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Annisa, Maulidya and Rahayu, Yayuk Sri 
ORCID: https://orcid.org/0000-0001-6315-7943
(2026)
Analisis determinan profitabilitas bank umum syariah di Indonesia.
Jurnal Akuntansi dan Keuangan Islam, 14 (1).
pp. 1-26.
ISSN 2549-3876
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Abstract
The objective of this research is to investigate how economic freedom, economic growth, inflation, the capital adequacy ratio (CAR), and non-performing financing (NPF) influence the profitability of Islamic Commercial Banks (ICB) in Indonesia from 2015 to 2024. This research employs a quantitative approach, using panel data regression analysis in Eviews 12. The population consists of Islamic Commercial Banks registered with the Financial Services Authority (OJK) in Indonesia. The data period is from 2015 to 2024 with a total of 14 ICBs. Eight Islamic Commercial Banks were obtained using purposive sampling. The findings of this study indicate that economic freedom has a positive effect on the profitability of Islamic Commercial Banks, while non-performing financing (NPF) has a negative effect. The profitability of Islamic Commercial Banks is not significantly influenced by factors such as economic growth, inflation, and capital adequacy ratio (CAR). Therefore, Islamic Commercial Banks need to prioritize strict financing risk management to control non-performing financing (NPF) and continue to implement policies that increase economic freedom to improve their profitability.
| Item Type: | Journal Article |
|---|---|
| Keywords: | macroeconomics; capital adequacy ratio; non-performing financing; profitability; islamic commerical ban |
| Subjects: | 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1502 Banking, Finance and Investment > 150201 Finance |
| Divisions: | Faculty of Economics > Department of Islamic Banking |
| Depositing User: | Yayuk Sri Rahayu |
| Date Deposited: | 03 Aug 2026 13:35 |
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