ANALISIS DETERMINAN FUNDAMENTAL TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI BURSA EFEK INDONESIA

Irma Andriani, Rizkia Ramadhani

Sari


This study aims to dissect the extent to which fundamental determinants measured through the Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF) and Operational Costs to Operating Income (BOPO) affect the level of profitability (Return on Assets) in Islamic commercial bank. The observation focuses on 4 (four) Islamic banks listed on the Indonesia Stock Exchange (IDX) during the 2019-2024 period. Using a quantitative approach, the data estimation is calculated through panel data regression assisted by Eviews software. Empirical test results reveal that collectively, the three fundamental ratios have a significant effect on ROA. However, partial analysis proves that cost inefficiency (BOPO) and high non-performing financing (NPF) are the primary factors most noticeably suppressing profitability. On the other hand, the size of the capital buffer (CAR) does not show a meaningful statistical impact on profit growth. These findings provide a strong signal for banking management to prioritize operational efficiency and financing quality over mere aggressive expansion.

Keywords: BOPO, CAR, NPF, ROA

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Referensi


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DOI: https://doi.org/10.33559/err.v5i3.3846

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