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The Determinants of Non-Performing Financing (NPF) in Islamic Commercial Banks in Indonesia

Accounting Analysis Journal · Vol. 10 No. 3 (2022) · pp. 213–219

DOI
10.15294/aaj.v10i3.53768
ISSN
2502-6216, 2252-6765
Published
2022-02-28
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

This research aims to analyze the effect of total financing, Financing to Deposit Ratio (FDR), Good Corporate Governance (GCG) on Non-Performing Financing (NPF) with inflation as a moderating variable. This research population is Islamic commercial banks for the period 2012-2018, which are registered with the Financial Services Authority. Research samples are obtained through a purposive sampling technique. According to the purposive sampling technique, some 11 Islamic Commercial Banks obtained 77 units of analysis. This research’s analytical method is multiple regression analysis and the absolute difference value. This research proves that GCG has a negative and significant effect on NPF, while Total Financing and FDR have no significant effect on NPF. Meanwhile, inflation did not moderate total financing, FDR, and NPF. Referring to the research results that have been described, the conclusion that the writer can compile is that the quality of GCG in a company is getting better, proven to reduce the level of NPF. Thus, Islamic Commercial Banks are expected to optimize the role of GCG to reduce the NPF level. Keywords: Non-Performing Financing; Islamic Commercial Banks; Financing; Inflation

Collaboration network of the authors

40 authors · 57 co-authorship links · showing the 40 most connected

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  • Universitas Teknologi Digital Indonesia
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Kuat Waluyo JatiAffiliation unknown2
Nina OktarinaAffiliation unknown1
Heni Agus PurwantiAffiliation unknown1
Bowo SumantoAffiliation unknown1
Kiswanto KiswantoAffiliation unknown1
Wahyu PratiwiAffiliation unknown1
Fitantri Ambar RiniAffiliation unknown1
Pujianto PujiantoUniversitas Teknologi Digital Indonesia1
Awalya Ma’rifatul JannahAffiliation unknown1
Sofrotul NikhmahAffiliation unknown1
Suci AstutiAffiliation unknown1
Taufan PrihadiniAffiliation unknown1
Achmad FurqonAffiliation unknown1
Achmad RifaiAffiliation unknown1
Achmad Riqi DzulkurnainAffiliation unknown1
Desi LarasatiAffiliation unknown1
Prasti PraditasariAffiliation unknown1
Lilis SaputriAffiliation unknown1
Yogi ArumsariAffiliation unknown1
Ishlah AvianAffiliation unknown1
Laeli MafudahAffiliation unknown1
Nurul ArifahAffiliation unknown1
Ayuni Riska PutriAffiliation unknown1
Dwi IstikhomahAffiliation unknown1
Winda PuspitasariAffiliation unknown1
Yusi ArdiniAffiliation unknown1
Muhammad Ihlashul'amalAffiliation unknown1
Annis Nurfitriana NihayahAffiliation unknown1
Ayuntavia AyuntaviaAffiliation unknown1
Rima MurtiningsihAffiliation unknown1
Anisa Sofi ZakiyaAffiliation unknown1
Enggarningtyas Retno PinastiAffiliation unknown1
Hazizul HazizulAffiliation unknown1
Usman RadianaAffiliation unknown1
Venny KarolinaAffiliation unknown1
Marinu WaruwuAffiliation unknown1
Hasan MukhibadAffiliation unknown1
Prabowo Yudo JayantoAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, first harvested 5 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">The Determinants of Non-Performing Financing (NPF) in Islamic Commercial Banks in Indonesia</dc:title>
	<dc:creator>Estiawan, Andika Bayu</dc:creator>
	<dc:creator>Asrori, Asrori</dc:creator>
	<dc:description xml:lang="en-US">This research aims to analyze the effect of total financing, Financing to Deposit Ratio (FDR), Good Corporate Governance (GCG) on Non-Performing Financing (NPF) with inflation as a moderating variable. This research population is Islamic commercial banks for the period 2012-2018, which are registered with the Financial Services Authority. Research samples are obtained through a purposive sampling technique. According to the purposive sampling technique, some 11 Islamic Commercial Banks obtained 77 units of analysis. This research’s analytical method is multiple regression analysis and the absolute difference value. This research proves that GCG has a negative and significant effect on NPF, while Total Financing and FDR have no significant effect on NPF. Meanwhile, inflation did not moderate total financing, FDR, and NPF. Referring to the research results that have been described, the conclusion that the writer can compile is that the quality of GCG in a company is getting better, proven to reduce the level of NPF. Thus, Islamic Commercial Banks are expected to optimize the role of GCG to reduce the NPF level.
Keywords:&amp;nbsp;Non-Performing Financing; Islamic Commercial Banks; Financing; Inflation</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2022-02-28</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/53768</dc:identifier>
	<dc:identifier>10.15294/aaj.v10i3.53768</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 10 No 3 (2021): November; 213-219</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/53768/21235</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2021 Accounting Analysis Journal</dc:rights>
</oai_dc:dc>