The Effect of NPM, NPF, DAR, CIR, and DPK on Profitability (ROA) of Islamic Banks in the World
DOI:
https://doi.org/10.24252/lamaisyir.v12i1.56469Keywords:
NPM, CIR, Profitability, EffectAbstract
In banks, the aspect that is able to show profit conditions is called profitability. There are other aspects that can affect profitability such as NPM, NPF, DAR, CIR, and also DPK. This study aims to determine the effect of NPM, NPF, DAR, CIR, and DPK on the profitability of Islamic banks in the world. This research uses quantitative methods. ers The population in this study were 100 Islamic banks listed as The Strongest Islamic Bank In The World according to The Asian banker using purposive sampling technique which resulted in 20 samples. The data in this research is secondary data taken from the annual reports of each Islamic bank for the 2019-2023 period. The results showed that the variables NPM and CIR each partially had a significant effect on the profitability of Islamic banks in the world. Meanwhile, the NPF, DAR, and DPK variables each show results that have no significant effect on the profitability of Islamic banks in the world. Simultaneously, NPM, NPF, DAR, CIR, and DPK have a significant effect on the profitability of Islamic banks in the world.
References
Abi Kumalasari, I., & Hersugondo, H. (2020). Analisis Pengaruh LOANTA, LTA, AU, IER, EQTA, EQL dan CIR terhadap Profitabilitas Pada Bank Umum Syariah Di Indonesia (Studi Kasus pada Bank Umum Syariah Yang Terdaftar di Otoritas Jasa Keuangan Tahun 2008–2018). Diponegoro Journal of Management, 9(4).
Aini, N., & Kristanti, I. N. (2020). Pengaruh Intellectual Capital, LDR, DAR dan TATO Terhadap Profitabilitas Pada Perusahaan Perbankan. Jurnal Ilmiah Mahasiswa Manajemen, Bisnis Dan Akuntansi (JIMMBA), 2(5), 699–712.
Amaliah, E. N., Darnah, D., & Sifriyani, S. (2020). Regresi data panel dengan pendekatan common effect model (CEM), fixed effect model (FEM) dan random effect model (REM)(Studi kasus: persentase penduduk miskin menurut Kabupaten/Kota di Kalimantan Timur tahun 2015-2018). ESTIMASI: Journal of Statistics and Its Application, 1(2), 106–115.
Anggraeni, S. W., & Nasution, R. (2022). Pengaruh Debt To Asset Ratio (DAR) Dan Total Asset Turnover (TATO) Terhadap Return On Asset (ROA) Pada Perusahaan Sub Sektor Semen Yang Terdaftar Di Bursa Efek IndonesiaPeriode 2015-2021. Jurnal Sinar Manajemen, 9(3), 342–356.
Danang, S. (2016). Metodologi penelitian akuntansi. PT Refika Aditama.
Hodi, H., & Wardana, G. K. (2023). Pengaruh Dpk, Pembiayaan Mudharabah, Npf Terhadap Roa Bank Umum Syariah Di Indonesia. I-ECONOMICS: A Research Journal on Islamic Economics, 9(2), 164–181.
Ibrahim, M. W., & Raharja, B. S. (2018). the Factors That Affect Efficiency of Indonesian’S Banking. Business and Economics Conference In Utilizing of Modern Technology, 94–108.
Ishak, I. M., & Pakaya, S. I. (2022). Pengaruh Non-Performing Financing (NPF) Terhadap Return On Asset (ROA) Di Perbankan Syariah Indonesia (Studi Kasus Pada Bank Umum Syariah Yang Terdaftar Di Ojk Tahun 2013-2020). JAMBURA: Jurnal Ilmiah Manajemen Dan Bisnis, 5(1), 66–70.
Islamic Financial Service Board. (2024). Stability report 2024.
LM RISMAN, L. (2020). Pengaruh FDR dan DAR terhadap ROA (Studi Pada PT. Bank Muamalat Indonesia Tahun 2015-2020).
