ANALISIS PENGARUH KECUKUPAN MODAL DAN UKURAN BANK TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA PERIODE (2018-2022)
DOI:
https://doi.org/10.31959/jm.v15i3.4085Abstract
Introduction: This study aims to analyze the influence of the Capital Adequacy Ratio (CAR) and bank size on Return on Assets (ROA) in Indonesian Sharia commercial banks during the 2018-2022 period.
Methods: Employing a quantitative approach with descriptive-verificative methods and multiple linear regression analysis, the study utilizes secondary data obtained from annual financial reports.
Results: The results indicate that CAR does not have a significant effect on ROA, whereas bank size has a significant positive effect on ROA. Simultaneously, CAR and bank size significantly influence ROA. The coefficient of determination is 0,976, indicating that 97.6% of the variation in ROA is explained by CAR and bank size, while the remaining 2.4% is explained by variables outside the model.
Conclusion and suggestion: The results show that CAR has no significant effect on ROA, while bank size has a positive and significant effect on ROA. Simultaneously, CAR and bank size significantly affect ROA, contributing 97.6% to its variation. Islamic banks are advised to optimize the use of capital and productive assets, while future research should include additional variables and observations to obtain more comprehensive results.
Keywords: Bank Size, Capital Adequacy Ratio, Commercial Banks, Islamic Multiple Linear Regression
Return On Assets
References
Agusto, A. H. R. S. (2021). Pengaruh Capital Adequacy Ratio (CAR) Dan Financing To Deposit Ratio (FDR) Terhadap Profitabilitas Bank Umum Syariah Di Indonesia. Maro: Jurnal Ekonomi Syariah Dan Bisnis, 4(2), 1–8. https://doi.org/10.31949/maro.v4i2.1189
Ain, N. (2021). Pengaruh Resiko Pembiayaan Bermasalah Dan Tingkat Kecukupan Modal Terhadap Profitabilitas Pada PT. Bank Bni Syariah. Jurnal Ilmiah Mahasiswa Pendidikan Agama Islam [JIMPAI], 1(2). https://ejournal.iaingorontalo.ac.id/index.php/mut/article/view/2844
Almunawwaroh, M., & Marliana, R. (2018). Pengaruh CAR, NPF dan FDR terhadap profitabilitas bank syariah di Indonesia. Amwaluna: Jurnal Ekonomi Dan Keuangan Syariah, 2(1), 1–17. https://doi.org/10.29313/amwaluna.v2i1.3156
Haryanto, S., Bachtiar, Y., & Khotami, W. (2020). Efficiency and Rentability of Islamic Banks in Indonesia. Inovator, 9(1), 41–48. https://doi.org/10.32832/inovator.v9i1.2972
Lullah, N., Taswan, T., & Waruwu, P. (2020). Pengaruh Kecukupan Modal, Loan To Deposit Ratio, Konsentrasi Kepemilikan Dan Ukuran Bank Terhadap Kinerja Bank Umum. Dinamika Akuntansi Keuangan Dan Perbankan, 9(1), 79–90. https://www.unisbank.ac.id/ojs/index.php/fe9/article/download/8228/3160
Masruroh, A., Ahsan, M., & Buchori, I. (2026). INTELLECTUAL CAPITAL DAN PROFITABILITAS BANK SYARIAH: Peran Strategis Maqashid Sharia Index. Pustaka Aksara. https://www.pustakaaksara.co.id/view/778?utm_source=chatgpt.com
Nugraha, D. A. (2023). Pengaruh Leverage, Ukuran Perusahaan Dan Efisiensi Operasional Terhadap Profitabilitas Perbankan Indonesia (Studi Kasus Pada 20 Bank Umum Konvensional Terbesar yang Terdaftar di OJK Periode 2018–2021). [Skripsi]. Universitas Muhammadiyah Semarang. https://eprints.umm.ac.id/id/eprint/27837/1/PENDAHULUAN.pdf
