PENGARUH CAR, BOPO, NPF DAN FDR TERHADAP RETURN ON ASSET (ROA) BANK UMUM SYARIAH (Studi Kasus pada Bank Umum Syariah di Indonesia Tahun 2005 –2010)

Abstract

The objectives of this research is to analyze the influence of Capital Adequacy Ratio (CAR), Operation Efficiency (BOPO), Non Performing Financing (NPF) and Financing to Deposit Ratio (FDR) to Return On Asset (ROA) as a proxy of Islamic Bank’s profitability in Indonesia during 2005-2010 periods. This research uses time series data from The Islamic Bank’s quarterly published financial reports during 2005-2010 periods. The population used in this research are 11 Islamic Banks in Indonesia. After passing the purposive sampling phase, there were 3 samples of Islamic Banks that meet the criteria – Bank Muamalat Indonesia, Bank Syariah Mandiri, and Bank Mega Syariah. The data analysis technique used in this study is multiple regression analysis to obtain a comprehensive picture of the relationship between variables. Meanwhile, the classical assumptions test used in this study are autocorrelation, normality, multicollinearity, and heteroscedasticity. The result of this research shows that CAR has a negative influence on ROA, but it doesn’t significantly influence ROA. BOPO and NPF have a negative and significant influence on ROA. Meanwhile, FDR variable has a positive and significant influence on ROA. Predictive ability of the fourth variable on the ROA amounted to 67,2%, while the rest is influenced by other factors outside of the research model. The result of this research is expected to serve as a guideline for the Islamic Bank’s management in managing their company