The Effect Of Return On Assets (ROA), Return On Equity (ROE), And Non-Performing Financing (NPF) On The Capital Adequacy Ratio (CAR) At Sharia Commercial Banks 2021–2025

Septiani Septiani; Ihwan Satria  Lesmana; Yuliah Yuliah

doi:10.63922/ijebir.v5i06.6784

Septiani Septiani Fakultas Ekonomi Dan Bisnis Universitas Bina Bangsa
Ihwan Satria Lesmana Fakultas Ekonomi Dan Bisnis, Universitas Bina Bangsa
Yuliah Yuliah Fakultas Ekonomi Dan Bisnis, Universitas Bina Bangsa

DOI: https://doi.org/10.63922/ijebir.v5i06.6784

Keywords: Return on Assets (ROA), Return on Equity (ROE), Non-Performing Financing (NPF), Capital Adequacy Ratio (CAR), Islamic Commercial Banks.

Abstract

The Capital Adequacy Ratio (CAR) is a key indicator for assessing a bank’s ability to maintain capital adequacy and manage risks. In Islamic commercial banks, profitability and financing risk factors may influence capital stability. This study aims to determine the effect of Return on Assets (ROA), Return on Equity (ROE), and Non-Performing Financing (NPF) on CAR in Islamic commercial banks during 2021–2025. This study employs a quantitative approach with an associative research design. The study uses secondary data from Islamic commercial banks' annual financial reports. The sample was selected using purposive sampling, resulting in 30 observations. Data analysis used panel data regression with the Fixed Effects Model (FEM). The results indicate that, individually, ROA, ROE, and NPF have no significant effect on CAR, with p-values of 0.8793, 0.7809, and 0.2455, respectively. However, when considered simultaneously, ROA, ROE, and NPF significantly affect CAR, with an F-statistical probability value of 0.000000. The adjusted R-squared value of 0.949543 indicates that the independent variables explain 94.95% of the CAR variation. This study concludes that ROA, ROE, and NPF do not individually affect CAR significantly, but collectively they influence the capital adequacy of Islamic commercial banks. The findings are expected to provide insights for bank management in maintaining profitability, managing financing risk, and strengthening capital.

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