Pengaruh Faktor Internal, Ukuran Perusahaan, Green Banking, dan Kondisi Makroekonomi terhadap Profitabilitas Bank Umum Syariah.

Abstract

Pertumbuhan aset perbankan syariah yang belum sepenuhnya diikuti peningkatan kinerja keuangan, serta tuntutan implementasi Green Banking, mendorong penelitian ini untuk menganalisis pengaruh faktor internal bank, ukuran perusahaan, Green Banking, dan kondisi makroekonomi terhadap profitabilitas (ROA) Bank Umum Syariah di Indonesia periode 2021–2025 menggunakan regresi data panel. Variabel independen meliputi BOPO, FDR, SIZE, Green Banking, CAR, dan LN GDP per Kapita. Hasil pengujian simultan menunjukkan seluruh variabel berpengaruh signifikan terhadap ROA. Secara parsial, BOPO dan Green Banking berpengaruh negatif signifikan, CAR berpengaruh positif signifikan, SIZE berpengaruh positif namun hanya mendekati signifikan, sedangkan FDR dan LN GDP per Kapita tidak berpengaruh signifikan. Temuan ini menunjukkan efisiensi operasional dan kecukupan modal sebagai penentu utama profitabilitas BUS, sedangkan implementasi Green Banking masih membebani profitabilitas dalam jangka pendek.

The growth of national Islamic banking assets not fully matched by improved financial performance, along with the demand for Green Banking implementation, motivated this study, which analyzed the effect of internal bank factors, firm size, Green Banking, and macroeconomic conditions on the profitability (ROA) of Islamic Commercial Banks in Indonesia over 2021–2025 using panel data regression. Independent variables consisted of BOPO, FDR, SIZE, Green Banking, CAR, and LN GDP per capita. The simultaneous test showed that all variables significantly affected ROA. Partially, BOPO and Green Banking had significant negative effects, CAR had a significant positive effect, SIZE had a positive but only marginally significant effect, while FDR and LN GDP per capita had no significant effect. These findings indicated operational efficiency and capital adequacy as the main determinants of ICB profitability, while Green Banking still burdened profitability in the short term.