Published: 2025-07-10

Menakar Pengaruh Third Party Funds (TPF) dan Non-Performing Finance (NPF) terhadap ROE

DOI: 10.35870/emt.v9i3.4087

Helmina BR. Ginting, Rudi Ginting, Ngurah Pandji Mertha Agung Durya, Dian Ariani, Budi Prijanto
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Abstract

This study was conducted to determine the effect of Third Party Funds (TPF), Non Performing Finance (NPF) on ROE. This study is quantitative and uses secondary data by analyzing 9 Islamic Commercial Banks registered with the Financial Services Authority (OJK) in 2021 - 2023. The data was processed using IBM SPSS 26 software by conducting multiple regression tests. The results of the analysis show that partially, TPF has a significant effect on ROE, while NPF does not affect the ROE of Islamic banking. Simultaneously, all independent variables affect ROE. The R-squared value is 0.782540. This shows that the magnitude of the influence or contribution of the independent variables TPF (X1), NPF (X2) to ROE (Y) is 78.25%, while the remaining 21.75% is influenced by other variables outside this study.

Keywords

TPF ; NPF ; ROE ; Banking

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Ginting, H. B., Ginting, R., Durya, N. P. M. A., Ariani, D., & Prijanto, B. (2025). Menakar Pengaruh Third Party Funds (TPF) dan Non-Performing Finance (NPF) terhadap ROE. Jurnal EMT KITA, 9(3), 784-794. https://doi.org/10.35870/emt.v9i3.4087
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This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 9 No. 3 (2025)

  • Section: Articles

  • Published: %750 %e, %2025

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Author Biographies
Helmina BR. Ginting
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Program Studi Manajemen, Universitas Tama Jagakarsa, Kota Jakarta Selatan, Daerah Khusus Ibukota Jakarta, Indonesia.

Rudi Ginting
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Program Studi Akuntansi, Universitas Tama Jagakarsa, Kota Jakarta Selatan, Daerah Khusus Ibukota Jakarta, Indonesia.

Ngurah Pandji Mertha Agung Durya
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Program Studi Akuntansi, Universitas Dian Nuswantoro, Kota Semarang, Provinsi Jawa Tengah, Indonesia.

Dian Ariani
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Program Studi Ekonomi Pembangunan, Universitas Teuku Umar, Kabupaten Aceh Barat, Provinsi Aceh, Indonesia.

Budi Prijanto
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Program Studi Akuntansi, Universitas Gunadarma, Kota Depok, Provinsi Jawa Barat, Indonesia.

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