PENGARUH ALOKASI PEMBIAYAAN BERDASARKAN JENIS AKAD MUDHARABAH, JENIS PENGGUNAAN MODAL KERJA DAN GOLONGAN DEBITUR NON UMKM TERHADAP NON PERFORMING FINANCING PERBANKAN SYARIAH DI INDONESIA TAHUN 2013-2015

Penelitian ini bertujuan untuk menganalisis pengaruh alokasi pembiayaan berdasarkan jenis akad mudharabah, jenis penggunaan modal kerja dan golongan debitur Non UMKM terhadap non performing financing perbankan syariah di Indonesia tahun 2013-2015. Metode penelitian yang digunakan yakni data time series dari bulan Januari 2013 - Desember 2015 dengan pendekatan expose facto. Data diperoleh dari Bank Indonesia dan Otoritas Jasa Keuangan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Dengan menggunakan model analisis regresi berganda, output menunjukkan bahwa alokasi pembiayaan berdasarkan jenis akad mudharabah berpengaruh negatif signifikan terhadap Non Performing Financing sedangkan jenis akad murabahah berpengaruh positif signifikan terhadap Non Performing Financing. Alokasi pembiayaan berdasarkan jenis penggunaan untuk modal kerja berpengaruh positif signifikan terhadap Non Performing Financing sedangkan alokasi pembiayaan berdasarkan jenis penggunaan untuk investasi berpengaruh negatif signifikan terhadap Non Performing Financing. Alokasi pembiayaan berdasarkan golongan debitur non-UMKM berpengaruh positif signifikan terhadap Non Performing Financing sedangkan alokasi pembiayaan berdasarkan golongan debitur UMKM berpengaruh negatif signifikan terhadap Non Performing Financing. Dari hasil Uji F menunjukkan nilai signifikansi = 0.000000 < 0.05 maka dapat dikatakan secara simultan alokasi pembiayaan berdasarkan jenis akad, jenis penggunaan dan golongan debitur berpengaruh signifikan pada α = 5% terhadap Non Performing Financing perbankan syariah di Indonesia. Nilai koefisien determinasi (R) yaitu 0.931389 atau 93,13% . This study aims to analyze The Effects of Financing Allocation Based on Kind of Akad Mudharabah, Kind of Working Capital Application, and Classification of Non SME’s Debtor Towards Non Performing Financing Islamic Bank in Indonesia Year 2013-2015. The research method used is time series data from January 2013 - December 2015 with expose facto approach. Data were obtained from Bank Indonesia and Otoritas Jasa Keuangan. Data analysis technique used in this research is multiple linear regression analysis. By using multiple regression analysis model, the output shows that the financing allocation based on akad mudharabah has a negative significant effect to Non Performing Financing while akad murabahah has positive significant effect to Non Performing Financing. Financing allocation based on kind application for working capital has a significant positive effect on Non Performing Financing while financing allocation based on kind application for investment has a negative significant effect on Non Performing Financing. Financing allocation based on non-SME debtor group has a positive significant effect on Non Performing Financing while the allocation of financing based on class of SME's debtors has a negative significant effect on Non Performing Financing. From the result of F test shows the significance value = 0.000000 < 0.05 it can be said financing allocation based on kind of akad, kind of application, and classification of debtor towards non performing financing islamic bank in indonesia simultaneously have a significant effect on α = 5% to Non Performing Financing of sharia banking in Indonesia. The coefficient of determination (R) is 0.931389 or 93.13%