Pengaruh Non Performing Financing, Biaya Operasional Pendapatan Operasional, Capital Adequacy Ratio Terhadap Profitabilitas Pada BPR Syariah Di Solo Raya

Abstract

This research aimed to know and analyze the influence of Non Performing Financing (NPF), Operational Efficiency Ratio (BOPO), and Capital Adequacy Ratio (CAR) on profitability (ROA) in Sharia Rural Banks (BPR Syariah) in Solo Raya. The data used in this study is secondary data in the form of Annual Financial Reports of BPR Syariah in Solo Raya over the last 6 years (2020–2025), obtained from the official publication website of the Otoritas Jasa Keuangan (www.ojk.go.id). The research employs a quantitative approach with a total sampling technique. Since the population consists of 8 banks, the entire population was used as the sample. The data analysis method applied in this study is Multiple Linear Regression. The results of this study indicate that NPF, BOPO, and CAR partially affects profitability. This is because NPF measures the percentage of non-performing financing, thereby affecting income; BOPO measures the bank's level of efficiency in carrying out its operational activities; and CAR measures capital adequacy to cover the risk of losses.