Pandemi Covid 19 dan Dampaknya Terhadap Profil Risiko dan Profitabilitas Perbankan Syariah di Indonesia

Abstract

This study aims to find out the differences in risk and profitability profiles of Islamic commercial banks in Indonesia before and during the COVID-19 pandemic. The type of research used is a comparative study that compares the risk and profitability profiles of Islamic commercial banks in Indonesia before and during the COVID-19 pandemic. The population in this study were all Islamic commercial banks in Indonesia, the sampling technique used purposive sampling with a total sample of 4 Islamic commercial banks. This study uses two variables, namely risk profile with indicators of Net Performing Financing (NPF) and Financial Deposit Ratio (FDR) and profitability with indicators of Return on Assets (ROA) and Net Interest Margin (NIM). This study uses secondary data sourced from quarterly financial reports starting from 2018-2021 for each bank. The results showed that there were differences in the NPF, ROA and NIM of Islamic commercial banks before and during the COVID-19 pandemic with a significance value of 0.005, 0.001 and 0.000, respectively. Meanwhile, the FDR variable has a difference with a significance value of 0.819. The results of this study also found that during the COVID-19 pandemic, the risk profile of Islamic commercial banks as reflected by the NPF and FDR ratios tended to increase and the profitability ratios tended to decrease.