Analysis of the Influence of Non-Performing Finance (NPF) and Operating Costs and Operating Income (BOPO) on Return on Assets (ROA) at Bank Syariah Indonesia KCP Medan Padang Bulan

Diajeng Regita Nandani, Atika Atika, Nur Ahmadi Bi Rahmani

Abstract


This study aims to examine the effect of Non Performing Financing (NPF) and Operating Expenses to Operating Income (BOPO) on Return on Assets (ROA) at Bank Syariah Indonesia KCP Medan Padang Bulan during the 2021–2024 period, considering the importance of profitability as an indicator of Islamic bank performance. This research adopts a quantitative approach using secondary time-series data obtained from quarterly financial reports, which are analyzed through multiple linear regression with the assistance of SPSS version 25. The findings indicate that NPF has a negative but insignificant effect on ROA, suggesting that fluctuations in problematic financing did not significantly affect profitability during the observation period. Conversely, BOPO is found to have a negative and significant effect on ROA, confirming that operational inefficiency substantially reduces bank profitability. Simultaneously, NPF and BOPO significantly influence ROA, highlighting the combined role of financing risk and operational efficiency in shaping financial performance. These results imply that management should prioritize improving operational efficiency while maintaining prudent financing risk control to enhance sustainable profitability. Focus on a branch-level Islamic banking unit using consecutive quarterly data, providing micro-level empirical evidence that complements prior studies predominantly conducted at the corporate or national banking level.

Keywords


Non-Performing Finance, BOPO, Return on Assets, Islamic Banking.

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DOI: https://doi.org/10.17509/ijdb.v5i4.97058

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