Nurcahyani, D. R., & Situngkir, T. L. (2021). Dampak rasio likuiditas, solvabilitas dan profitabilitas terhadap potensi kebangkrutan perusahaan. Jurnal Manajemen, 13(2), 324–331. https://journal.unimar-amni.ac.id/index.php/Wawasan/article/download/4398/3618
Rembet, W. E. C., & Baramuli, D. N. (2020). Pengaruh Car, Npl, Nim, Bopo, Ldr Terhadap Return on Asset (Roa)(Studi Pada Bank Umum Swasta Nasional Devisa Yang Terdaftar Di Bei). Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 8(3). https://doi.org/10.24912/jmbk.v3i3.4971
Utama, A. S., Rinofah, R., & Sari, P. P. (2022). Pengaruh Kecukupan Modal, Risiko Kredit t/erhadap Profitabilitas dengan Efisiensi sebagai Variabel Intervening. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 4(3), 943–961. https://doi.org/10.47467/alkharaj.v4i3.754
Vinori, J. (2024). Pengaruh CAR, FDR Dan BOPO terhadap ROA dengan firm size sebagai variabel moderasi: Studi Pada Bank Umum Syariah Tahun 2017-2023 [Skripsi]. Universitas Islam Negeri Maulana Malik Ibrahim. http://etheses.uin-malang.ac.id/73989/2/210503110055.pdf
Widanta, B., Hermuningsih, S., & Suyanto, S. (2025). Pengaruh modal, pembiayaan, dan nasabah bermasalah terhadap profitabilitas bank dengan ukuran bank sebagai variabel moderasi. Jurnal Manajemen Terapan Dan Keuangan, 14(01), 248–262. http://etheses.uin-malang.ac.id/73989/2/210503110055.pdf
Yuliana, I. R., & Listari, S. (2021). Pengaruh CAR, FDR, dan BOPO terhadap ROA pada bank syariah di Indonesia. Jurnal Ilmiah Akuntansi Kesatuan, 9(2), 309–334. https://doi.org/10.37641/jiakes.v9i2.870
Zahra, S. N., & Khansa, J. F. (2023). Determinasi Profitabilitas pada Lembaga Keuangan Syariah: Sebuah Studi Literatur. Jurnal Sistem Informasi, Akuntansi Dan Manajemen, 3(3), 313–320. https://jurnal.adai.or.id/index.php/sintamai/article/view/657
Website
BSI. (n.d.). Laporan Tahunan . Bank Syariah Indonesia. Https://Ir.Bankbsi.Co.Id/Annual_reports.Html.
Downloads
Published
Issue
Section
Citation Check
License
Copyright (c) 2026 Fahad Hilmi, Dini Paryanti
This work is licensed under a Creative Commons Attribution 4.0 International License.
Access and Licensing
All articles published in Jurnal Maneksi (Management Ekonomi Dan Akuntansi) are available immediately upon publication without any embargo period. No registration or subscription fees are required to access our content.
To facilitate clarity and ease of reuse, Jurnal Maneksi (Management Ekonomi Dan Akuntansi) adopts Creative Commons licenses. By default, all articles are published under the Creative Commons Attribution License (CC BY 4.0). This license permits unrestricted use, distribution, and reproduction in any medium, provided that proper attribution is given to the original author(s) and source.
Copyright Policy
Authors publishing in Jurnal Maneksi (Management Ekonomi Dan Akuntansi) retain copyright over their work. By submitting and publishing with Jurnal Maneksi (Management Ekonomi Dan Akuntansi), authors grant the journal the right of first publication under their chosen open-access license. This ensures that authors maintain full control over their intellectual property while enabling broad dissemination and reuse of their work.
Authors are also encouraged to:
- Share their published articles in institutional repositories or personal websites, ensuring proper acknowledgment of initial publication in Jurnal Maneksi (Management Ekonomi Dan Akuntansi).
- Enter into non-exclusive agreements for further distribution, such as including their articles in books or other publications.
