%0 Thesis
%9 Skripsi
%A Nisa Aulia Rohmah, NIM.: 21108030004
%B FAKULTAS EKONOMI DAN BISNIS ISLAM
%D 2025
%F digilib:71553
%I UIN SUNAN KALIJAGA YOGYAKARTA
%K Kinerja Keuangan, Risiko Pembiayaan, Firm Size, MRA
%P 151
%T PENGARUH KINERJA KEUANGAN TERHADAP RISIKO PEMBIAYAAN DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI PADA BANK UMUM SYARIAH (BUS) DI INDONSIA TAHUN 2019-2023
%U https://digilib.uin-suka.ac.id/id/eprint/71553/
%X This study aims to analyze the influence of financial performance, encompassing Financing to Deposit Rasio (FDR), Return on Assets (ROA), Capital Adequacy Ratio (CAR), and Operating Expenses to Operating Income (BOPO), on financing risk, as measured by Non-Performing Financing (NPF). Firm size is investigated as a moderating variable. The research focuses on Islamic Commercial Banks (BUS) registered with the Financial Services Authority (OJK) from 2019 to 2023. Employing a quantitative approach, data were collected from annual banking reports and analyzed using panel data regression with the Moderated Regression Analysis (MRA) method to test the relationships among variables. The findings indicate that Financing to Deposit Ratio (FDR) has a significant negative effect on financing risk, while ROA significantly and positively affects financing risk. Conversely, CAR shows no significant effect on financing risk, and BOPO exerts a significant positive effect on financing risk. Furthermore, firm size is found to strengthen the influence of FDR on financing risk, and to weaken the influence of both ROA and BOPO on financing risk. However, firm size does not moderate the effect of CAR on financing risk.
%Z Sunarsih, S.E., M.Si.