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Henny Triyana Hasibuan
Faculty of Economic and Business, Udayana University, Indonesia

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Analysis of the Influence of Financial Ratio Factors on Profitability Henny Triyana Hasibuan
E-Jurnal Akuntansi Vol. 34 No. 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

The purpose of this study is to identify the factors that affect theprofitability of Islamic commercial banks in Indonesia. The populationof this study is Islamic commercial banks in Indonesia which are listedon the IDX for the period 2018-2021. The sampling technique used waspurposive sampling. The number of samples used is 10 Islamiccommercial banks with an observation period of 4 years, the totalresearch sample is 40 observations. The independent variables in thisstudy are NPF, FDR, BOP, CAR and NOM, while the dependentvariable is profitability which is proxies in ROA. The data analysistechnique used is multiple linear regression. The results showed that theNPF and BOPO variables had a negative effect on profitability, whilethe FDR, CAR and NOM variables had a positive effect. The results ofthis study support the signal theory, all variables provide a signal on theprofitability of Islamic Commercial Banks in Indonesia.