DETERMINANTS OF PROFITABILITY OF ISLAMIC COMMERCIAL BANKS (BUS): AN EMPIRICAL STUDY OF THE EFFECT OF FDR, CAR, AND NPF IN THE 2020-2024 PERIOD
DOI:
https://doi.org/10.31539/w7a8kk25Keywords:
ROA, Islamic Banking, FDR, CAR, NPFAbstract
The growth of Islamic banking assets in Indonesia during 2020–2024 does not align with profitability, which has shown volatility. This phenomenon indicates the need for a reassessment of the determinants of profitability in the post-pandemic period. Within the context of restructuring policies, this study evaluates the determinants of profitability (ROA) of Islamic Commercial Banks. A quantitative-associative analysis was applied using a multiple linear regression model based on secondary financial report data to examine the roles of the Financing to Deposit Ratio, Capital Adequacy Ratio, and Non-Performing Financing Ratio. The findings reveal results that differ from most previous studies. It was found that FDR has a positive and significant effect, confirming the importance of intermediation activities. Conversely, CAR has a negative and significant effect, indicating potential inefficiency caused by excess capital. Furthermore, NPF was found to have no significant effect, a finding identified as a consequence of financing restructuring policies. These results demonstrate that the determinants of Islamic bank profitability have shifted, where the efficiency of capital management is now a more influential factor compared to credit risk, whose impact has been mitigated by policy interventions.
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