%0 Thesis
%9 Skripsi
%A Mustika Sari, NIM.: 16840013
%B FAKULTAS EKONOMI DAN BISNIS ISLAM
%D 2023
%F digilib:60335
%I UIN SUNAN KALIJAGA YOGYAKARTA
%K Teori Keagenan (Agency), Stakeholder, Cadangan Kerugian Penurunan Nilai (CKPN), Non Performing Financing (Pembiayaan Bermasalah)
%P 104
%T PENGARUH NON-PERFORMINGFINANCING, FINANCING TO DEPOSIT RATIO, GOOD CORPORATE GOVERNANCE, DAN RETURN ON ASSETTERHADAP CADANGAN KERUGIAN PENURUNAN NILAI (STUDI PADA BANK UMUM SYARIAH DI INDONESIA TAHUN 2015-2022)
%U https://digilib.uin-suka.ac.id/id/eprint/60335/
%X Allowance for Impairment Losses is an allocation of funds formed when the  carrying value of a financial asset declines below its initial carrying value. The  purpose of this study is to understand how Non Performing Financing, Financing  to Deposit Ratio, Good Corporate Governance, and Return on Asset affect the  Allowance for Impairment Losses at Islamic commercial banks in 2015 2022. The  independent variables in this study are NPF, FDR, GCG and ROA, and the  dependent variable is CKPN. The samples in this study were 108 in 15 Islamic  commercial banks in Indonesia registered with the Financial Services Authority  (OJK) in 2015 2022. In this study, secondary data were collected usi ng panel  data regression analysis techniques. The results of the study indicate that together  (simultaneously), NPF (Non Performing Financing), FDR (Financing to Deposit  Ratio), GCG (Good Corporate Governance), and ROA (Return on Asset) affect  CKPN (Reserv e for Impairment Losses). As well as partially (individually) shows  the results that NPF has no influence on CKPN, FDR has a positive and  significant influence on CKPN, GCG has a negative and significant influence,  ROA has a positive and significant influe nce on CKPN.
%Z Pembimbing: Rosyid Nur Anggara Putra, S.Pd., M.Si