H Social Sciences (General) ROA Board of Commissioners Education Board of Commissioners Size Board of Directors Education Board of Directors Size Company Financial Performance Corporate Social Responsibility Credit Accounts per Capita Current Ratio Debt To Total Asset Ratio Demographic Branch Penetration Efficiency Financial Distress Financial Inclusion Geographic ATM Penetration Growth of assets Growth of sales HD28 Management. Industrial Management HG Finance Interest Coverage Ratio Liquidity MSME Credit Sharia Business Unit (UUS) Sharia Commercial Banks (BUS) Size Stochastic Frontier Analysis (SFA) Total Asset Turnover and Sales Growth Ratio average collection period (ACP) average payment period (APP) cash conversion cycle (CCC) dividend payout ratio growth sales inventory conversion period (ICP) lagged dividend return on assets return on assets (ROA) size