eprintid: 60335 rev_number: 10 eprint_status: archive userid: 12460 dir: disk0/00/06/03/35 datestamp: 2023-09-15 02:15:27 lastmod: 2023-09-15 02:15:27 status_changed: 2023-09-15 02:15:27 type: thesis metadata_visibility: show contact_email: muh.khabib@uin-suka.ac.id creators_name: Mustika Sari, NIM.: 16840013 title: 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) ispublished: pub subjects: eko_akun divisions: ak_syar full_text_status: restricted keywords: Teori Keagenan (Agency), Stakeholder, Cadangan Kerugian Penurunan Nilai (CKPN), Non Performing Financing (Pembiayaan Bermasalah) note: Pembimbing: Rosyid Nur Anggara Putra, S.Pd., M.Si abstract: 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. date: 2023-08-09 date_type: published pages: 104 institution: UIN SUNAN KALIJAGA YOGYAKARTA department: FAKULTAS EKONOMI DAN BISNIS ISLAM thesis_type: skripsi thesis_name: other citation: Mustika Sari, NIM.: 16840013 (2023) 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). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA. document_url: https://digilib.uin-suka.ac.id/id/eprint/60335/1/16840013_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf document_url: https://digilib.uin-suka.ac.id/id/eprint/60335/2/16840013_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf