ojs2 has produced an error Message: WARNING: Invalid argument supplied for foreach() In file: /home/jab1/public_html/lib/pkp/classes/core/Core.inc.php At line: 149 Stacktrace: File: /home/jab1/public_html/lib/pkp/classes/core/Core.inc.php line 149 Function: PKPApplication->errorHandler(2, "Invalid argument supplied for foreach()", "/home/jab1/public_html/lib/pkp/classes/core/Core.inc.php", 149, Array(6)) File: /home/jab1/public_html/lib/pkp/classes/core/PKPRequest.inc.php line 463 Function: Core->isUserAgentBot("Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com)") File: /home/jab1/public_html/plugins/generic/usageEvent/UsageEventPlugin.inc.php line 353 Function: PKPRequest->isBot() File: /home/jab1/public_html/plugins/generic/usageEvent/UsageEventPlugin.inc.php line 106 Function: UsageEventPlugin->_buildUsageEvent("TemplateManager::display", Array(5)) File: (unknown) line (unknown) Function: UsageEventPlugin->getUsageEvent("TemplateManager::display", Array(5)) File: /home/jab1/public_html/lib/pkp/classes/plugins/HookRegistry.inc.php line 89 Function: call_user_func(Array(2), "TemplateManager::display", Array(5)) File: /home/jab1/public_html/lib/pkp/classes/template/PKPTemplateManager.inc.php line 332 Function: HookRegistry->call("TemplateManager::display", Array(5)) File: /home/jab1/public_html/pages/article/ArticleHandler.inc.php line 224 Function: PKPTemplateManager->display("article/article.tpl") File: (unknown) line (unknown) Function: ArticleHandler->view(Array(1), Object(Request)) File: /home/jab1/public_html/lib/pkp/classes/core/PKPRouter.inc.php line 362 Function: call_user_func(Array(2), Array(1), Object(Request)) File: /home/jab1/public_html/lib/pkp/classes/core/PKPPageRouter.inc.php line 220 Function: PKPRouter->_authorizeInitializeAndCallRequest(Array(2), Object(Request), Array(1), False) File: /home/jab1/public_html/lib/pkp/classes/core/Dispatcher.inc.php line 134 Function: PKPPageRouter->route(Object(Request)) File: /home/jab1/public_html/lib/pkp/classes/core/PKPApplication.inc.php line 178 Function: Dispatcher->dispatch(Object(Request)) File: /home/jab1/public_html/index.php line 64 Function: PKPApplication->execute() Server info: OS: Linux PHP Version: 5.6.40-38+ubuntu18.04.1+deb.sury.org+1 Apache Version: N/A DB Driver: mysql DB server version: 5.7.33-0ubuntu0.16.04.1-log
Risiko Pembiayaan Pada Perbankan Syariah | Susilowati | Jurnal Akuntansi dan Bisnis

Risiko Pembiayaan Pada Perbankan Syariah

Kartiningsih Susilowati, Falikhatun Falikhatun

##article.abstract##


This study aims to examine the impact of financing growth, bank capital, and funding liquidity on financing risk. We also set bank size and GDP growth as control variables. The dummy variable is used as an influence on financing risk before and during the Covid-19 pandemic. Our data were analyzed using panel data regression analysis. Quantitative research in the form of Islamic banking financial reports in Southeast Asian and Middle Eastern countries for 2012-2021 was selected as our sample with a total of 260 observations. We found that, two of the three variables were significant. Financing Growth has a significant negative effect on Financing Risk, Bank Capital has no effect on Financing Risk, and Funding Liquidity has a significant negative effect on Financing Risk.

