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All Journal Journal of Economic, Bussines and Accounting (COSTING)
Aswad, Mohammad
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Economics, Econometrics & Finance

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DETERMINANTS OF PROFITABILITY OF ISLAMIC COMMERCIAL BANKS (BUS): AN EMPIRICAL STUDY OF THE EFFECT OF FDR, CAR, AND NPF IN THE 2020-2024 PERIOD Setyowiyono, Heru; Sukma, Restu Asa Marisza; Kawedar, Gayuh; Subagyo, Rohmad; Aswad, Mohammad
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/w7a8kk25

Abstract

The growth of Islamic banking assets in Indonesia during 2020–2024 does not align with profitability, which has shown volatility. This phenomenon indicates the need for a reassessment of the determinants of profitability in the post-pandemic period. Within the context of restructuring policies, this study evaluates the determinants of profitability (ROA) of Islamic Commercial Banks. A quantitative-associative analysis was applied using a multiple linear regression model based on secondary financial report data to examine the roles of the Financing to Deposit Ratio, Capital Adequacy Ratio, and Non-Performing Financing Ratio. The findings reveal results that differ from most previous studies. It was found that FDR has a positive and significant effect, confirming the importance of intermediation activities. Conversely, CAR has a negative and significant effect, indicating potential inefficiency caused by excess capital. Furthermore, NPF was found to have no significant effect, a finding identified as a consequence of financing restructuring policies. These results demonstrate that the determinants of Islamic bank profitability have shifted, where the efficiency of capital management is now a more influential factor compared to credit risk, whose impact has been mitigated by policy interventions.
Co-Authors Kawedar, Gayuh Setyowiyono, Heru Subagyo, Rohmad Sukma, Restu Asa Marisza