Analisa Pengaruh Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Financing to Deposite Ratio (FDR), Zakat Performance Ratio Terhadap Return on Assets (ROA) Bank Umum Syariah di Indonesia (2021-2023)

Muhammad Alfayad, Harun Alrasyid, Abdullah Syakur Novianto

Abstract


The banking sector is directly related to various institutions involved in corporate activities and society as a whole, therefore it has a very strategic position in promoting economic growth. As part of the Indonesian banking system, Islamic Banks manage their business based on Sharia rules and offer a variety of Sharia banking products and services. The purpose of this study is to analyze the effect of capital adequacy ratio (CAR), non-performing loans (NPF), funding ratio (FDR) and zakat performance ratio (ZPR) on return on assets (ROA) of Islamic banking in Indonesia from 2021 to 2023. The methodology used is quantitative causality through panel data regression analysis techniques based on quarterly data of Islamic commercial banks. The results showed that CAR has a positive and significant effect on ROA while NPF and FDR have no significant effect. Meanwhile, ZPR has a negative and significant effect on the return on assets of Islamic commercial banks in Indonesia (2021-2023).

Keywords: CAR,  NPF, FDR, ZPR, ROA, Sharia Bank


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