Penelitian ini bertujuan untuk menguji dampak pertumbuhan pembiayaan, permodalan bank, dan likuiditas pendanaan terhadap risiko pembiayaan. Kami juga menetapkan ukuran bank dan pertumbuhan PDB sebagai variabel kontrol. Variabel dummy digunakan sebagai pengaruh risiko pembiayaan sebelum dan saat pandemi covid-19. Data kami dianalisis menggunakan analisis regresi data panel. Penelitian kuantitatif berupa laporan keuangan perbankan syariah di negara Asia Tenggara dan Timur Tengah tahun 2012-2021 dipilih sebagai sampel kami dengan total 260 observasi. Kami menemukan bahwa, dua dari tiga variabel signifikan. Pertumbuhan pembiayaan berpengaruh negatif signifikan terhadap risiko pembiayaan, modal bank tidak berpengaruh terhadap risiko pembiayaan, dan likuiditas pendanaan berpengaruh negatif signifikan terhadap risiko pembiayaan.

##article.subject##


Pertumbuhan Pembiayaan;Modal Bank;Likuiditas Pendanaan;Risiko Pembiayaan

Full Text:

PDF

References


Abbas, F., & Ali, S. (2021). Economics of loan growth, credit risk and bank capital in Islamic banks. Kybernetes, August. https://doi.org/10.1108/K-03-2021-0232

Abedifar, P., Molyneux, P., & Tarazi, A. (2013). Risk in Islamic Banking. Review of Finance, 2035–2096. https://doi.org/10.1093/rof/rfs041

Alkhawaja, M. M. I., & Gormus, S. (2019). Credit Risk Management: A Comparative Study between Islamic and Conventional Banks in Turkey. International Journal of Islamic Economics and Finance Studies, 45–64. https://doi.org/10.25272/ijisef.634607

Almunawwaroh, M., & Marliana, R. (2018). Pengaruh CAR, NPF, dan FDR Terhadap Profitabilitas Bank Syariah di Indonesia. Amwaluna: Jurnal Ekonomi Dan Keuangan Syariah, 2(1), 1–18. https://doi.org/10.29313/amwaluna.v2i1.3156 1

Amador, J. S., Murcia, A., & Gonzalez, J. E. G. (2013). Loan growth and bank risk : New evidence Loans Growth and Banks ’ Risk : Por : Juan Sebastián Amador. Financial Markets and Portofolio Management, February 2015. https://doi.org/10.1007/s11408-013-0217-6

Anto, M. H., Fakhrunnas, F., & Tumewang, Y. K. (2022). Islamic banks credit risk performance for home financing: Before and during Covid-19 pandemic. Economic Journal of Emerging Markets, 14(1), 113–125. https://doi.org/10.20885/ejem.vol14.iss1.art9

Ayu, D. P., & Saiful. (2019). Risks Management and Bank Performance : The Empirical Evidences from Indonesian Conventional and Islamic Banks. International Journal of Economics and Financial Issues, 9(4), 90–94. https://doi.org/10.32479/ijefi.8078

Berger, A. N., & Deyoung, R. (1997). Problem loans and cost efficiency in commercial banks. Journal of Banking & Finance, 21, 849–870. https://doi.org/10.1016/S0378-4266(97)00003-4

Bhowmik, P. K., & Sarker, N. (2021). Loan growth and bank risk: empirical evidence from SAARC countries. Heliyon, 7(5), e07036. https://doi.org/10.1016/j.heliyon.2021.e07036

Bitar, M., Pukthuanthong, K., & Walker, T. (2017). The effect of capital ratios on the risk, efficiency and profitability of banks: Evidence from OECD countries. Journal of International Financial Markets, Institutions & Money. https://doi.org/10.1016/j.intfin.2017.12.002

Cheng, I.-H., Hong, H., & Scheinkman, J. A. (2015). Yesterday ’ s Heroes: Compensation and Risk at Financial Firms: Vol. LXX (Issue 2). https://doi.org/10.1111/jofi.12225

Clair, R. T. (1992). Loan Growth and Loan Quality: Some Preliminary Evidence from Texas Banks. Economic and Financial Policy Review, 9–22.

