Influence of Loans on Total Assets, Return on Equity, and Inflation on Islamic Banks’ Capital Buffer

Elfa Duwina; Any Eliza; Nur Wahyu Ningsih

doi:10.54045/mutanaqishah.v6i1.3183

Authors

Elfa Duwina State Islamic University of Raden Intan Lampung, Indonesia
Any Eliza State Islamic University of Raden Intan Lampung, Indonesia
Nur Wahyu Ningsih State Islamic University of Raden Intan Lampung, Indonesia

DOI:

https://doi.org/10.54045/mutanaqishah.v6i1.3183

Keywords:

Loans on Total Assets; Return On Equity; Inflation; Capital Buffer; Islamic Commercial Banks

Abstract

Purpose – This study aims to examine the influence of Loans to Total Assets (LOTA), Return on Equity (ROE), and Inflation on the Capital Buffer

Methodology – This study employs a quantitative approach, utilizing a causal associative study and multiple linear regression as its analytical methods. The data used are secondary data sourced from Islamic banking statistics for the period from January 2020 to December 2024. The analytical tool used in this study is Eviews 10.

Findings – The results show that Loans to Total Assets (LOTA) has no significant effect on the Capital Buffer. Return on Equity (ROE) has no significant effect on the Capital Buffer. Inflation has no significant effect on the Capital Buffer.

Implications – The results of this study provide recommendations for each bank. They can be used by bank management to inform decisions on asset and capital management strategies to maintain financial stability amid fluctuating inflation.

Originality – Providing insight into the importance of financial management, this research is original because it combines factors that have not been widely discussed in the context of Islamic banks in Indonesia, thereby making a new contribution to the literature and practice of the Islamic banking industry.

References

Agustuty, L., & Ruslan, A. (2019). Determinan Capital Buffer Pada Industri Perbankan Di Indonesia. Movere Journal, 1(2), 164–174. https://doi.org/10.53654/mv.v1i2.43

Akmal, M. R., Pribadi, M. I., & Anshari, R. (2025). Pengaruh Ukuran Perusahaan dan Risiko Kredit terhadap Stabilitas. 5(April).

Anggraeni, D. S. N. (2022). Analysis of Factors Affecting Inflation in Indonesia during The Covid-19 Pandemic. Jurnal Forum Analisis Statistik (FORMASI), 1(2), 109–122. https://doi.org/10.57059/formasi.v1i2.23

Azhari, Z. N. A., & Erdkhadifa, R. (2025). Factors Affecting Capital Buffer in Indonesian Islamic Banking by Panel Regression Approach. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 10(4), 3092–3103. https://doi.org/https://doi.org/10.30651/jms.v10i4.27564

Cakhyaneu, A., & Apriyani, R. (2022). Determinan Capital Buffers Bank Umum Syariah di Indonesia. Jurnal Ekonomi Syariah Teori Dan Terapan, 9(5), 760–771. https://doi.org/10.20473/vol9iss20225pp760-771

Hidayati, A., Lakoni, I., & Seventeen, W. L. (2021). Analisis Hubungan Struktur Modal Berdasarkan Trade Off Theory Dan Pecking Order Theorypada Sektor Perbankan Yang Terdaftar Pada Indeks LQ 45. Jurnal Manajemen Dan Perbankan (JUMPA), 8(3), 1–15. https://doi.org/10.55963/jumpavol4no1feb2017.v8i3.400

Indriyani, S. N. (2016). Analisis Pengaruh Inflasi dan Suku Bunga terhadap Pertumbuhan Ekonomi di Indonesia Tahun 2005-2015. GEMILANG: Jurnal Manajemen Dan Akuntansi, 4(2). https://doi.org/10.56910/gemilang.v5i3.2186

Indura, A. C., Ahmad, A. A., Suprapto, S., & Arintoko, A. (2019). Analisis Faktor Internal dan Eksternal yang Memengaruhi Pertumbuhan Aset Bank Syariah di Indonesia. Indonesian Journal of Islamic Business and Economics, 1(1), 1–19. https://doi.org/10.32424/1.ijibe.2019.1.1.2212

Kurnianingsih, D. E., Hermawan, D., & Mayasari, I. (2021). Analisis Determinan Capital Buffer pada Bank Umum Syariah di Indonesia Periode 2015-2020. Journal of Applied Islamic Economics and Finance, 2(1), 99–111. https://doi.org/10.35313/jaief.v2i1.2965

Kusumatuti, A., & Mutamil, A. (2020). Metode Penelitian Kuantitatif. Deepublish.

Rahmatullah, L. F. (2024). Pengaruh Prfitabilitas, Efisiensi, Risiko, dan Likuiditas terhadap Capital Buffer pada Bank Umum Konvesiional di Indonesia Periode 2019-2024. Universitas Islam Indonesia.

Sabirina, P. M., Clara, C., Vidya, N., Fanny, F., & Vanessa, T. (2021). The Effect of Eps, Roa, Dividend, and Inflation on Stock Prices in Financial Sector Companies Listed on Idx for the 2015-2019 Periods. Jurnal RAK (Riset Akuntansi Keuangan), 6(1), 83–98. https://doi.org/10.31002/rak.v6i1.4347

Sangadah, D. (2022). Fundamental Factors and Capital Behavior of Banking in Indonesia. Jurnal Ekonomi & Bisnis JAGADITHA, 9(2), 154–164. https://doi.org/10.22225/jj.9.2.2022.154-164

Shim, J. (2013). Bank capital buffer and portfolio risk: The influence of business cycle and revenue diversification. Journal of Banking & Finance, 37(3), 761–772. https://doi.org/10.1016/j.jbankfin.2012.10.002

Sobarsyah, M. (2017). Analisa Kebijakan Risiko Keuangan Terhadap Industri Perbankan di Indonesia yang Berstatus Too Big To Fail (TBTF). JBMI (Jurnal Bisnis, Manajemen, Dan Informatika), 14(1), 137–146. https://doi.org/10.26487/jbmi.v14i1.1704

Subakti, H., Rokan, M. K., & Harahap, M. I. (2023). Pengaruh Faktor Internal dan Faktor Eksternal terhadap Stabilitas Bank Syariah Indonesia. El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, 5(2), 446–462. https://doi.org/10.47467/elmal.v5i2.3610

Sugiono. (2016). Metode Penelitian Kuntitatif, Kualitatif, dan R&D. Alfabeta.

Sutanto, C. (2021). Literature Review: Pengaruh Inflasi dan Leverage Terhadap Profitabilitas dan Return Saham. Jurnal Ilmu Manajemen Terapan, 2(5), 589–603. https://doi.org/10.31933/jimt.v2i5.567

Syah, T. A. (2018). Pengaruh Inflasi, BI Rate, NPF, dan BOPO terhadap Profitabilitas Bank Umum Syariah di Indonesia. El-Jizya : Jurnal Ekonomi Islam, 6(1), 133–153. https://doi.org/10.24090/ej.v6i1.2051

Tanjung, R. A., Imsar, I., & Harahap, R. D. (2023). Analysis of Factors Influencing The Capital Buffer In Sharia Commercial Banks In Indonesia. Islamic Banking : Jurnal Pemikiran Dan Pengembangan Perbankan Syariah, 9(1), 65–88. https://doi.org/10.36908/isbank.v9i1.913