PENGARUH FINANCING TO DEPOSIT RATIO (FDR), OPERATING EXPENSE RATIO (OER) DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP RETURN ON ASSETS (ROA) BANK UMUM SYARIAH DI INDONESIA

REFANZA, NAL DJAUHARI (2026) PENGARUH FINANCING TO DEPOSIT RATIO (FDR), OPERATING EXPENSE RATIO (OER) DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP RETURN ON ASSETS (ROA) BANK UMUM SYARIAH DI INDONESIA. Diploma thesis, UIN Raden Intan Lampung.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh Financing to Deposit Ratio, Operating Expense Ratio, kepemilikan institusional, dan kepemilikan manajerial terhadap Return On Assets (ROA) Bank Umum Syariah di Indonesia untuk periode 2020–2024. Metode penelitian yang digunakan adalah pendekatan kuantitatif asosiatif dengan data panel yang diperoleh dari laporan tahunan dan laporan keberlanjutan korporasi. Teknik sampling yang digunakan adalah sampling purposif dengan total 10 bank selama lima tahun pengamatan. Analisis data dilakukan menggunakan regresi data panel dengan pendekatan Fixed Effect Model (FEM) melalui perangkat lunak Eviews 12, setelah melalui uji Chow dan Uji Hausman. Hasil penelitian menunjukan bahwa FDR tidak berpengaruh signifikan terhadap ROA. OER berpengaruh signifikan negatif terhadap ROA. Kepemilikan institusional berpengaruh signifikan positif terhadap. Kepemilikan manajerial tidak berpengaruh signifikan terhadap (ROA). Secara simultan, FDR, OER, kepemilikan institusional, dan kepemilikan manajerial berpengaruh signifikan terhadap ROA, dengan 92,10% variasi ROA dapat dijelaskan oleh model penelitian. Kata Kunci: Financing to Deposit Ratio, Operating Expense Ratio, Kepemilikan Institusional, Kepemilikan Manajerial, Return On Assets. ABSTRACT This study aims to analyze the effects of the Financing-to-Deposit Ratio, Operating Expense Ratio, institutional ownership, and managerial ownership on the Return on Assets (ROA) of Sharia Commercial Banks in Indonesia for the period 2020–2024. The research method used is an associative quantitative approach with panel data obtained from annual reports and corporate sustainability reports. The sampling technique used was purposive sampling, involving a total of 10 banks over the five-year observation period. Data analysis was conducted using panel data regression with the Fixed Effects Model (FEM) approach via Eviews 12 software, following the Chow and Hausman tests. The results indicate that the FDR does not have a significant effect on ROA. The OER has a significant negative effect on ROA. Institutional ownership has a significant positive effect on ROA. Managerial ownership has no significant effect on ROA. Simultaneously, FDR, OER, institutional ownership, and managerial ownership have a significant effect on ROA, with 92.10% of the variation in ROA explained by the research model.

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