Pengaruh Diversifikasi Pendapatan dan Variabel Internal Bank Terhadap Keuntungan Bank Syariah

Abdullah H Ali, Agus Widarjono

Abstract


This study examines the impact of income diversification and internal bank variables on the profitability of Islamic banks in Indonesia, measured by Return on Assets (ROA). The independent variables include income diversification, total assets (Lasset), Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), Cost to Income Ratio (CIR), Financing to Deposit Ratio (FDR), as well as the COVID-19 control variable. Data were obtained from the quarterly financial reports of 14 Sharia Commercial Banks (BUS) and 18 Sharia Business Units (UUS) in Indonesia during the period from Q1 2016 to Q4 2023, published on the official websites of the banks and the OJK. The analysis was conducted using the static panel data method with the Fixed Effect Model (FEM) approach. The research results indicate that Lasset, NPF, CIR, and FDR have a significant impact on the ROA of Islamic banks. Meanwhile, income diversification, CAR, and the COVID-19 variable do not have a statistically significant effect on ROA. These findings indicate that the profitability of Islamic banks is more influenced by operational efficiency and financing risk management compared to income diversification strategies.


Keywords


ROA, Diversifikasi Pendapatan, Lasset, CAR, NPF, CIR, FDR

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DOI: https://doi.org/10.5281/zenodo.14915906

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