Effects of Murabahah Financing, BOPO, Total Assets, and NPF on Operating Income of Islamic Commercial Banks in Indonesia, 2020–2025
DOI:
https://doi.org/10.24905/icobis.v2i1.75Keywords:
Murabahah Financing, BOPO, Total Assets, Non-Performing Financing, Operating IncomeAbstract
This study examines the effects of murabahah financing, operating expenses to operating income (BOPO), total assets, and non-performing financing (NPF) on the operating income of Islamic commercial banks in Indonesia during 20202025, both partially and simultaneously. A quantitative approach was employed using secondary data from annual financial statements obtained from the Financial Services Authority (OJK) and the banks’ websites. Purposive sampling resulted in 10 Islamic commercial banks and 60 observations. Multiple linear regression was performed using SPSS 25. The results show that murabahah financing has no significant effect on operating income (sig. = 0.053), while BOPO has a significant effect (sig. = 0.026), total assets have no significant effect (sig. = 0.189), and NPF has a significant negative effect (sig. = 0.009). Simultaneously, the four independent variables significantly affect operating income (F = 9.031; sig. = 0.000). The R² of 0.396 indicates that 39.6% of the variation in operating income is explained by the model, while 60.4% is explained by other factors.
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