Margarita, Y., & Kholis, N. (2021). Pengaruh Loan to Deposit Ratio, Net Profit Margin, Dan Dept to Equity Ratio Terhadap Porfitabilitas, Studi Kasus Pada Bank Umum Syariah Yang Terhadap di Bursa Efek Indonesia Periode Tahun 2015-2019. Jurnal Akuntansi Dan Bisnis Indonesia, 5(1), 104–111.
Masruroh, S. A., & Wardana, G. K. (2022). The Influence of Asset Growth, Profitability, and Firm Size on the Capital Structure of Islamic Banking in the World Period 2011. Journal of Economics, Finance And Management Studies.
Nabela, I. N., Fitriano, Y., & Hidayah, N. R. (2023). Pengaruh Net Profit Margin (NPM) Return On Asset (ROA), Return On Equity (ROA) Terhadap Nilai Perusahaan PT. Astra International TBK Tahun 2017-2021. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 11(2), 1153–1168.
Sakti, I. (2018). Analisis Regresi Data Panel Menggunakan Eviews. Modul Eviews, 9, 1–25.
Shoumi, I. N. H., & Wardana, G. K. (2024). Determination of Firm Value with Dividend Policy as Moderation Variable: Evidence Islamic Banking in the World. Maliki Islamic Economics Journal, 4(1), 27–42. https://doi.org/10.18860/miec.v4i1.26956
Siregar, P. A., Suginam, S., Harahap, N., & Olivia, H. (2023). Menganalisis Pengaruh Cadangan Kerugian Penurunan Nilai (CKPN), Dana Pihak Ketiga (DPK), dan Non-Performing Financing (NPF) Terhadap Profitabilitas Perbankan Syariah di Indonesia. Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 5(2), 307–316.
Sopingi, I. (2024). Pengaruh Dana Pihak Ketiga Dan Financing To Deposit Ratio Terhadap Profitability Bank Syariah. Jurnal Ekonomi, Manajemen Dan Perbankan (Journal of Economics, Management and Banking), 10(1), 31–38.
Subekti, W. A. P., & Wardana, G. K. (2022). Pengaruh CAR, Asset Growth, BOPO, DPK, Pembiayaan, NPF dan FDR Terhadap ROA Bank Umum Syariah. INOBIS: Jurnal Inovasi Bisnis Dan Manajemen Indonesia, 5(2), 270–285.
Sugiyono. (2019). Metode Penelitian Kuantitatif Kualitatif dan R&D. Alfabeta Bandung.
Syaipudin, L., & Luthfi, A. (2025). Pengaruh Financing to Debt Ratio dan Net Profit Margin terhadap Profitabilitas Bank Muamalat Indonesia Periode 2013-2022. Jurnal Ilmiah Akuntansi Publik, Manajemen Dan Perbankan, 1(1), 10–21.
Wardana, G. K., & Barlian, N. A. (2022). Determinant of Islamic Banks on the World Capital Structure. IQTISHODUNA: Jurnal Ekonomi Islam, 11(2), 197–208.
Wati, W. W. (2024). Pengaruh Tingkat Non Performing Financing Terhadap Profitabilitas Pada Bank Syariah Indonesia Periode 2021-2022. Jurnal Ekonomi Dan Keuangan Syariah, 3(2), 1055–1070.
Wicaksono, A. (2018). Pengaruh Good Corporate Governance Terhadap Profitabilitas Perusahaan. Universitas Negeri Semarang.
Yanti, E. M. (2021). Analisis Profitabilitas Bank Syariah BUMN Pasca Merger dan Kesadaran Masyarakat terhadap Produk Perbankan Syariah pada Masa Pandemi Covid-19. Jurnal Ekobismen, 1(2).
Yuni, Y., Hendrianto, H., & Harianto, H. (2024). Pengaruh Fdr, Cir, Bopo Terhadap Roa pada Bank Muamalat Indonesia Tahun 2019-2023. Institut Agama Islam Negeri Curup.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Annisa Sinta Dewi, Guntur Kusuma Wardana, Indah Yuliana
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
By submitting your manuscript to our journal, you are following Copyright and License.
