Electronic Theses and Dissertation

Abstrak penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan perbankan syariah: capital adequacy ratio (car), financing to deposit ratio (fdr), non performing financing (npf) dan biaya operasional terhadap pendapatan operasional (bopo) terhadap profitabilitas return on assets (roa). metode penelitian menggunakan pendekatan kuantitatif serta data panel sebagai sumber utama analisis. data sekunder dalam penelitian berjumlah 77 pengamatan dari 11 perbankan syariah periode 2018-2024. dari hasil regresi metode data panel menunjukkan, secara parsial berpengaruh positif terhadap return on assets (roa). sebaliknya, secara parsial non performing financing (npf) tidak berpengaruh terhadap return on assets (roa). secara simultan kinerja keuangan perbankan berpengaruh positif terhadap return on assets (roa) serta nilai r-squared menjelaskan 91 persen perubahan atau variasi dalam variabel profitabilitas yang dapat dijelaskan oleh variasi variabel kinerja keuangan. temuan ini memberikan penguatan kinerja keuangan internal, khususnya dalam pengelolaan permodalan penyaluran pembiayaan dan efisiensi operasional sangat penting untuk meningkatkan profitabilitas bank syariah. disarankan agar bank syariah mempertahankan dan meningkatkan financing to deposit ratio (fdr) pada tingkat optimal dengan tetap menjaga kualitas pembiayaan. kata kunci: capital adequacy ratio, financing to deposit ratio, non performing financing, biaya operasional terhadap pendapatan operasional, return on assets

ABSTRACT This study aims to analyze the effect of Islamic banking financial performance: Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), NonPerforming Financing (NPF), and Operating Expenses to Operating Income (BOPO) on Return on Assets (ROA) profitability. The research method uses a quantitative approach and panel data as the primary source of analysis. The secondary data in this study consists of 77 observations from 11 Islamic banks for the period 2018-2024. The results of the panel data regression indicate that, partially, these factors have a positive effect on Return on Assets (ROA). Conversely, Non-Performing Financing (NPF) has no partial effect on Return on Assets (ROA). Simultaneously, banking financial performance has a positive effect on Return on Assets (ROA), and the R-squared value explains 91 percent of the changes or variations in profitability variables that can be explained by variations in financial performance variables. These findings emphasize the importance of internal financial performance, particularly in capital management for financing disbursement and operational efficiency, to enhance the profitability of Islamic banks. It is recommended that Islamic banks maintain and improve the Financing to Deposit Ratio (FDR) at an optimal level while ensuring the quality of financing. Keywords: Capital Adequacy Ratio, Financing to Deposit Ratio, Non Performing Financing, Operating Expenses To Operating Income, Return On Assets