THE INFLUENCE OF ASSET GROWTH, CAPITAL ADEQUACY RATIO (CAR) AND OPERATING COST OF OPERATING INCOME (BOPO) ON PERFORMANCE ISLAMIC FINANCE IN INDONESIA
Main Article Content
Dimas Anjasmara
Mustafa Kamal Rokan
Reni Ria Armayani Hasibuan
Financial institution produces financial statements that reflect its financial condition. Financial
performance is assessed through ratios within these statements, one of which is the profitability
ratio. The profitability ratio indicates the amount of profit earned by the company, evaluating
how efficiently management can generate profit from each sale made. This study aims to examine
the effect of Asset Growth, CAR (Capital Adequacy Ratio), and BOPO (Operating Expenses to
Operating Income) on ROA (Return on Assets). The population in this research consists of seven
companies listed under Indonesian Islamic Commercial Banks. The data analysis methods
employed include Normality Test, Multicollinearity Test, Heteroscedasticity Test, Multiple Linear
Regression Analysis, and Hypothesis Testing. Based on the T-test results, Asset Growth has a
value of 0.048 <0.05, indicating that Asset Growth significantly affects ROA. The CAR variable
has a significance value of 0.359>0.05, meaning that CAR does not have a significant effect on
ROA. BOPO significantly affects ROA with a significance value of 0.000<0.05. Furthermore, the
Simultaneous Test (F) shows that Asset Growth, CAR, and BOPO collectively have a significant
effect on ROA, with a significance value of 0.000<0.05.
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