Pengaruh Non Performing Financing (NPF), Capital Adequacy Ratio (CAR), dan Biaya Operasional terhadap Pendapatan Operasional (BOPO) terhadap Profitabilitas Perbankan Syariah di Indonesia 2020-2024

Jahidil Hikam, Muhammad Ridwan Basalamah, Dewi Diah Fakhriyyah

Abstract


This study aims to analyze the influence of Non-Performing Financing (NPF), Capital Adequacy Ratio (CAR), and Operational Expenses to Operating Income (BOPO) on profitability, measured by Return on Assets (ROA), in Islamic Commercial Banks in Indonesia during the period 2020–2024. A quantitative correlational research approach was employed. The sample consisted of 12 Islamic Commercial Banks selected through purposive sampling based on the availability of complete financial reports. Data were obtained from the published reports of the Financial Services Authority (OJK) and analyzed using multiple linear regression. The results show that NPF has a significant negative effect on ROA, CAR has a significant positive effect, and BOPO has a significant negative effect on ROA. These findings highlight the importance of managing financing risk, maintaining adequate capital, and improving operational efficiency to enhance the profitability of Islamic banks. This study provides insights for banking management and regulators in formulating strategies to improve the financial performance of Sharia-based banking institutions in Indonesia.

Keywords: NPF, CAR, BOPO, ROA, profitability, islamic commercial bank.


Full Text:

PDF

References


Arseto, D. D. (2022). The Effect of Capital Adequacy Ratio (CAR) and Liquidity on Profitability of Islamic Commercial Banks in Indonesia for the 2016-2020 Period. Jurnal Ilmiah Ekonomi Islam, 8(1), 909. https://doi.org/10.29040/jiei.v8i1.4377

Hidayah, N., Zamilah, A., Rizal, S., & Jaharuddin, J. (2021). The Resilience of Sharia and Conventional Banks in Indonesia during the Covid-19 Pandemic Crisis. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 13(2). https://doi.org/10.15408/aiq.v13i2.23964

Ilhami, & Thamrin, H. (2021). ANALISIS DAMPAK COVID 19 TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH DI INDONESIA. Jurnal Tabarru’: Islamic Banking and Finance, 4(1), 37–45. https://doi.org/10.25299/jtb.2021.vol4(1).6068

Izzah, R. N., Kosim, A. M., & Gustiawati, S. (2019). Pengaruh Non Performing Financing Dan Capital Adequacy Ratio Terhadap Profitabilitas. Al Maal: Journal of Islamic Economics and Banking, 1(1), 18. https://doi.org/10.31000/almaal.v1i1.1756

Khamisah, N., Nani, D. A., & Ashsifa, I. (2020). Pengaruh Non Performing Loan (NPL), BOPO dan Ukuran Perusahaan Terhadap Return On Assets (ROA) Perusahaan Perbankan yang Terdaftar di Bursa Efek…. International Journal of, 3(2), 18–23.

Kuncoro, R. G., & Anwar, S. (2021). MAMPUKAH NON PERFORMING FINANCING MEMODERASI CAR, PSR, ZPR TERHADAP PROFITABILITY BANK UMUM SYARIAH? Jurnal Revenue : Jurnal Ilmiah Akuntansi, 2(1), 107–115. https://doi.org/10.46306/rev.v2i1.53

Kurnia, K., Inawati, W. A., & Husnaini, S. J. (2022). Kecukupan Modal, Pembiayaan Bermasalah, Bagi Hasil, Modal Intelektual dan Profitabilitas Bank Syariah di Indonesia. E-Jurnal Akuntansi, 32(9), 2874. https://doi.org/10.24843/EJA.2022.v32.i09.p19

Margarita, Y., & Kholis, N. (2021). Pengaruh Loan to Deposit Ratio, Net Profit Margin, dan Dept to Equity Ratio terhadap Profitabilitas (Studi kasus pada Bank Umum Syariah yang terdaftar di Bursa Efek Indonesia periode tahun 2015-2019). Reviu Akuntansi dan Bisnis Indonesia, 5(1), 104–111. https://doi.org/10.18196/rabin.v5i1.11409

Masmuna, H. T., Yuliani, Y., & Thamrin, K. M. H. (2024). The Influence of Financing Growth and CAR on ROA with NPF as a Moderating Variable. KnE Social Sciences. https://doi.org/10.18502/kss.v9i14.16141

Moorcy, N. H., Sukimin, S., & Juwari, J. (2020). PENGARUH FDR, BOPO, NPF, DAN CAR TERHADAP ROA PADA PT. BANK SYARIAH MANDIRI PERIODE 2012-2019. Jurnal GeoEkonomi, 11(1), 74–89. https://doi.org/10.36277/geoekonomi.v11i1.113

Nur Ajizah, S. D., & Widarjono, A. (2022). Dampak Covid-19 terhadap keuntungan Bank Umum Syariah (BUS) di Indonesia. Jurnal Kebijakan Ekonomi dan Keuangan, 145–152. https://doi.org/10.20885/JKEK.vol1.iss2.art1

Santoso, A. (2020). Detect Determinants of Profitability Performance of Sharia Bank. Relevance: Journal of Management and Business, 3(1), 39–48. https://doi.org/10.22515/relevance.v3i1.2329

Setyarini, A. (2020). ANALISIS PENGARUH CAR, NPL, NIM, BOPO, LDR TERHADAP ROA (Studi Pada Bank Pembangunan Daerah Di Indonesia Periode 2015-2018). RESEARCH FAIR UNISRI, 4(1). https://doi.org/10.33061/rsfu.v4i1.3409

Surono, S., Djadjuli, M., Margapradja, H. S., Tatmimah, I., & Muzayyanah, M. (2024). Dampak Capital Adequacy Ratio, Biaya Operasional Pendapatan Operasional Dan Non Performing Financing Terhadap Return On Asset Bank Umum Syariah Tahun 2016-2019. Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA), 4(1), 107–116. https://doi.org/10.36908/jimpa.v4i1.333

Tiatira, L., Marlina, A., & Nur, A. M. (2025). Pengaruh Capital Adequacy Ratio terhadap Profitabilitas pada Kelompok Bank Berdasarkan Modal Inti 4.


Refbacks

  • There are currently no refbacks.