PENGARUH DANA PIHAK KETIGA (DPK), NON PERFORMING FINANCING (NPF), DAN FINANCING TO DEPOSIT RATIO (FDR) TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIAPERIODE 2019–2023

Muhimmatul Khoiroh; Musyafa2

doi:10.29040/jiei.v12i5.21039

Authors

Muhimmatul Khoiroh Universitas Islam Nahdlatul Ulama Jepara, Indonesia
Musyafa2 Universitas Islam Nahdlatul Ulama Jepara, Indonesia

DOI:

https://doi.org/10.29040/jiei.v12i5.21039

Keywords:

Islamic Commercial Banks, Financing to Deposit Ratio, Non-Performing Financing, Return on Assets, Third-Party Funds

Abstract

The Islamic banking industry in Indonesia has grown significantly in assets; however, this growth has not always been matched by stable profitability. This study examines the effect of Third Party Funds (TPF), Non-Performing Financing (NPF), and Financing to Deposit Ratio (FDR) on Return on Assets (ROA) in Islamic Commercial Banks in Indonesia. This research employs panel data obtained from the published financial statements of Islamic Commercial Banks during the study period. Panel data regression analysis is applied using the Random Effects Model (REM), which is selected based on the results of the model selection tests. The empirical results indicate that, partially, TPF, NPF, and FDR do not have a significant effect on ROA. However, they do not significantly affect ROA. The relatively low coefficient of determination suggests that the ability of TPF, NPF, and FDR to explain variations in ROA is limited, indicating that the profitability of Islamic Commercial Banks is influenced by other factors outside the proposed model. These findings imply that improving Islamic banks' profitability depends not only on fund mobilisation and financing distribution, but also on operational efficiency, management quality, and external factors.

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