The Impact of Third-Party Funds, the Quality of Earning Assets, and Murabahah Financing on Return on Assets (ROA) at Sharia Commercial Banks in Indonesia, 2020–2024
DOI:
https://doi.org/10.32923/36kppm51Keywords:
Third-Party Funds, Productive Asset Quality, Murabahah Financing, ROA, Islamic BankingAbstract
Islamic Commercial Banks (BUS) play a strategic role in Indonesia’s financial system, with profitability measured by Return on Assets (ROA) serving as a key indicator of financial health. This study examines the partial and simultaneous effects of Third-Party Funds (DPK), Productive Asset Quality (KAP), and Murabahah Financing on ROA in BUS during 2020–2024. Using a quantitative approach with panel data from 14 BUS, this study applies multiple linear regression and classical assumption tests. Results indicate that DPK and Murabahah Financing significantly influence ROA, while KAP shows no significant effect. Simultaneously, all three variables positively and significantly affect ROA, with an adjusted R² of 42.8%. The findings suggest that funding mobilization and profit-sharing-based financing remain primary drivers of BUS profitability, whereas asset quality proxies require nuanced risk management approaches aligned with Islamic banking principles. The study contributes to Islamic banking literature by empirically testing profitability determinants in the post-merger and post-pandemic era, offering strategic insights for bank management and policymakers
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