Analisis Faktor Penentu Profitabilitas Bank Syariah: Studi Literatur

Abstract

This study aims to explore the influence of Good Corporate Governance (GCG), Financing to Deposit
Ratio (FDR), Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), and Operating Costs
to Operating Income (BOPO) on the profitability of Islamic Commercial Banks in Indonesia, using a
literature study approach. The novelty of this study lies in its approach that integrates various
fundamental factors in Islamic banking. Through analysis of various relevant literature sources, this
study is expected to provide a deeper understanding of the factors that influence the profitability of
Islamic financial institutions. The results show that the influence of these five variables on profitability
is inconsistent, with varying impacts from one study to another. For example, the CAR variable was
found to have a significant impact on profitability in some studies, while others did not show similar
results. On the other hand, GCG showed a significant negative relationship with Islamic bank
performance, especially on the composition of the Sharia Supervisory Board. This finding can be
strengthened by using the Islamic Performance Index (IPI) approach, which not only measures
financial performance, but also aspects of sharia compliance, social responsibility, and distributive
justice. Further research is recommended to add variables such as Net Interest Margin (NIM) and
yields, especially for Islamic banks listed on the IDX.