JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Vol 4, No 3 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)

Kinerja Return on Asset (ROA) Bank Umum Syariah dan Faktor yang Mempengaruhinya

Siti Aisyah Nurrizqi Rahmadania (Universitas Pamulang)

Article Info

Publish Date
05 Dec 2021

Abstract

The financial performance of Islamic banks shows that bank profits are the main thing in the survival of the company. This profit performance can serve to increase capital and anticipate potential losses from disbursed financing. This research has a purpose for the performance of ROA Profitability of Islamic Commercial Banks in terms of the bank's fundamental factors that influence it. The data analysis technique used is panel data regression on 14 Islamic Commercial Banks with a data period of 2015-2019. The results of this study indicate that ROA is significantly negatively affected by BOPO and Bank Size (Total Assets) and is positively influenced by CAR. 

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Journal Info
JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Website

Abbrev

JABI

Publisher

Universitas Pamulang

Subject

Economics, Econometrics & Finance

Description

Journal of Sustainable Accounting Indonesia (JABI) is a publication media of scientific research in accounting field published by Accounting S1 Department, Faculty of Economics, Universitas Pamulang regularly every four monthly. Focus: provides research benefits to the development of accounting ...