Analisis Pengaruh Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), Equitable Distribution Ratio (EDR), dan Dana Pihak Ketiga (DPK) Terhadap Return On Assets (ROA) pada Bank Umum Syariah 2019-2023

Diah Ayu Cahyani, Jeni Susyanti, Irma Hidayati

Abstract


This study aims to analyze the effect of Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), and Equitable Distribution Ratio (EDR) on Return On Assets (ROA) with Third Party Funds (DPK) as a moderator variable in Islamic Commercial Banks in Indonesia during the period 2019-2023. This study uses a quantitative approach with descriptive methods and data analysis techniques using Moderated Regression Analysis (MRA). The sample consists of 8 Islamic Commercial Banks selected purposively based on criteria of complete and consistent financial reports over 5 years. The results of the study indicate that, partially, PSR and EDR do not have a significant influence on ROA, while ZPR and DPK has a positive and significant influence on ROA.

Keywords: PSR, ZPR, EDR, DPK, ROA, sharia bank.


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