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Abstract

This study aims to analyze the effect of Financing to Deposit Ratio (FDR) and Operating Expenses to Operating Income (BOPO) on Return on Assets in Islamic commercial banks. The research methodology used is associative quantitative research. The research population used in this study are all Islamic commercial banks registered with Bank Indonesia for the period 2020-2024 with samples taken, namely 3 Islamic commercial banks. Determination of the sample uses Purposive Sampling technique. Data analysis method uses Classical assumption test (Normality test, Multicollinearity test, Heteroscedasticity test, Autocorrelation test, Correlation coefficient, Determination coefficient), Multiple linear regression Hypothesis test (T test and F test). with the help of SPSS version 26 program. The independent variables consist of Financing to Deposit Ratio (X1) and Operating Expenses to Operating Income (X2), while the dependent variable is Return on Assets. The t-test results show that the calculated t value is -1.681 < ttable 2.179 and the sig. value is 0.119 > 0.05. This means that the Financing To Deposit Ratio variable partially has no influence and is not significant on Return On Assets. Then the Operating Expenses Operating Income variable shows a calculated t value of -10.010 < ttable 2.228 and the sig. value is 0.00 < 0.05. This means that the Operating Expenses Operating Income variable partially has no influence and is significant on Return On Assets. Simultaneously, the FDR and BOPO variables have a significant influence on Return On Assets.

Keywords

FDR BOPO ROA Profitability Islamic Bank

How to Cite

Citation Format
Ananda, D., Muniarty, P., & Pratiwi, A. (2026). Pengaruh Financing To Deposit Ratio (Fdr) dan Beban Operasional Pendapatan Operasional (BOPO) Terhadap Return On Asset Pada Bank Umum Syariah. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 12(5), 4203-4215. https://doi.org/10.35870/jemsi.v12i5.6911

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Author Biographies

Dea Ananda, Sekolah Tinggi Ilmu Ekonomi Bima

Sekolah Tinggi Ilmu Ekonomi Bima, Kota Bima, Indonesia.

Puji Muniarty, Sekolah Tinggi Ilmu Ekonomi Bima

Sekolah Tinggi Ilmu Ekonomi Bima, Kota Bima, Indonesia.

Aliah Pratiwi, Sekolah Tinggi Ilmu Ekonomi Bima

Sekolah Tinggi Ilmu Ekonomi Bima, Kota Bima, Indonesia.

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Copyright (c) 2026 Dea Ananda, Puji Muniarty, Aliah Pratiwi

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