Detail Cantuman

Return On Asset is one of the most important ratios for any financial institution or company
because it deals with the sustainability and stability of any financial institution or company. The purpose of
this research is to find out (1) The effect of Net Interest Margin (NIM) on Return On Asset (ROA) (2) The
effect of Operational Cost Of Operating Income on Return On Asset (ROA) (3) The effect on Net Interest
Margin (NIM) and Operational Cost Of Operating Income on Return on Asset (ROA). The research that the
writer conducted is on the Bank listed on the Indonesia Stock Exchange namely Syariah Commercial Bank
Period 2014-2016. The population of this study is the financial statements of Syariah Commercial Banks
listed on Indonesia Stock Exchange Period 2014-2016. The sample is financial report at Syariah
Commercial Bank during period of 2014-2016. Sampling technique is purposive sampling, data collection
using documentation, data analysis using multiple regression that is Y = 3.0170 + 0,040X1 + 0,005X2 + e
indicate that Net Interest Margin has positive but insignificant effect with 0,773 and significant rate 0,452
(> 0,05 ). Operational Cost Of Operating Income cost has positive but insignificant effect with 0,865 and
significant rate 0,401 (> 0,05). Net Interest Margin (NIM) and Operational Cost Of Operating Income
simultaneously have positive but insignificant effect with coefficient of 0,194 and significant rate 0,198. Net
Interest Margin (NIM) and Operational Cost Of Operating Income 19.4% the remaining 80.6% again
influenced by other variables which is not included in this test.
Keywords: Return On Asset, Net Interest Margin, and Operational Cost Of Operating Income.