Analisis Pengaruh Faktor-Faktor Rasio Keuangan Terhadap Profitabilitas

Abstract

The aim of this research is to identify factors that influence the profitability of Islamic commercial banks in Indonesia. The population of this research is Islamic commercial banks in Indonesia which are registered on the IDX for the 2018-2021 period. The sampling technique uses purposive sampling. The number of samples used was 10 Sharia Commercial Banks with an observation period of 4 years, the total research sample was 40 observations. The independent variables in this research are NPF, FDR, BOP, CAR and NOM, while the dependent variable is profitability which is proxied in ROA. The data analysis technique used is multiple linear regression. The research results show that the NPF and BOPO variables have a negative effect on profitability, while the FDR, CAR and NOM variables have a positive effect. The results of this research support signal theory, all variables provide signals on the profitability of Sharia Commercial Banks in Indonesia.