The Determinant Effect of Financial Performance on Return on Assets (ROA) in Full-Fledged Islamic Banks in Indonesia for the 2015-2019 Period

Abstract The objective of this analysis is to determine the impact of Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF) and Operating Income versus Operating Expenses (Biaya Operasional Pendapatan Operasional/ BOPO) on Return on Assets (ROA) on Full-Fledged Islamic Banks in Indonesia during the 2015-2019 research period. The number of samples used was four companies depending on the purpose of sampling. The technique used in data analysis includes a multi-linear regression analysis studied with EVIEW 9. The findings of the test hypotheses indicate that CAR has a negative and substantial impact on ROA. At the same time, NPF has no effect on ROA. BOPO has a negative and important effect on ROA. At the same moment, the variables of CAR, NPF and BOPO have a major impact on RO