Determinan Capital Buffers Bank Umum Syariah di Indonesia

ABSTRAK Penerapan kebijakan Capital Buffer sangat diperlukan untuk meningkatkan kualitas permodalan bank Syariah. Di satu sisi menghadapi dilema tetap mempertahankan keamanan modalnya, atau memilih keuntungan usahanya. Adapun tujuan penelitian ini adalah mengetahui Bank Umum Syariah di Indonesia serta faktor-faktor yang mempengaruhinya dengan menggunakan metode kausalitas melalui pendekatan kuantitatif. (BUS) sebanyak 14 BUS menjadi populasi, sedangkan sampel diambil 12 selama lima tahun tekhnik purposive sampling. teknik analisis data digunakan regresi panel aplikasi Eviews9. variable dependen variabel independennya tingkat risiko pembiayaan bermasalah (NPF), profitabilitas (ROE), ukuran (Size) dan likuiditas (FDR). Hasil menunjukkan secara parsial (NPF) tidak berpengaruh terhadap Buffer, signifikan negatif Buffer. Implikasi dari yaitu besar kecilnya NPF dimiliki akan terlalu ketersediaan namun semakin (aset) menjadikan suatu dalam keadaan stabil sehingga hal harus senantiasa asset cadangan likuiditasnya. Kata Kunci: NPF, ROE, Size, FDR. ABSTRACT The implementation of the policy is very much needed to improve quality Islamic capital. On one hand, faces a dilemma maintain safety its capital, or choose increase business profits. purpose this study determine Commercial Banks in and factors that influence it by using causality method through quantitative approach. As many as Sharia became population, while sample was taken for five years sampling technique. analysis technique used regression Eviews9 application. dependent variable, independent variables are level non-performing financing risk profitability size liquidity results showed partially had no effect on significant negative significantly implication research owned will not greatly affect availability Buffers, but larger (assets) make stable condition so terms must always their assets reserves. Keywords: DAFTAR PUSTAKA Agustuty, L., & Ruslan, A. (2019). Determinan capital buffer pada industri perbankan. Movere Journal, 1(2), 164-174. Andhika, Y. D., Suprayogi, N. (2017). Faktor-faktor mempengaruhi adequacy ratio (CAR) umum syariah . Jurnal Ekonomi Teori Terapan, 4(4), 312-323. https://doi.org/10.20473/vol4iss20174pp312-323 Andiani, Kurnia, K. Pengaruh risiko, profitabilitas, dividen, ukuran, buffer. Ilmu Riset Akuntansi, 6(5), 2013-2031. Anjarwati, N., Ibnu, H., Madi, R. (2016). 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