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ANALISIS PENGARUH KECUKUPAN MODAL DAN UKURAN BANK TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA PERIODE (2018-2022) Fahad Hilmi; Dini Paryanti
Jurnal Maneksi Vol. 15 No. 3 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i3.4085

Abstract

Introduction: This study aims to analyze the influence of the Capital Adequacy Ratio (CAR) and bank size on Return on Assets (ROA) in Indonesian Sharia commercial banks during the 2018-2022 period.Methods: Employing a quantitative approach with descriptive-verificative methods and multiple linear regression analysis, the study utilizes secondary data obtained from annual financial reports.Results: The results indicate that CAR does not have a significant effect on ROA, whereas bank size has a significant positive effect on ROA. Simultaneously, CAR and bank size significantly influence ROA. The coefficient of determination is 0,976, indicating that 97.6% of the variation in ROA is explained by CAR and bank size, while the remaining 2.4% is explained by variables outside the model.Conclusion and suggestion: The results show that CAR has no significant effect on ROA, while bank size has a positive and significant effect on ROA. Simultaneously, CAR and bank size significantly affect ROA, contributing 97.6% to its variation. Islamic banks are advised to optimize the use of capital and productive assets, while future research should include additional variables and observations to obtain more comprehensive results. Keywords: Bank Size, Capital Adequacy Ratio, Commercial Banks, Islamic Multiple Linear Regression Return On Assets