Dahir, A. M., Mahat, F., Razak, N. H. A., & Bany-Ariffin, A. N. (2019). Capital, funding liquidity, and bank lending in emerging economies: An application of the LSDVC approach. Borsa Istanbul Review, 19(2), 139–148. https://doi.org/10.1016/j.bir.2018.08.002

Diamond, D. W., & Rajan, R. G. (2000). A Theory of Bank Capital. The Journal of Finance, December.

Drehmann, M., & Nikolaou, K. (2013). Funding liquidity risk : Definition and measurement. Journal of Banking and Finance, 37(7), 2173–2182. https://doi.org/10.1016/j.jbankfin.2012.01.002

Ekinci, R., & Poyraz, G. (2019). The Effect of Credit Risk on Financial Performance of Deposit Banks In Turkey. Procedia Computer Science, 158, 979–987. https://doi.org/10.1016/j.procs.2019.09.139

Festic, M., Kavkler, A., & Repina, S. (2011). The macroeconomic sources of systemic risk in the banking sectors of five new EU member states. Journal of Banking and Finance, 35, 310–322. https://doi.org/10.1016/j.jbankfin.2010.08.007

Foos, D., Norden, L., & Weber, M. (2010). Loan growth and riskiness of banks. Journal of Banking and Finance, 34(12), 2929–2940. https://doi.org/10.1016/j.jbankfin.2010.06.007

Gadzo, S. G., Kportorgbi, H. K., & Gatsi, J. G. (2019). Credit risk and operational risk on financial performance of universal banks in Ghana: A partial least squared structural equation model (PLS SEM) approach. Cogent Economics & Finance, 7(1), 1–16. https://doi.org/10.1080/23322039.2019.1589406

Harahap, R. M. (2016). Risiko Moral Hazard Pada Perbankan Syariah di Indonesia. Al-Maslahah (Jurnal Ilmu Syariah), 12(1), 1–20. https://doi.org/doi.org/10.24260/almaslahah.v12i1.347

Hassan, M. K., Khan, A., & Paltrinieri, A. (2019). Liquidity risk, credit risk and stability in Islamic and conventional banks. Research in International Business and Finance, 48, 17–31. https://doi.org/10.1016/j.ribaf.2018.10.006

Hess, K., Grimes, A., & Holmes, M. (2008). Credit Losses in Australasian Banking. Economic Record. https://doi.org/10.2139/ssrn.1245582

Jeitschko, T. D., & Jeung, S. D. (2005). Incentives for risk-taking in banking - A unified approach. Journal of Banking and Finance, 29, 759–777. https://doi.org/10.1016/j.jbankfin.2004.05.028

Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs and Ownerhip Structure. Journal of Financial Economics, 3, 305–360. https://doi.org/10.1016/0304-405X(76)90026-X

Kabir, M. N., Worthington, A., & Gupta, R. (2015). Comparative credit risk in Islamic and conventional bank. Pacific-Basin Finance Journal, 0–34. https://doi.org/10.1016/j.pacfin.2015.06.001

Kafidipe, A., Uwalomwa, U., Dahunsi, O., & Okeme, F. O. (2021). Corporate governance, risk management and financial performance of listed deposit money bank in Nigeria. Cogent Business & Management, 8(1). https://doi.org/10.1080/23311975.2021.1888679

Khan, M. S., Scheule, H., & Wu, E. (2017). Funding liquidity and bank risk taking. Journal of Banking and Finance, 82, 203–216. https://doi.org/10.1016/j.jbankfin.2016.09.005

Kholis, N., & Kurniawati, L. (2018). Pengaruh Pembiayaan Bagi Hasil, Non Performing Financing (NPF) dan Biaya Operasional Pendapatan Operasional (BOPO) terhadap Return On Assets (ROA) pada Bank Umum Syariah. Jurnal Ekonomi & Keuangan Islam, 4(2), 75–80. https://doi.org/10.20885/JEKI.vol4.iss2.art3

