Pengaruh Non-Performing Financing (NPF), Financing To-Deposit Ratio (FDR), dan Operating Expense Ratio (Oer), Terhadap Return on Assets (ROA) Pada Bank Umum Syariah di Indonesia Periode 2021-2025

Al'Adyaat, Muhammad
Evriyenni
Riza, Akmal

Horizon: Indonesian Journal of Multidisciplinary
Vol. 4 No. 4 (2026): HORIZON: Indonesian Journal of Multidisciplinary

Return on Assets (ROA) is a crucial indicator for measuring the profitability of Sharia Commercial Banks (BUS), as it reflects a bank's ability to generate profit from its managed assets. BUS profitability can be influenced by financing quality, the capacity to distribute funds, and operational efficiency—factors respectively reflected by the Non-Performing Financing (NPF) ratio, Financing to Deposit Ratio (FDR), and Operating Expense Ratio (OER). This study aims to analyze the impact of NPF, FDR, and OER on the ROA of Sharia Commercial Banks in Indonesia. It employs a quantitative, associative research approach. The study utilizes secondary data from annual financial reports covering the 2021–2025 period, comprising 59 observations, and applies multiple linear regression analysis. The results indicate that while NPF does not have a significant effect on ROA, both FDR and OER do. Collectively, the three variables explain 26% of the variation in ROA. These findings suggest that BUS profitability is more closely linked to the effectiveness of financing distribution and operational efficiency; consequently, management should prioritize these two aspects to enhance the bank's profitability performance.