Peran BOPO Sebagai Mediator Pengaruh NPF, Inflasi, dan Suku Bunga Terhadap Profitabilitas Bank Umum Syariah di Indonesia

Authors

  • Saskia Salsa Eka Ahzahra Universitas Sultan Ageng Tirtayasa
  • Moh. Mukhsin Universitas Sultan Ageng Tirtayasa
  • Ahmad Fatoni Universitas Sultan Ageng Tirtayasa

DOI:

https://doi.org/10.30651/jms.v10i4.27684

Abstract

Industri perbankan syariah di Indonesia mengalami pertumbuhan signifikan dalam beberapa tahun terakhir, terutama dari sisi aset dan perluasan jaringan. Namun demikian, Bank Umum Syariah (BUS) masih menghadapi tantangan serius dalam menjaga efisiensi operasional dan kualitas pembiayaan di tengah ketidakpastian ekonomi makro. Penelitian ini bertujuan untuk menganalisis pengaruh Non Performing Financing (NPF), inflasi, dan BI-Rate terhadap Return On Assets (ROA), dengan Biaya Operasional terhadap Pendapatan Operasional (BOPO) sebagai variabel mediasi. Penelitian menggunakan pendekatan kuantitatif dengan metode regresi data panel dan uji mediasi Sobel. Data diambil dari laporan keuangan tahunan BUS yang terdaftar di Otoritas Jasa Keuangan (OJK) selama periode 2019–2024. Hasil penelitian menunjukkan bahwa NPF tidak berpengaruh signifikan terhadap BOPO, namun berpengaruh negatif signifikan terhadap ROA, dan dimediasi secara signifikan oleh BOPO. Inflasi tidak berpengaruh signifikan terhadap BOPO maupun ROA, serta tidak dimediasi oleh BOPO. BI-Rate berpengaruh negatif signifikan terhadap BOPO dan ROA, dengan pengaruh tidak langsung yang juga signifikan melalui BOPO. Selain itu, BOPO berpengaruh negatif signifikan terhadap ROA. Temuan ini menegaskan bahwa efisiensi operasional merupakan faktor krusial dalam menentukan profitabilitas bank syariah, melampaui pengaruh kondisi makroekonomi atau risiko pembiayaan.

 

 

Kata kunci: NPF, Inflasi, BI-Rate, BOPO, ROA, Efisiensi Operasional, Bank Umum Syariah.

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Published

2025-08-09

How to Cite

Saskia Salsa Eka Ahzahra, Moh. Mukhsin, & Ahmad Fatoni. (2025). Peran BOPO Sebagai Mediator Pengaruh NPF, Inflasi, dan Suku Bunga Terhadap Profitabilitas Bank Umum Syariah di Indonesia. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 10(4). https://doi.org/10.30651/jms.v10i4.27684

Issue

Vol. 10 No. 4 (2025)

Section

Artikel

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