DOI: 10.36347/sjebm.2020.v07i08.004

Pages: 244-248

This research aims to examine the factors that influence Return on Assets by using three indicators, Capital Adequacy Ratio (CAR), Islamic Corporate Social Responsibility (ICSR), and Gross Domestic Product (GDP). This study uses the Fixed Effect Panel Data Regression as the data analysis method. CAR and ICSR have a positive and significant effect on Return on Assets. However, GDP shows a negative and significant effect on Return on Assets. This means that the increase in GDP is inversely proportional to the amount of ROA obtained by Sharia Banks in ASEAN; when GDP increases, the ROA of a Sharia Bank decreases, and vice versa. Together, CAR, ICSR, and GDP have a positive and significant effect on ROA.