PENGARUH NPF, FDR, CKPN, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN UNIT USAHA SYARIAH DI INDONESIA PERIODE 2016-2024NIM.: 22108020066Tiara FadilahauthorThis study aims to analyze the influence of NPF, FDR, CKPN, and company size on the financial performance of Sharia Business Units in Indonesia during the period 2016-2024. Financial performance in this study is measured by Return on Assets (ROA). The method used is a quantitative approach with multiple linear regression analysis of panel data using Stat 17 software. The results show that FDR has a positive and significant effect on ROA, while NPF and CKPN have a negative and significant effect on ROA. Meanwhile, company size does not significantly affect ROA. These findings indicate that financing distribution, non-performing financing, and provisioning policies are important factors determining the financial performance of Sharia Business Units.332.1 Banks/Bank, Perbankan2026-04-30UIN SUNAN KALIJAGA YOGYAKARTA;FAKULTAS EKONOMI DAN BISNIS ISLAMThesis