Kraft, E., & Jankov, L. (2005). Does speed kill? Lending booms and their consequences in Croatia. Journal of Banking & Finance, 29, 105–121. https://doi.org/10.1016/j.jbankfin.2004.06.025

Kuswahariani, W., Siregar, H., & Syarifuddin, F. (2020). Analisis Non Performing Financing (Npf) Secara Umum dan Segmen Mikro Pada Tiga Bank Syariah Nasional Di Indonesia. Jurnal Aplikasi Manajemen Dan Bisnis, 6(1), 26–36. https://doi.org/10.17358/jabm.6.1.26

Lassoued, N., Sassi, H., Ben, M., & Attia, R. (2015). The Impact Of State And Foreign Ownership On Banking Risk: Evidence From The Mena Countries. Research in International Business and Finance. https://doi.org/10.1016/j.ribaf.2015.09.014

Louhichi, A., & Boujelbene, Y. (2016). Credit risk, managerial behaviour and macroeconomic equilibrium within dual banking systems: Interest-free vs. Interest-based banking industries. Research in International Business and Finance. https://doi.org/10.1016/j.ribaf.2016.03.014

Merdad, H. J., Hassan, M. K., & Iii, W. J. H. (2015). The Islamic risk factor in expected stock returns: an empirical study in Saudi Arabia. Pacific-Basin Finance Journal. https://doi.org/10.1016/j.pacfin.2015.04.001

Mongi, L. (2018). Comparative study on Credit Risk in Islamic Banking Institutions: The Case of Malaysia. Quarterly Review of Economics and Finance. https://doi.org/10.1016/j.qref.2018.05.009

Naili, M., & Lahrichi, Y. (2020). The determinants of banks’ credit risk: Review of the literature and future research agenda. International Journal of Finance & Economics, June, 1–27. https://doi.org/10.1002/ijfe.2156

Nguyen, T. N., Vu, N. H., & Le, H. T. (2017). Impacts of Monetary Policy on Commercial Banks ’ Profits : The Case of Vietnam. Asian Social Science, 13(8), 32–40. https://doi.org/10.5539/ass.v13n8p32

Nguyen, Y., & Nguyen, L. (2022). Funding liquidity, bank capital, and lending growth in a developing country. Cogent Economics and Finance, 10(1). https://doi.org/10.1080/23322039.2022.2122958

Nisak, B., & Ibrahim, A. (2014). Analisis Manajemen Risiko Pembiayaan Musyarakah Pada Baitul Qiradh Bina Insan Mandiri Banda Aceh. Share: Jurnal Ekonomi Dan Keuangan Islam, 3(1), 41–55. https://doi.org/DOI: http://dx.doi.org/10.22373/share.v3i1.1054

Nurmawati, B. A., Rahman, A. F., & Baridwan, Z. (2020). The Moderating Role of Intellectual Capital On The Relationship Between Non Profit Sharing Financing, Profit Sharing Financing and Credit Risk to Financial Performance Of Islamic Bank. Jurnal Reviu Akuntansi Dan Keuangan, 10(1), 38–52. https://doi.org/10.22219/jrak.v10i1.10628

Nwude, E. C., & Okeke, C. (2018). Impact of Credit Risk Management on the Performance of Selected Nigerian Banks. International Journal of Economics and Financial Issues, 8(2), 287–297.

Otoritas Jasa Keuangan. (2020). Resilience for Quality Economic Recovery.

