This study aims to analyze the significance of the influence of the effect of Capital
Adequacy Ratio (CAR), Operational Costs on Operating Income (BOPO) and
Non Performing Financing (NPF) on Return On Assets (ROA) in Islamic
Commercial Banks in Indonesia for the 2015-2019 period, as well as to analyze
the intervening effect of the Financing To Deposit Ratio (FDR) on each of the
independent variables on the dependent variable.
The population in this study were all Islamic Commercial Banks in Indonesia,
while the sample in this study were 10 (ten) Islamic Commercial Banks in
Indonesia for the period 2015-2019 which were selected using purposive
sampling technique. The analysis model used in this research is multiple linear
regression analysis model, while the analysis technique uses a partial significance
test (t test). Then to determine the effect of the intervening variables used the
Sobel test processed with the SPSS 23.00 program.
The results of proving the hypothesis and discussion show that the Capital
Adequacy Ratio (CAR) has a negative and significant effect on the Financing To
Deposit Ratio (FDR). Operational Costs on Operational Income (BOPO) have a
negative and insignificant effect on the Financing to Deposit Ratio (FDR). Non
Performing Financing (NPF) has a positive and insignificant effect on Financing
to Deposit Ratio (FDR). Capital Adequacy Ratio (CAR) has a positive and
insignificant effect on Return On Assets (ROA). Operational Costs to Operating
Income (BOPO), Non Performing Financing (NPF), and Financing to Deposit
Ratio (FDR) have a negative and significant effect on Return On Assets (ROA).
Meanwhile, the Financing to Deposit Ratio (FDR) mediates a significant positive
effect of Capital Adequacy Ratio (CAR) on Return On Assets (ROA), but does not
mediate the effect of Operating Costs on Operating Income (BOPO) and Non
Performing Financing (NPF) on Return On Assets. (ROA) in Islamic Commercial
Banks in Indonesia for the period 2015-2019.