Nonperforming financing sebagai penentu utama financial distress
DOI:
https://doi.org/10.28932/vikara.v1i3.14944Kata Kunci:
aset, BOPO, FDR, financial distress, NPF, perbankan syariah, RGEC, risikoAbstrak
Financial distress pada bank syariah menjadi isu penting dalam menjaga stabilitas keuangan dan keberlanjutan operasional. Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang memengaruhi financial distress pada bank syariah di Indonesia dengan menggunakan analisis regresi panel. Uji Hausman dilakukan untuk menentukan model yang paling sesuai, dan hasilnya menunjukkan bahwa model random effect (RE) dipilih. Analisis regresi menemukan bahwa nonperforming financing (NPF) berpengaruh positif signifikan terhadap financial distress, sedangkan financing to deposit ratio (FDR) dan biaya operasional terhadap pendapatan operasional (BOPO) tidak berpengaruh signifikan. Temuan ini menegaskan bahwa kualitas pembiayaan merupakan faktor dominan dalam menjelaskan distress, sekaligus memperkuat rerangka RGEC dan CAMELS framework yang menempatkan kualitas aset sebagai indikator utama kesehatan bank. Simpulan penelitian ini adalah bahwa pengendalian pembiayaan bermasalah menjadi strategi utama dalam menjaga stabilitas perbankan syariah. Implikasi kebijakan menunjukkan perlunya pengawasan lebih ketat oleh Otoritas Jasa Keuangan (OJK) terhadap rasio NPF melalui penerapan early warning system, serta penguatan manajemen risiko pembiayaan oleh bank syariah. Dari sisi akademis, penelitian ini memperkaya literatur mengenai determinan financial distress pada perbankan syariah di Indonesia dan memberikan perspektif baru bagi kajian global. Keterbatasan penelitian terletak pada jumlah sampel dan periode observasi yang relatif singkat, sehingga penelitian lanjutan disarankan untuk memperluas cakupan data dan memasukkan variabel tambahan seperti profitabilitas, tata kelola, maupun faktor makroekonomi.Referensi
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