@phdthesis{digilib76582,
           month = {April},
           title = {PENGARUH NPF, FDR, CKPN, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN UNIT USAHA SYARIAH DI INDONESIA PERIODE 2016-2024},
          school = {UIN SUNAN KALIJAGA YOGYAKARTA},
          author = {NIM.: 22108020066 Tiara Fadilah},
            year = {2026},
            note = {Hasan Al Banna, S.EI., M.E.},
        keywords = {NPF, FDR, CKPN, Ukuran Perusahaan, Kinerja Keuangan, Unit Usaha Syariah},
             url = {https://digilib.uin-suka.ac.id/id/eprint/76582/},
        abstract = {This study aims to analyze the influence of NPF, FDR, CKPN, and company size on the financial performance of Sharia Business Units in Indonesia during the period 2016-2024. Financial performance in this study is measured by Return on Assets (ROA). The method used is a quantitative approach with multiple linear regression analysis of panel data using Stat 17 software. The results show that FDR has a positive and significant effect on ROA, while NPF and CKPN have a negative and significant effect on ROA. Meanwhile, company size does not significantly affect ROA. These findings indicate that financing distribution, non-performing financing, and provisioning policies are important factors determining the financial performance of Sharia Business Units.}
}