ANALISIS PROFITABILITAS TERHADAP BEBAN RISIKO OPERASIONAL PERBANKAN SYARIAH DI PANDEMI COVID-19

Abstract

The Covid-19 pandemic that happened in Indonesia certainly affected many aspects of life, including the economic sector. Furthermore, in Islamic banking institutions, this institution serves as an intermediary between the collection and distribution of funds to customers. So that the pandemic can affect this sector in financial performance, especially in the profitability of institutions. In this study, profitability uses the ROA ratio in both Islamic Commercial Banks and Sharia Business Units, as well as operational risk burden as an independent variable. The data used in this study is secondary data from the official website of the Financial Services Authority which was analyzed using multiple regression analysis, classical assumption test, and determinant coefficients in SPSS. The results showed that the ROA BUS and UUS variables did not have a significant effect on the operational risk burden, while the determinant coefficient showed 44.9%.