PENGARUH LIKUIDITAS TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH DI INDONESIA

Abstract

This study examines the relationship between liquidity and the financial performance of Islamic commercial banks in Indonesia. The research employs a quantitative approach with a causal associative design. The data analyzed are secondary data obtained from the annual financial reports of Islamic commercial banks over the 2022–2024 period, comprising a total of 15 observations. Liquidity is measured using the Financing to Deposit Ratio (FDR), while financial performance is proxied by Return on Assets (ROA). The analytical method applied is simple linear regression using SPSS software, supported by classical assumption tests and hypothesis testing. The findings indicate that liquidity has a negative and insignificant effect on the financial performance of Islamic commercial banks, both partially and simultaneously. In addition, the coefficient of determination suggests that the contribution of liquidity in explaining variations in financial performance is relatively small. These results confirm that the profitability of Islamic banks is not solely influenced by liquidity but also by various other factors beyond the scope of this research.