Ruziqa, A. (2013). The impact of credit and liquidity risk on bank financial performance: the case of Indonesian Conventional Bank with total asset above 10 trillion Rupiah. International Journal of Economic Policy in Emerging Economies, 6(2), 15–16. https://doi.org/10.1504/IJEPEE.2013.055791

Saleh, I., & Afifa, M. A. (2020). The effect of credit risk, liquidity risk and bank capital on bank profitability: Evidence from an emerging market. Cogent Economics & Finance, September. https://doi.org/10.1080/23322039.2020.1814509

Setiawati, E., Rois, D. I. N., & ’Aini, I. N. (2017). Pengaruh Kecukupan Modal, Risiko Pembiayaan, Efisiensi Operasional dan Likuiditas Terhadap Profitabilitas. Riset Akuntansi Dan Keuangan Indonesia, 2(2), 109–120. https://doi.org/10.23917/reaksi.v2i2.4886

Shim, J. (2013). Bank capital buffer and portfolio risk : The influence of business cycle and revenue diversification. Journal of Banking and Finance, 37(3), 761–772. https://doi.org/10.1016/j.jbankfin.2012.10.002

Sinkey, J. F., & Greenawalt, M. B. (1991). Loan-Loss Experience and Risk-Taking Behavior at Large Commercial Banks. Journal of Financial Services Research, 59, 43–59.

Siswanti, I. (2016). Implementasi Good Corporate Governance Pada Kinerja Bank Syariah. Jurnal Akuntansi Multiparadigma, 7(2), 307–321. https://doi.org/10.18202/jamal.2016.08.7023

Sobarsyah, M., Soedarmono, W., Salasi, W., Yudhi, A., Trinugroho, I., Warokka, A., & Eko, S. (2020). Loan growth, capitalization, and credit risk in Islamic banking. International Economics, 163(February), 155–162. https://doi.org/10.1016/j.inteco.2020.02.001

Soedarmono, W., & Sitorus, D. (2017). Abnormal loan growth, credit information sharing and sytemic risk in Asian banks. Research in International Business and Finance. https://doi.org/10.1016/j.ribaf.2017.07.058

Srairi, S. (2013). Ownership structure and risk-taking behaviour in conventional and Islamic banks : Evidence for MENA countries. Borsa Istanbul Review. https://doi.org/10.1016/j.bir.2013.10.010

Tran, D. V. (2020). Funding liquidity and bank lending. Cogent Economics & Finance, 8(1). https://doi.org/10.1080/23322039.2020.1734324

Umam, K. (2013). Manajemen Perbankan Syariah. Pustaka Setia.

Utami, M. S. M., & Muslikhati. (2019). Pengaruh Dana Pihak Ketiga (DPK), Capital Adequacy Ratio (CAR), Non Performing Financing (NPF) terhadap Likuiditas Bank Umum Syariah. Falah: Jurnal Ekonomi Syariah, 4(1), 33–43. https://doi.org/DOI: https://doi.org/10.22219/jes.v4i1.8495

Wagner, W. (2007). The liquidity of bank assets and banking stability. Journal of Banking & Finance, 31, 121–139. https://doi.org/10.1016/j.jbankfin.2005.07.019

Wasiaturrahma, Ajija, S. R., Sukmana, R., Sari, T. N., & Hudaifah, A. (2020). Breadth and depth outreach of Islamic cooperatives: do size, non-performing finance, and grant matter? Heliyon, 6(January), e04472. https://doi.org/10.1016/j.heliyon.2020.e04472

Wu, S. W., Nguyen, M. T., & Nguyen, P. H. (2022). Does loan growth impact on bank risk? Heliyon, 8(8), e10319. https://doi.org/10.1016/j.heliyon.2022.e10319

Zulfikar, Z., Mujiyati, Bawono, A. D. B., & Wahyuni, S. (2019). Dampak Kebijakan Loan Loss Provision Pembiayaan Mudharaba pada Kinerja Keuangan Bank Umum Syariah di Indonesia. Riset Akuntansi Dan Keuangan, 4(1), 43–52. https://doi.org/10.23917/reaksi.v4i1.7031




DOI: http://dx.doi.org/10.20961/jab.v23i1.940

Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia


Creative Commons License
JAB on http://jab.fe.uns.ac.id/index.php/jab is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

Visitor Statistic