Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Vol. 15 No. 3 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)

ANALISIS PENGARUH KECUKUPAN MODAL DAN UKURAN BANK TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA PERIODE (2018-2022)

Fahad Hilmi (Politeknik Piksi Ganesha)
Dini Paryanti (Politeknik Piksi Ganesha)



Article Info

Publish Date
22 Jun 2026

Abstract

Introduction: This study aims to analyze the influence of the Capital Adequacy Ratio (CAR) and bank size on Return on Assets (ROA) in Indonesian Sharia commercial banks during the 2018-2022 period.Methods: Employing a quantitative approach with descriptive-verificative methods and multiple linear regression analysis, the study utilizes secondary data obtained from annual financial reports.Results: The results indicate that CAR does not have a significant effect on ROA, whereas bank size has a significant positive effect on ROA. Simultaneously, CAR and bank size significantly influence ROA. The coefficient of determination is 0,976, indicating that 97.6% of the variation in ROA is explained by CAR and bank size, while the remaining 2.4% is explained by variables outside the model.Conclusion and suggestion: The results show that CAR has no significant effect on ROA, while bank size has a positive and significant effect on ROA. Simultaneously, CAR and bank size significantly affect ROA, contributing 97.6% to its variation. Islamic banks are advised to optimize the use of capital and productive assets, while future research should include additional variables and observations to obtain more comprehensive results. Keywords: Bank Size, Capital Adequacy Ratio, Commercial Banks, Islamic Multiple Linear Regression Return On Assets

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Journal Info

Abbrev

JurnalManeksi

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Yth Pengelola Garuda Kami Editor Jurnal maneksi memohon agar nama jurnal kami disesuaikan dengan nama jurnal yang ada di ISSN Brin dari Jurnal Maneksi menjadi Jurnal Maneksi (Management Ekonomi Dan Akuntansi), karena hal ini menjadi masukan ketika kami mengajukan akreditasi jurnal kami. Atas bantuan ...