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All Journal Indonesian Journal of Economics and Management
Anna Julianti Amalia
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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CAR, LLP, and CIR: Determinants of Islamic Commercial Banks' Financial Performance in Indonesia Anna Julianti Amalia; Radia Purbayati; Muhammad Syaiful Nurasman
Indonesian Journal of Economics and Management Vol. 5 No. 1 (2024): Indonesian Journal of Economics and Management (November 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v5i1.6570

Abstract

Abstract: Financial performance instability hampers banks' intermediary function, prompting this study to analyze Capital Adequacy Ratio (CAR), Loan Loss Provision (LLP), and Cost to Income Ratio (CIR) effects on Financial Performance proxied through Return on Asset (ROA) at Indonesian Islamic Commercial Banks for the Period 2015-2023. Using quantitative descriptive methods, secondary data from 16 banks' annual reports were analyzed through panel data regression via STATA 17. The Random Effect Model was selected. Results show CAR, LLP, and CIR simultaneously significantly affect ROA. Individually, CAR positively impacts ROA, while LLP and CIR negatively affect it. These findings demonstrate that Indonesian Islamic Commercial Banks must maintain adequate capital, appropriate loss reserves, and efficient operating cost management to strengthen financial performance. Keywords: ROA, CAR, LLP, CIR
Co-Authors Muhammad Syaiful Nurasman Radia Purbayati