Pengaruh Capital Adequacy Ratio (CAR)dan Ukuran Perusahaan (SIZE) Terhadap Return On Asset(ROA) pada PT Bank BCA Syariah Periode 2015-2024

Abstract

This study aims to determine and analyze the effect of Capital Adequacy Ratio (CAR) and Firm Size on Return On Asset (ROA) at PT Bank BCA Syariah, both partially and simultaneously, during the 2015–2024 period. The background of this study is the divergent movement pattern between CAR and ROA found in BCA Syariah's internal data, as well as inconsistencies in previous research regarding the effect of both variables on ROA in Islamic banks. This study uses a quantitative causal associative approach with secondary data in the form of Quarter IV (Q4) annual financial reports of PT Bank BCA Syariah, consisting of ten annual data points obtained through purposive sampling. The data analysis technique used is multiple linear regression with the assistance of EViews, preceded by classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that partially, CAR has no significant effect on ROA (significance value of 0.5537 > 0.05), and Firm Size likewise has no significant effect on ROA (significance value of 0.1532 > 0.05). Simultaneously, however, CAR and Firm Size have a significant effect on ROA, with an F-test significance value of 0.021094 (< 0.05). The coefficient of determination (R-squared) of 0.667962 indicates that the two independent variables explain 66.80% of the variation in ROA, while the remaining 33.20% is explained by other variables outside this research model.