Analysis of the Influence of Financial Ratios on Profitability in Islamic Commercial Banks in the Period 2018-2023
Abstract
The purpose of this study is to analyze the profitability of Islamic commercial banks from 2018 to 2023 using various financial parameters. The analysis methodology used in this study is multiple linear regression analysis, which is one of the associative quantitative techniques. Using SPSS software, a purposive sampling strategy is used for the sampling procedure. In this study, a total of fifteen Islamic commercial banks became the population, with nine of these institutions being samples that met all the requirements. This study found that between 2018 and 2023, the profitability of Islamic commercial banks was significantly affected simultaneously by the capital adequacy ratio (CAR), non-performing loans (NPF), and financing ratio (FDR) factors on profitability. Profitability in this study was not partially affected by several of these factors.
Downloads
References
Abul Khoidir Nasution, & Syahrul Amsari. (2024). Pengaruh Sharia Compliance dan Islamic Corporate Governance Terhadap Kinerja Keungan Bank BPRS Paduarta Sinsani Medan. El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, 5(4), 3335–3345. https://doi.org/10.47467/elmal.v5i4.2037
Alif, P. (2020). Analisis pengaruh rasio keuangan terhadap profotabilitas perusahaan manufaktur food and beverage yang terdaftar di BEI. In Journal Of Management Studies.
Diba, Sudarmanji, Y. (2023). Analisis Kinerja Keuangan Sebelum Dan Sesudah Pandemi Covid-19 Pada PT. Media Nusantara Citra, Tbk Periode 2018-2021. Jurnal Ilmiah Akuntansi Pancasila (JIAP), 3(1), 46–57. https://doi.org/10.35814/jiap.v3i1.4572
Hakim, L., Pamikatsih, M., & Setiabudi, H. (2023). Analisis Pengaruh Car, Npf, Dan Fdr Terhadap Roa Bank Umum Syariah. Jesya, 6(1), 661–673. https://doi.org/10.36778/jesya.v6i1.1008
Hasanah. (2019). Pengaruh Pembiayaan, Non Performing FInancing (NPF), Capital Adequacy Ratio (CAR), dan Financing to Deposit Ratio (FDR) terhadap Profitabilitas Bank Syariah (Studi Kasus Pada Bank Umum Syariah di Indonesia Tahun 2013- 2017). Jurnal Riset Mahasiswa Akuntansi, 7(2), 1–6. http://ejournal.unikama.ac.id/index.php/jrma
Kristiani, A. (2023). Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Pada Mandiri Collection. AT-TAWASSUTH: Jurnal Ekonomi Islam, VIII(I), 1–19.
Limbong, C., Simanjorang, E., Harahap, N., & Nasution, Z. (2021). Financial Ratio Analysis at PT. Adaro Energy Tbk. Based on The 2017 – 2020 Financial Statements. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 4(1), 77-86. https://doi.org/10.31538/iijse.v4i1.1460
Margaretha, N. (2023). Analisis Pengaruh Rasio Keuangan Terhadap Profitabilitas Pada Bank Umum Syariah Periode 2013-2022. Jurnal Ilmiah Ekonomi Islam, 9(3), 3189. https://doi.org/10.29040/jiei.v9i3.10572
Nurlatipah, W. S., Rahman, F. ., & Toha, M. . (2023). Analysis of Financial Ratios on The Performance of Muamalat Indonesia Bank. Majapahit Journal of Islamic Finance and Management, 2(1), 54–77. https://doi.org/10.31538/mjifm.v2i1.13
Rahmayuni, S. (2017). Peranan Laporan Keuangan dalam Menunjang Peningkatan Pendapatan Pada UKM. JSHP ( Jurnal Sosial Humaniora Dan Pendidikan), 1(1), 93. https://doi.org/10.32487/jshp.v1i1.239
Rifai, F., & Suyono, N. A. (2019). Pengaruh Car, Npf, Fdr, Dan Nom Terhadap Profitabilitas Bank Syariah ( Studi Empiris Pada Bank Umum Syariah Dan Unit Usaha Syariah Yang Terdaftar Di Otoritas Jasa Keuangan. Journal of Economic, Business and Engineering, Volume 1(Nomor 1), 150–160.
Riyan Pradesyah, N. A. (2021). Pengaruh Pembiayaan Murabahah Dan Musyarakah Terhadap Profitabilitas Pada PT. Bank Syariah Mandiri. AGHNIYA: Jurnal Ekonomi Islam, 3(1), 76–89. https://doi.org/10.30596/aghniya.v3i1.5852
Sasongko, F. N., & Rachma, E. . (2021). The Effect of Financial Performance on ROA Projected as Profitability. Majapahit Journal of Islamic Finance and Management, 1(1), 60–74. https://doi.org/10.31538/mjifm.v1i1.5
Sabbrina, N. N., & Rialdy, N. (2024). Pengaruh Dpk, Fdr, Npf Terhadap Roa Unit Usaha Syariah Di Indonesia Periode 2020- 2022. Jurnal Ilmiah Ekonomi Dan Manajemen, 2(6), 731–744.
Syakhrun, Amin, A. (2019). Pengaruh Car, Bopo, Npf Dan Fdr Terhadap Profitabilitas Pada Bank Umum Syariah Di Indonesia. Bongaya Journal for Research in Management (BJRM), 2(1), 1–10. https://doi.org/10.37888/bjrm.v2i1.102
Ulfa Noviana. (2020). Pengaruh Rasio Kierja Keuangan Terhadap Profitabilitas Pada Bank Umum Syariah Di Indonesia Periode 2009-2018. In Kaos GL Dergisi (Vol. 8, Issue 75). https://doi.org/10.1016/j.jnc.2020.125798%0Ahttps://doi.org/10.1016/j.smr.2020.02.002%0Ahttp://www.ncbi.nlm.nih.gov/pubmed/810049%0Ahttp://doi.wiley.com/10.1002/anie.197505391%0Ahttp://www.sciencedirect.com/science/article/pii/B9780857090409500205%0Ahttp:
Winawati, A. (2019). Pengaruh FDR dan NPF Terhadap Return On Asset (ROA) Pada Bank Syariah Mandiri Tahun 2009-2019. Istithmar: Journal of Islamic Economic Development, 11(1), 1–14. http://scioteca.caf.com/bitstream/handle/123456789/1091/RED2017-Eng-8ene.pdf?sequence=12&isAllowed=y%0Ahttp://dx.doi.org/10.1016/j.regsciurbeco.2008.06.005%0Ahttps://www.researchgate.net/publication/305320484_SISTEM_PEMBETUNGAN_TERPUSAT_STRATEGI_MELESTARI
Wirnawati, M., & Diyani, L. A. (2019). Pengujian CAR, NPF, FDR, dan BOPO Terhadap Profitabilitas Pada Bank Umum Syariah. Jurnal Mahasiswa Bina Insani, 4(1), 69–80. http://www.ejournal-binainsani.ac.id/index.php/JMBI/article/view/1157/1009
Zubaidah, A. nur, & Hartono, T. (2019). Analisis Pengaruh Kewajiban Penyediaan Modal Minimum (KPMN) Non Perfoming Financing (NPF), Financing To Deposito (FDR) Dan Biaya Operasional terhadap Pendapatan Operasional (BOPO) terhadap Return On Assets (ROA) pada Bank Umum Syari’ah di Indonesia Period. Journal of Sains Ekonomi Dan Perbankan Syariah, 9(1), 16.
Copyright (c) 2025 Aisah Citra Ayu, Syahrul Amsari
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
