THE EFFECT OF SALE AND PURCHASE FINANCING, PROFIT- SHARING FINANCING, AND RASIO NON PERFORMING FINANCING (NPF) ON THE ROA PROFITABILITY OF ISLAMIC COMMERCIAL BANKS IN INDONESIA
DOI:
https://doi.org/10.36085/jamekis.v8i3.9117Abstract
Profitability is a key indicator in assessing the financial performance of Islamic banks, reflected in Return on Assets (ROA). ROA is influenced by income generated from financing, whether based on sale and purchase (such as salam and istisna), profit-sharing financing (mudharabah and musyarakah), and financing risks such as Non-Performing Financing (NPF). This study aims to analyze the effect of sale and purchase financing, profit-sharing financing, and the NPF ratio on ROA at Islamic Commercial Banks in Indonesia. The study used a quantitative approach using secondary data from Islamic Banking Statistics obtained from the Financial Services Authority (OJK) website for the period 2004-2022. The data were then analyzed using multiple linear regression. The t-test results showed that sale and purchase financing had no significant effect on ROA, with a significance value of 0.3315. Profit-sharing financing had a significant but negative effect on ROA, with a significance value of 0.0002. NPF did not show a significant effect on ROA, with a significance value of 0.9731. The simultaneous F-test results obtained a significance value of 0.0751, indicating that the three variables did not jointly influence ROA. The Adjusted R² value of 0.2318 indicates that 23.18% of the variation in ROA can be explained by the three variables. The study's conclusion emphasizes the need to strengthen risk management strategies and the effectiveness of profit-sharing financing to increase profitability.
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