Pengaruh Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF) dan Financing to Deposit Ratio (FDR) Terhadap Profitabilitas pada Bank Umum Syariah yang Terdaftar dalam Statistik Perbankan Syariah OJK Periode 2020–2024
DOI:
https://doi.org/10.63822/s04js580Keywords:
Capital Adequacy Rasio (CAR); Financing To Deposit Ratio (FDR); Non Performing Financing (NPF); Financing To Deposit Ratio (FDR); Return On Aset (ROA)Abstract
This study aims to determine and analyze the effect of the Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), and Financing to Deposit Ratio (FDR) on Profitability in Islamic Commercial Banks registered with the Financial Services Authority (OJK) for the 2020-2024 period. Profitability in this study uses the Return on Assets (ROA) ratio. The population used in this study was 14 Islamic Commercial Banks and a sample of 6 samples was taken using a purposive sampling method. Data analysis techniques used in this study were the results of the model selection test, the results of the panel data regression model estimation, the results of the classical assumption test, and the results of the hypothesis test. The results of the analysis from the tests that have been carried out indicate that the Capital Adequacy Ratio (CAR) affects Return on Assets (ROA), Non-Performing Financing (NPF) does not affect Return on Assets (ROA), and the Financing to Deposit Ratio (FDR) affects Return on Assets (ROA). Meanwhile, the results of simultaneous testing showed that the Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), and Financing to Deposit Ratio (FDR) had an effect on Return on Assets (ROA).
References
Aristyanto, E., & Mulyono, A. (2022). Pengaruh Financing To Deposit Ratio (Fdr), Non Performing Financing (Npf) Dan Capital Adequacy Ratio (Car) Terhadap Profitabilitas (Roa) Perbankan Syariah Di Indonesia. WORLDVIEW ( Jurnal Ekonomi Bisnis Dan Sosial Sains ), 1(1), 20–34. https://doi.org/10.38156/worldview.v1i1.117
Astuti, R. P. (2022). Pengaruh CAR, FDR, NPF, Dan BOPO Terhadap Profitabilitas Perbankan Syariah. Jurnal Ilmiah Ekonomi Islam, 8(3), 3213.
Astuti, W., & Tunjung Sari, U. (2021). Studi Literatur Terhadap Faktor-Faktor Yang Mempengaruhi Profitabilitas Bank Syariah. JEMeS - Jurnal Ekonomi Manajemen Dan Sosial, 4(2), 23–31. https://doi.org/10.56071/jemes.v4i2.249
Ati, dinda murah, Nopitasari, F., Pepi, Yunus, F., & Setiawan, A. (2021). Jurnal ilmiah akuntansi, manajemen & ekonomi islam (jam-ekis) volume 4, no.2, juli 2021. Jurnal Ilmiah Akuntansi, Manajemen & Ekonomi Islam (Jam-Ekis), 4(2), 383–393.
Azizah, S. N. (2024). ANALISIS PENGARUH CAR, FDR, DAN NPF TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH DI INDONESIA. 10, 45–57.
Basuki, A.T. dan Prawoto, N. (2021). Analisis Data Panel Dalam Penelitian Ekonomi dan Bisnis (Dilengkapi Dengan Penggunaan Eviews). : PT Rajagrafindo Persada.
Fatimah, S., & Sholihah, R. A. (2023). Pengaruh CAR, NPF, FDR Dan BOPO Terhadap Profitabilitas (Return On Assets) Pada PT. Bank KB Bukopin Syariah Periode 2014-2022. AKTIVA: Journal Of Accountancy and Management, 1(2), 100–120.
Kharazi, M. (2022). Pengaruh Fdr Dan Npf Terhadap Profitabilitas (Roa) Bank Syariah Yang Terdaftar Di Bursa Efek Indonesia (Periode 2018-2022). SYARIAH: Journal of Islamic Law, 4(2), 144. https://doi.org/10.22373/sy.v4i2.635
Muawanah, E., & Imronudin. (2021). Performing Financing , and Financing To Deposit Ratio on. Journal of Management and Islamic Finance Volume, 1(1), 32–47. http://ejournal.iainsurakarta.ac.id/index.php/jmif/index
Nugraha, M. I., & Yasrie, A. (2021). Pengaruh Capital Adequacy Ratio , Financing to Deposit Ratio , Biaya Operasional Pendapatan Operasional dan Non-Performing Financing Terhadap Profitabilitas Bank Umum Syariah di Indonesia. 5, 319–327.
Oktaviyah, N. (2024). Pengukuran Kinerja Keuangan: Pendekatan, Metode, dan Implikasinya dalam Pengelolaan Perusahaan. Bata Ilyas Journal of Accounting, 5(3), 1–17. https://doi.org/10.37531/bijac.v5i3.7771
Rizka Wahyuni, M. jarnawansya. (2021). Capital Adequacy Ratio, Non Performing Financing, Financing To Deposit Ratio. 3(2), 35–44.
Sifa Khoirun Agustin, I. C. (2022). JURNAL FAIR VALUE PERFORMING FINANCING RATIO ( NPF ), DAN FINANCING TO DEPOSIT RATIO ( FDR ) TERHADAP PROFITABILITAS. 4(3), 1205–1228.
Ulfatul Khasanah. (2023). Pengaruh CAR, NPF, FDR Terhadap Profitabilitas Bank Umum Syariah di Indonesia Dengan Pembiayaan Sebagai Variabel Mediasi. Jurnal Rimba : Riset Ilmu Manajemen Bisnis Dan Akuntansi, 1(4), 400–414. https://doi.org/10.61132/rimba.v1i4.574
Yulianti, N., & Nasution, R. (2023). Pengaruh Net Operating Margin ( NOM ), Financing To Deposit Ratio ( FDR ), Non Performing Financing ( NPF ), Dan Capital Adequacy Ratio ( CAR ) Terhadap Profitabilitas Bank Umum Syariah Periode 2017-2022. 3, 7598–7610.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Meilanie Tri Pratiwi, Fadlillah Ramadhan, Dini Nurhandayani, Kylla Almira Rahma Fadzillah, Alfiana (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
