Pengaruh Kinerja Keuangan Terhadap Return On Assets (Roa) Pada Bank Umum Syariah Devisa

The principle of bank is a trust agency, which functions as financial intermediaries between parties who need funds by collecting it from excessively funded communities and channeling it to those who need funds. Factors that can influence ROA of Sharia Banks are liquidity, asset quality, sensitivity, efficiency, and solvency. The purpose aims to determine the effect of liquidity, asset quality, sensitivity, efficiency, and solvency simultaneously and partially towards ROA in Foreign Exchange Islamic Commercial Banks. This study used 3 samples, Bank Mega Sharia, Bank Panin Dubai Sharia, and Bank BRI Sharia from the period 2013 until 2018. The results of this study simultaneously variables FDR, IPR, NPF, APB, PDN, REO, FACR, and PR has a significant influence on ROA in Foreign Exchange Islamic Banks. While partially NPF, REO, and PR variables have a significant influence on ROA while FDR, IPR, APB, PDN, and FACR variables have no significant effect on ROA. And that the most dominant variable is REO. Keyword: liquidity, asset quality, sensitivity, efficiency, solvency, ROA