Analysis of Non Performing Financing (NPF) and Operational Efficiency Ratio (BOPO) on Return on Asset (ROA)

Abstract

Bank Syariah functions as a financial intermediary institution, carrying out its operational activities by collecting funds from the public and then channeling them back in the form of financing and conducting service activities. This study aims to determine the development of Non Performing Financing (NPF), Operational Effeciency Ratio (BOPO) and Return On Assets (ROA) at BNI Syariah 2013-2017. The method used is descriptive verification method. The data used are secondary data from 2013-2017 financial statements for the quarterly with data collection techniques in a study to the library. The design of hypothesis testing uses classical assumption test, simple linear regression analysis, correlation coefficient analysis, coefficient of determination analysis, and hypothesis testing using t test. From the test results it can be concluded that both NPF partially influences ROA but not significantly. As for the BOPO also partially influences but not significantly on ROA. Simultaneously it can be seen that the calculated f value of 2.727 with a significant level of 0.094. Where the significance level is greater than 0.05, while the calculated f value of 2.727 is greater than 3.59, it can be concluded that there is a significant but not significant relationship between the NPF (X1) and BOPO (X2) variables simultaneously against (ROA) (Y). Keywords: Non Performing Financing, Operational Efficiency Ratio, Return on Assets.