THE INFLUENCE OF NPF AND CAR RATIOS ON THE PROFITABILITY MEASURE OF RETURN ON ASSETS IN ISLAMIC BANKS
DOI:
https://doi.org/10.54783/yy22bp49Keywords:
Non-Performing Financing (NPF), Capital Adequacy Ratio (CAR), Profitability, Return on Assets (ROA), Islamic BankAbstract
This research is driven by the significance of financing risk management and capital adequacy in sustaining stability and enhancing the profitability ofl Islamic lbanks in Indonesia. Thisl study seeks tol examinel the impact ofl Non-lPerforming lFinancing (NPFl) and lCapital Adequacy lRatio (lCAR) onl the lprofitability of Islamicl banks, las shown byl Returnl on Assetsl (ROA), within the 2021–2024 timeframe. The research employed panel regression analysis utilizing a Fixed Effect Model (FEM) technique. The findings indicate that individually, NPF and CAR do not significantly influence ROA; nevertheless, collectively, they exert a significant impact, demonstrating the model's strong capacity to elucidate variations in profitability. The findings suggest that finance risk and capital sufficiency are not direct predictors of profitability; rather, they contribute to a larger performance framework driven by operational efficiency and managerial strategy. This study concludes that enhancing risk and capital management must be harmonized with the optimization of other internal elements to augment thel profitability lof Islamic banksl in lIndonesia.
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