Pengaruh Capital Adequacy Ratio, Non Performing Financing, Financing To Deposit Ratio dan Beban Operasional pada Pendapatan Operasional Terhadap Profitabilitas Perbankan Syariah Di Indonesia (2016-2023)

Abstract

This study aims to analyze and examine the effect of Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), Operational Cost to Operating Income (BOPO) on Profitability, measured by Return on Assets (ROA), in Islamic Commercial Banks in Indonesia from 2016 to 2023. Additionally, this study seeks to determine whether there are differences in CAR, NPF, FDR, BOPO, and ROA values in Islamic Commercial Banks before and after the COVID-19 pandemic. Therefore, the research period is divided into pre-pandemic (2016-2019) and post-pandemic (2020-2023) periods. This research adopts a quantitative approach. The sample consists of 9 Islamic Commercial Banks in Indonesia, resulting in a total of 72 observations. The data collected was analyzed using SPSS 27. The analysis methods employed include Multiple Linear Regression Analysis and Paired Sample t-Test for hypothesis testing. The results of hypothesis testing indicate that, partially, CAR has a positive and significant effect on ROA, NPF has a negative and significant effect on ROA, while FDR and BOPO do not significantly affect ROA in Islamic Commercial Banks. The difference test results show that there are significant differences in CAR, NPF, and ROA before and after the COVID-19 pandemic, whereas FDR and BOPO did not experience significant changes in Islamic Commercial Banks during the same period.