Determinant of Sharia Bank's Financial Performance during the Covid-19 Pandemic

Financial performance as a measuring instrument to know the process of implementing financial resources owned by company. The Covid-19 pandemic has impacted banking sector, resulting in poor financing due debtors' disbursements result large number people losing their jobs and difficulties payments. This research aims analyze Islamic Banks during pandemic, using records annual statements from 2011 2020 through Multiple Linear Regression testing linearity model used ramsey test. As this study, results t test found that Capital Adequacy Ratio (CAR), Operating Costs Income (BOPO), Financing Deposit (FDR) had positive significant effect on (ROA) while Not Performing (NPF) negative insignificant (ROA). Furthermore, simultaneously capital adequacy ratio significantly influenced Sharia banks Indonesia.