Electronic Theses and Dissertation

ABSTRAK
Penelitian ini bertujuan menganalisis pengaruh pengelolaan aset, pembiayaan, dan profitabilitas terhadap risiko pembiayaan pada BPR Syariah Aceh dengan Good Corporate Governance sebagai variabel moderasi. Variabel independen dalam penelitian ini terdiri atas Total Aset (Ln_TA), Financing to Deposit Ratio (FDR), Return on Assets (ROA), dan Biaya Operasional terhadap Pendapatan Operasional (BOPO), sedangkan risiko pembiayaan diproksikan dengan Non-Performing Financing (NPF) dan variabel moderasi diproksikan oleh Dewan Pengawas Syariah (DPS). Penelitian menggunakan data sekunder berupa laporan keuangan 8 BPRS Aceh yang dipublikasikan oleh Otoritas Jasa Keuangan (OJK) periode 2020–2024. Sampel dipilih menggunakan teknik purposive sampling dengan jumlah observasi sebanyak 160 data. Analisis dilakukan menggunakan regresi data panel dengan bantuan Eviews dan model terbaik yang terpilih adalah Fixed Effect Model (FEM). Hasil penelitian menunjukkan bahwa Total Aset dan FDR berpengaruh negatif dan signifikan terhadap NPF, ROA berpengaruh positif dan signifikan terhadap NPF, sedangkan BOPO berpengaruh positif namun tidak signifikan terhadap NPF. Dewan Pengawas Syariah (DPS) mampu memperkuat pengaruh Total Aset dan FDR terhadap NPF, memperlemah pengaruh ROA terhadap NPF, namun tidak mampu memoderasi pengaruh BOPO terhadap NPF.

Kata Kunci: Total Aset, Financing to Deposit Ratio (FDR), Return on Assets (ROA), Biaya Operasional terhadap Pendapatan Operasional (BOPO), Dewan Pengawas Syariah (DPS), Non-Performing Financing (NPF).

ABSTRACT This study aims to analyze the effect of asset management, financing, and profitability on financing risk in Aceh Sharia Rural Banks (BPR Syariah), with Good Corporate Governance as a moderating variable. The independent variables in this study consist of Total Assets (Ln_TA), Financing to Deposit Ratio (FDR), Return on Assets (ROA), and Operating Costs to Operating Income (BOPO), while financing risk is proxied by Non-Performing Financing (NPF) and the moderating variable is proxied by the Sharia Supervisory Board (DPS). The study uses secondary data in the form of financial reports of 8 Aceh Sharia Rural Banks published by the Financial Services Authority (OJK) for the 2020–2024 period. The sample was selected using a purposive sampling technique with a total of 160 observations. The analysis was conducted using panel data regression with the help of Eviews and the best model selected was the Fixed Effect Model (FEM). The results show that Total Assets and FDR have a negative and significant effect on NPF, ROA has a positive and significant effect on NPF, while BOPO has a positive but insignificant effect on NPF. The Sharia Supervisory Board (SSB) is able to strengthen the influence of Total Assets and Return on Assets (FDR) on Non- Performing Loans (NPF), weaken the influence of Return on Assets (ROA), but is unable to moderate the influence of Operating Expenses (BOPO) on NPF. Keywords: Total Assets, Financing to Deposit Ratio (FDR), Return on Assets (ROA), Operating Expenses to Operating Income (BOPO), Sharia Supervisory Board (SSB), Non-Performing Financing (NPF).