The Effect of CAR, BOPO, and NPF on The Profit-Sharing Ratio of Sharia Commercial Banks in Indonesia for the Period 2009 – 2023

Abstract

This research aims to analyze the effect of CAR, BOPO, and NPF on Profit Sharing Ratio: Indonesian Islamic commercial banks in 2009-202. Data obtained from the Indonesian Sharia Agency website, with a quantitative analysis approach through multiple linear regression methods. The results of the analysis show that CAR and NPF have no influence on PSR, while BOPO has a negative and significant influence on the PSR variable. This finding indicates that capital and the level of non-performing financing have not been able to significantly increase revenue from profit-sharing financing, but operational efficiency is an important factor in increasing PSR in Islamic banks. This study provides recommendations for the management of Islamic banks to increase operational efficiency, improve financing quality.