Penelitian ini bertujuan untuk menguji pengaruh Non Performing Financing (NPF) dan Bank Size terhadap profitabilitas dan tingkat efisiensi bank umum syariah, serta pengaruh profitabilitas jika memoderating pengaruh Non Performing Financing (NPF) dan Bank Size terhadap tingkat efisiensi bank umum syariah. Tingkat efisiensi diperoleh melalui analisis efisiensi dengan Data Envelopment Analysis (DEA), variabel input tabungan iB, giro iB, dan deposito iB, serta ouput pembiayaan murabahah, pembiyaan mudharabah, pembiayaan musyarakah, dan investasi pada surat berharga. Data yang digunakan selama periode 2014-2017 yang meliputi 13 Bank Umum Syariah. Hasil penelitian menunjukkan bahwa Bank Bank Victoria Syariah mencapai nilai efsiensi optimal serta Bank Syariah Bukopin dengan efisiensi terendah. Hasil hipotesis menunjukkan bahwa Non Performing Financing (NPF) berpengaruh negatif terhadap profitabilitas dan tingkat efisiensi bank umum syariah. Bank size tidak berpengaruh terhadap profitabililitas dan efisiensi bank umum syariah. Profitabilitas tidak berpengaruh terhadap tingkat efisiensi, serta tidak memoderating pengaruh NPF dan bank size terhadap tingkat efisiensi bank umum syariah.

ABSTRACT:

The purpose of this study is to examine the effect of Non Performing Financing (NPF) and Bank Size on the profitability and efficiency level of Islamic Commercial Banks, as well as the effect of profitability if it moderates the effect of Non Performing Financing (NPF) and Bank Size on the level of efficiency of Islamic Commercial Banks. The level of efficiency is obtained through efficiency analysis with Data Envelopment Analysis (DEA), The variables of input output consist of tabungan iB, giro iB, and deposito iB, while output consist of murabahah financing, mudharabah financing, musyarakah financing,and investment in securities. Data used during the period 2014-2017 which includes 13 Islamic Commercial Banks. The results of the study show that Islamic Victoria Bank achieves optimal efficiency and Islamic Bukopin Banks with the lowest efficiency. The results of the hypothesis indicate that Non Performing Financing (NPF) has a negative effect on profitability and the level of efficiency of sharia commercial banks. Bank size does not affect the profitability and efficiency of sharia commercial banks. Profitability does not affect the level of efficiency, nor does it moderate the influence of NPF and bank size on the level of efficiency of sharia commercial banks.