THE IMPACT OF CAR, BOPO, NPF, FDR, DPK, AND PROFIT SHARING ON ROA OF SHARIA BANKS LISTED IN BANK INDONESIA (STUDY AT SHARIA COMMERCIAL BANKS)

Abstract

This is the Capital Adequacy Ratio (CAR), Operating Expense to Operating Income (BOPO), Financing to Deposit Ratio (FDR), Non-Performing Financing (NPF), Third Party Fund (DPK), and Profit Sharing simultaneously and partially significant or not affect the Return on Assets (ROA). Data used in this research is secondary data, which is taken from 2012 up to 2016 annual report from Sharia Commercial Bank. The sample consists of 44 from 2012 to 2016. Analytical tool to test the hypothesis is multiple linear regression analysis using SPSS 20 with a significance level of 0.05. The results of this study show that CAR, Operational Expense to Operating Income, FDR, NPF, Third-Party Funds, and Profit Sharing simultaneously have a positive influence on Return on Assets (ROA). While the CAR, Operational Expense to Operating Income, FDR, and Profit Partially affect the ROA, for the variable NPF, and the Third Party Fund partially no significant effect on ROA of Sharia Commercial Banks The results, Islamic banks are expected to be more effective and selective in channeling financing Because the distribution of financing is the direction of banking services, therefore sharia banks should pay attention to the distribution of financing in order to reduce the NPF which impacts ROA.