Pengaruh Capital Adequacy Ratio dan Financing Deposite to Ratio Terhadap Return on Assets dengan Net Operating Margin Sebagai Variabel Intervening

Abstract

Introduction: This study aims to determine the effect of CAR and FDR on ROA with NOM as an intervening variable in Islamic Commercial Banks for the 2017-2022 period. Research Methods: This study used quantitative research methods with a purposive sampling technique. This study used 48 research samples. The type of data used is secondary data in the form of annual financial reports of Islamic Commercial Banks for 2017-2022, which can be accessed via each bank’s website. Results: The results of this study indicate that (1) CAR has no significant effect on NOM while FDR has an effect on NOM, simultaneously CAR and FDR have an effect on NOM. (2) CAR has no significant effect on ROA while FDR and NOM have a significant effect on ROA, simultaneously CAR, FDR, and NOM have effect on ROA. (3) NOM is able to mediate the effect of CAR and FDR on ROA. Conclusion: This study concluded that independent variables have no significant effect on NOM and have a significant effect on ROA. This results can be adopted by the bank for creating the regulation on improving profitability