<![CDATA[Tujuan penelitian adalah untuk menguji faktor-faktor yang mempengaruhi profitabilitas Bank Umum Syariah (BUS) di Indonesia dengan BOPO sebagai variabel moderating. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data sekunder. Sampel penelitian ini adalah laporan keuangan bulanan Bank Umum Syariah (BUS) yang ada di Indonesia periode tahun 2016 2018. Hasil penelitian menunjukkan bahwa secara parsial variabel CAR dan FDR tidak berpengaruh terhadap ROA, sedangkan NPF berpengaruh secara negatif dan signifikan terhadap ROA. Secara simultan semua variabel independen (CAR, NPF, dan FDR) berpengaruh signifikan terhadap variabel dependen (ROA). Variabel moderating Beban Operasional terhadap Pendapatan Operasional (BOPO) mampu memoderasi hubungan antara Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), dan Financing to Deposit Ratio (FDR) terhadap Return On Assets (ROA).The objective of the research was to examine the factors that influence of the profitability of Islamic Commercial Banks (BUS) in Indonesia with BOPO as a moderating variable. This research is quantitative research using secondary data. The sample of this research is the monthly financial statements of Islamic Commercial Banks (BUS) in Indonesia for the period of 2016 - 2018. The result shows that partially, Capital Adequacy Ratio and Financing to Deposit Ratio had no effect on Return On Assets, while Non Performing Financing had negative and significant effect on Return On Assets. Simultaneously, all independent variables (CAR, NPF, and FDR) significantly influence the dependent variable (ROA). Moderating variables Operating Expenses to Operating Income (BOPO) could moderate the relationship Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), and Financing to Deposit Ratio (FDR) to Return on Assets (ROA).]]>
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