The purpose of this study was to determine the effect of debt financing,
equity financing, non performing financing dan capital adequacy ratio on profit
expense ratio. The population in this study is Islamic Commercial Banks that
registered on OJK in 2014-2020. The sample selection was carried out by
purposive sampling. Based on the criteria, as many as 57 data were sampled. The
data analysis techniques used in this reaserch are descriptive statistics, classical
asusumption test, multiple regression analysis and hypothesis testing. The result is
Debt Financing, Equity Financing dan Capital Adequacy Ratio hav positive
significant effect on Profit Expense Ratio. Whereas, Non Performing Financing
has negative significant effect on Profit Expense Ratio.