The Effect of Financing Quality, Efficiency and Optimization to Sharia Banking Performance
Abstract. Act of the Republic of Indonesia number 21 of 2008 concerning sharia (Islamic)
banking states that sharia (Islamic) bank is a bank conducting business based on the sharia
principles consisting of sharia (Islamic) commercial bank and sharia (Islamic) rural bank.
This study aims to analyze the quality of financing, efficiency and optimization of
financing to the performance of Islamic banks. The independent variables used in this study
were Non-Performing Loans (NPF), Operational Costs of Operational Income (BOPO) and
Financing to Deposit Ratio (FDR). While the dependent variable in this study was Net
Income (NI). The object of this study were 11 Islamic banks in Indonesia. A multiple linear
regression used to test hypotesis based on the secondary data obtained from financial
statement publications of sharia commercial bank for five years (2013 to 2017). The results
revealed that NPF and FDR have no significant effect on sharia banking performance.
While BOPO has a significant negative effect at a significance level of 10%.
Keywod : Sharia Bank, Performance, Financing Quality, Efficiency, Financing Optimizing