Analisis Pengaruh Rasio Kesehatan Keuangan terhadap Profitabilitas Bank Syariah di Indonesia Tahun 2020-2024

Abstract

This study aims to examine how financial health ratios consisting of CAR, BOPO, FDR, and NPF affect the profitability of Islamic Commercial Banks in Indonesia as measured by ROA. The research employs a quantitative approach using secondary data obtained from the annual reports of 12 Islamic banks for the 2020-2024 period. All data were processed using descriptive statistics, classical assumption tests, and multiple linear regression analysis with SPSS. The results indicate that CAR has a positive and significant effect on ROA, while BOPO has a negative and significant effect. This confirms that capital strength and operational efficiency are key factors determining a bank’s ability to generate profits. Meanwhile, FDR and NPF do not show a significant effect on ROA, although their relationships remain consistent with theoretical expectations. Simultaneously, the four ratios collectively have a significant influence on ROA, indicating that overall financial health can explain the variations in the profitability of Islamic banks. These findings highlight the importance of strengthening capital and improving efficiency as primary strategies to enhance the financial performance of Islamic banking.