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All Journal Indonesian Journal of Innovation Science and Knowledge
Vita Himmatul Hasanah
Universitas Islam Nahdlatul Ulama Jepara
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Return On Asset (ROA), Return On Equity (ROE), Dan Non Performing Financing (NPF) Terhadap Pertumbuhan Laba BPRS Di Jawa Tengah Tahun 2021-2025 Vita Himmatul Hasanah; Ahmad Fauzan Mubarok; Imron Choeri
Indonesian Journal of Innovation Science and Knowledge Vol. 3 No. 3 (2026): IJISK 2026
Publisher : Fakultas Pendidikan Ilmu Keguruan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/ijisk.v3i3.222

Abstract

This study analyzes the effect of Return on Assets (ROA), Return on Equity (ROE), and Non-Performing Financing (NPF) on the profit growth of Islamic Rural Banks (BPRS) in Central Java during the 2021–2025 period. The study employs secondary data obtained from the quarterly published financial statements of BPRS Artha Amanah Ummat and BPRS Hikmah Khazanah. The sample consists of an unbalanced pooled dataset of 37 bank-quarter observations, including 17 observations from BPRS Artha Amanah Ummat and 20 observations from BPRS Hikmah Khazanah. The data were analyzed using multiple linear regression. Descriptive statistics indicate average values of 2.436% for ROA, 10.312% for ROE, 2.260% for Net NPF, and 19.706% for profit growth. The residuals were not normally distributed (Shapiro–Wilk = 0.735; p < 0.001), although the model showed no evidence of multicollinearity or heteroscedasticity. Positive autocorrelation was detected, as indicated by a Durbin–Watson statistic of 0.683 and a Breusch–Godfrey test with p < 0.001. The estimated regression equation is:Profit Growth = −33.092 + 15.534 ROA − 0.209 ROE + 7.567 NPF.Partially, ROA (p = 0.444), ROE (p = 0.942), and NPF (p = 0.529) did not have a statistically significant effect on profit growth. Simultaneously, the regression model was not statistically significant (F = 0.299; p = 0.826). The coefficient of determination (R²) was 0.026, indicating that the model explains only 2.6% of the variation in profit growth. A robustness test using HAC(1) standard errors produced the same conclusion. These findings suggest that quarterly profit growth is influenced more by factors other than ROA, ROE, and NPF.
Co-Authors Imron Choeri Mubarok, Ahmad Fauzan