Faktor-Faktor Yang Mempengaruhi Risiko Pembiayaan Mudharabah Pada Bprs Di Indonesia

The term of “credit” is no longger used in sharia banking but has been replaced by a “financing” term, because it has a different principle. This study aims to determine factors that influence Non Performing Financing (NPF) on Sharia Rural Bank (BPRS). The independent variables used in this study are Capital Adequity Ratio (CAR), Financing To Deposit Ratio (FDR), and The Ratio Of Operational Expenses To Operational Revenue (BOPO). The population was 167 banks registered in Otoritas Jasa Keuangan. With purposive sampling methode, the final sample in this research is 15 sharia rural banks. This research used Multiple Linear Regression to analysze the data. The results showed that Capital Adequity Ratio (CAR) negativily significant effect Non performing financing (NPF), and BOPO positivily significant effect Non performing financing (NPF), while Financing To Deposit Ratio (FDR) has no significant effect on Non performing financing (NPF). based on the results it was found that the coefficient of determination (R2) is 0.655. It means the Capital Adequity Rati (CAR), Financing To Deposit Ratio (FDR), and BOPO could explain 65,5% of the dependent variable namely Non Performing Financing (NPF), while the remaining 34.5% explained by other variables or other factors that were not included in the regression model or equation in this research