf. variabel interaksi csr dan fdr serta variabel interaksi csr dan size berpengaruh negatif terhadap npf, yang mengindikasikan bahwa csr memperlemah pengaruh fdr dan size terhadap npf. temuan ini menempatkan csr sebagai quasi moderator yang berperan langsung sekaligus memoderasi hubungan antara variabel independen terhadap npf, berdasarkan hasil tersebut, perlu peningkatan penguatan kualitas serta konsistensi pelaksanaan csr yang terukur menjadi aspek penting untuk mengendalikan kenaikan npf pada perbankan syariah. kata kunci: financing to deposit ratio, ukuran perusahaan, corporate social responsibility, non-performing financing.

This study analyzes the effect of the Financing to Deposit Ratio (FDR) and firm size (SIZE) on Non-Performing Financing (NPF) and examines the role of Corporate Social Responsibility (CSR) as a moderating variable in Islamic commercial banks in Indonesia during the 2020–2024 period. The study employs annual panel data from 11 Islamic commercial banks and applies a moderating model using the Fixed Effects Model (FEM) approach. The results of Model 1 show that FDR has a positive effect on NPF, while SIZE has a negative effect on NPF. In Model 2, CSR, FDR, and SIZE positively affect NPF, while the interaction between CSR and FDR and between CSR and SIZE negatively affects NPF, indicating that CSR weakens the influence of FDR and SIZE on NPF. These findings position CSR as a quasi-moderator that plays both a direct and moderating role in the relationship between the independent variables and NPF, based on these results, it is necessary to increase the strengthening of the quality and consistency of measurable CSR implementation as an important aspect to control the increase in NPF in Islamic banking. Keywords: Financing to Deposit Ratio, firm size, Corporate Social Responsibility, Non-Performing Financing.