The Effect of Bank-Specific Factors on the Return on Asset (ROA) : Evidence from KB Bank Syariah (2018-2025)
DOI:
https://doi.org/10.24905/icobis.v2i1.20Keywords:
CIR, BOPO, NPF, FDR, ROA, BANKAbstract
This study aims to analyze the effect of CIR (Cost-to-Income Ratio), BOPO (Operating Cost-to-Operating Income Ratio), NPF (Non-Performing Financing), and FDR (Financing-to-Deposit Ratio) on ROA (Return on Assets) at Bank Bukopin Syariah for the period 2018–2025. This study employs a quantitative method using multiple linear regression analysis. The data used in this study are secondary data obtained from the official website published by Bank Bukopin Syariah for the period 2018–2025 on a quarterly basis. Data processing was performed using SPSS 26 software, employing a partial t-test, a simultaneous F-test, and a coefficient of determination test. The results indicate that, when analyzed individually, BOPO has a negative and significant effect on ROA, whereas CIR, NPF, and FDR do not have a significant effect. Simultaneously, these four variables have a significant effect on ROA with an adjusted R-squared value of 0.983, or 98.3%. This finding highlights the importance of bank efficiency in managing its operational activities so that the bank’s revenue remains under control and ROA can be improved. These results can serve as strategic considerations for financial decision-making and as a reference for further research on the factors influencing bank profitability
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