Internal Factors and Profitability of Islamic Commercial Banks
DOI:
https://doi.org/10.31603/conference.17388Kata Kunci:
ROA, CAR, FDR, NPF, BOPOAbstrak
This study aims to examine the impact of internal factors on the profitability of Islamic Commercial Banks operating in Indonesia during the 2020–2023 period. Bank profitability is measured using Return on Assets (ROA), which reflects a bank's ability to generate earnings from its total assets. The independent variables analyzed in this study include the Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Non-Performing Financing (NPF), and the Operating Expenses to Operating Income Ratio (BOPO). These variables were selected because they represent key aspects of capital adequacy, liquidity, financing quality, and operational efficiency that may influence a bank's financial performance. The population consists of all Islamic Commercial Banks registered with and supervised by the Financial Services Authority (OJK). Of the 13 banks in the population, 11 met the purposive sampling criteria and were selected as the research sample. This study utilizes secondary data obtained from annual financial reports. Multiple linear regression analysis was employed to examine the relationships between the research variables. The findings reveal that CAR and BOPO have a significant negative effect on ROA. In contrast, FDR has a significant positive effect on ROA, while NPF is not found to have a significant effect on the profitability of Islamic Commercial Banks.
Referensi
Almunawwaroh, M., & Marliana, R. (2018). Pengaruh CAR, NPF dan FDR terhadap profitabilitas bank syariah di Indonesia. Amwaluna: Jurnal Ekonomi Dan Keuangan Syariah, 2(1), 1-17.
Ascarya, (2022). Islamic Banking Performance and Stability in Indonesia. Buletin Ekonomi Moneter dan Perbankan, 25(2), 215–236.
Cahyani, I. A., & Tubastuvi, N. (2024). Optimization of Islamic Bank Profitability: Overview of Capital, Liquidity, Operational Efficiency and Problem Financing. BALANCE: Economic, Business, Management and Accounting Journal, 21(2), 283-295. https://doi.org/10.30651/blc.v21i2.23218.
Hendayana, Y., Arief Ramdhany, M., Pranowo, A. S., Abdul Halim Rachmat, R., & Herdiana, E. (2024). Exploring impact of profitability, leverage and capital intensity on avoidance of tax, moderated by size of firm in LQ45 companies. Cogent Business & Management, 11(1), 2371062. https://doi.org/10.1080/23311975.2024.2371062
Hossain, M. S., Ali, M. S., Islam, M. Z., Ling, C. C., & Fung, C. Y. (2024). Nexus between profitability, firm size and leverage and tax avoidance: evidence from an emerging economy. Asian Review of Accounting, 32(5), 759-780. https://doi.org/10.1108/ARA-08-2023-0238
Ismal, R. (2020). Islamic banking in Indonesia: New Perspectives on Monetary and Financial Issues. Jakarta: Kencana.
Otoritas Jasa Keuangan. (2023). Laporan perkembangan keuangan syariah Indonesia 2023. Departemen Perbankan Syariah Otoritas Jasa Keuangan.
Kusumo, W. K., & Karim, A. (2021). Analisis Efisiensi Perbankan Syariah Dengan Metode Stochastik Frontier Approach (SFA): Studi Kasus Pada Bank Umum Syariah, Unit Usaha Syariah Dan Layanan Syariah (Office Chanelling) Di Indonesia. Media Ekonomi Dan Bisnis, 15(1).
Kusumo, W. K., & Novasari, L. A. O. (2020). Model Structure Conduct Performance dalam Mengukur Tingkat Efisiensi Pasar pada Industri Perbankan Syariah. Jurnal Dinamika Sosial Budaya, 19(2), 308-317.
Mukhibad, H., Jayanto, P. Y., & Anisykurlillah, I. (2021). Islamic corporate governance and financial statements fraud: A study of islamic banks. Journal of Governance and Regulation, 10(2). https://doi.org/10.22495/JGRV10I2SIART16
Rahman, A., & Widiastuti, T. (2023). Efficiency and Profitability of Islamic Banking in Indonesia. Journal of Islamic Accounting and Business Research, 14(3), 412–428.
Roihan, M. (2023). The influence of capital adequacy, non-performing financing, liquidity, and operational efficiency on profitability of Islamic banks. International Journal of Economics, Business and Accounting Research (IJEBAR), 7(3), 1036-1044. https://doi.org/10.29040/ijebar.v7i3.10448
Sari, D. P., & Nugroho, L. (2022). Determinants of Islamic Bank Profitability: Evidence from Indonesia. International Journal of Islamic Economics and Finance Studies, 8(2), 115–130.
Sjarief, L., Ghoni, M. A., & Affandi, M. T. (2023). The role of financial performance on the profitability of Indonesian Islamic banks. Jurnal Ekonomi & Keuangan Islam, 277-285. https://doi.org/10.20885/JEKI.vol9.iss2.art9
Shubita, M. F. (2024). The relationship between sales growth, profitability, and tax avoidance. Innovative Marketing, 20(1), 113. https://doi.org/10.21511/im.20(1).2024.10
Sufian, F., & Noor Mohamad Noor, M. A. (2021). Determinants of bank performance in a developing economy: does bank origins matters?. Global Business Review, 13(1), 1-23.
Sulistyawati, A. I., Faerdi, D. A. R. M., Rosyati, R. L. P., & Surjanti, N. S. (2024). The Influence Of Risk And Efficiency On The Performance Of Islamic Banks Pengaruh Risiko Dan Effisiensi Terhadap Kinerja Bank Syariah.
Widyaningrum, R., & Septiarini, D. F. (2021). The Effect of Financing to Deposit Ratio on Islamic Bank Performance in Indonesia. Jurnal Ekonomi Syariah Teori dan Terapan, 8(4), 473–485.
