Factors Affecting the Profitability of Islamic Commercial Banks in Indonesia for the Period 2021–2023: FACTORS AFFECTING THE PROFITABILITY OF ISLAMIC COMMERCIAL BANKS IN INDONESIA FOR THE PERIOD 2021–2023

Widia Octari Diliana; Rr Lilis Intan Permatasari

doi:10.30871/jama.v9i2.9930

Penulis

Widia Octari Diliana Universitas Nusa Cendana
Rr Lilis Intan Permatasari

DOI:

https://doi.org/10.30871/jama.v9i2.9930

Kata Kunci:

CAR, BOPO, NPF, ROA, Islamic Commercial Banks

Abstrak

This study is motivated by the importance of understanding the factors that influence profitability in the islamic banking industry. The objective of the research is to analyze the impact of the Capital Adequacy Ratio (CAR), Operational Expenses to Operating Income (BOPO), and Non-Performing Financing (NPF) on Return on Assets (ROA) at Islamic Commercial Banks in Indonesia during the period 2021–2023. A quantitative approach is employed using multiple linear regression analysis based on secondary data from 12 Islamic Commercial Banks listed with the OJK, resulting in 36 observations. The results indicate that CAR has a positive and significant effect on ROA, highlighting the importance of capital adequacy. BOPO has a negative and significant effect, signaling that operational efficiency plays a key role in improving profitability. NPF has a positive and significant effect, which may reflect the effectiveness of managing problematic financing risk. Together, these three variables explain 69.2% of the variation in ROA. The theoretical contribution of this study lies in expanding the literature on the determinants of profitability in Islamic banks post-pandemic. Practically, the findings provide strategic insights for bank management and regulators to strengthen capital structure, improve cost efficiency, and manage risk to enhance financial performance.

Unduhan

Data unduhan belum tersedia.

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Factors Affecting the Profitability of Islamic Commercial Banks in Indonesia for the Period 2021–2023