摘要：The aims of this research to identify the determinants of Non-Performing Financing (NPF) using the variables of Gross Domestic Product (PDB),Financing to Deposit Ratio (FDR),Minimum Capital Requirement (KPMM),and Operating Expenses on Operations Revenue (BOPO) in Indonesia Islamic Commercial Banks. The research sample used 12 (twelve) Islamic Commercial Banks in Indonesia 2014- 2019 period with purposive sampling technique. Panel data regression analysis was used as an analysis technique,with estimation model selected the Fixed Effect Model (FEM). The results of this research showed that variables of PDB,FDR, KPMM,and BOPO have a significant influence toward NPF simultaneously in Indonesia Islamic Commercial Banks. The results of partial showed that the variable of FDR and KPMM have influence toward NPF are significant and negative. Then, the results of PDB and BOPO partially have influence toward NPF are significant and positive in Indonesia Islamic Commercial Banks.
