PENGARUH PEMBIAYAAN MURABAHAH, MUDHARABAH DAN MUSYARAKAH TERHADAP TINGKAT PROFITABILITAS (Studi Kasus pada Tiga Bank Umum Syariah di Indonesia Periode 2016-2019)

Purnama Sari, Citra Intan (2020) PENGARUH PEMBIAYAAN MURABAHAH, MUDHARABAH DAN MUSYARAKAH TERHADAP TINGKAT PROFITABILITAS (Studi Kasus pada Tiga Bank Umum Syariah di Indonesia Periode 2016-2019). Skripsi thesis, Universitas Muhammadiyah Sukabumi.

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Abstract

Citra Intan Purnama Sari (1630611024) Muhammadiyah University, Sukabumi. The Effect of Mudharabah Financing and Musyarakah Financing on the Case Study Profitability Level at Three Sharia Commercial Banks in Indonesia for the 2016-2019 Period. (Thesis supervisor Sulaeman, S.E., M.Sc. and Tina Kartini, S.E., M.Esy). This study aims to determine the effect of mudharabah and musyarakah financing on profitability. The variables used in this study are mudharabah financing, musyarakah financing and ROA (Return On Asset). This research was conducted using quantitative methods with an associative approach. The population in this study is the 2016-2019 quarterly Islamic Sharia Commercial Bank financial statements for the Three Sharia Commercial Banks and 48 financial statement samples were taken. In this study, sampling is taken by using purposive sampling technique. Data collection techniques using secondary data. Data analysis techniques used are the classic assumption test, multiple linear analysis, and hypothesis testing. The results of this study indicate: the independent variable is murabahah financing, mudharabah financing and musyarakah financing while the dependent variable is ROA (Return On Asset). The results of this study indicate that murabahah financing has a positive effect on ROA (Return On Asset) with t-test result of 9,721 with a significant level of 0,000. Mudharabah financing has a positive effect on ROA (Return On Assets) with t test results of 5.074 with a significant level of 0,000. As for musyarakah financing, it does not have a positive effect on ROA (Return On Assets) with t-test results of -13,912 and a significance level of 0,000. While simultaneously murabahah financing, mudarabah financing and musyarakah financing affect ROA (Return On Assets) with the F Test results that is equal to 154, 272 with a significant level of 0,000. So it was concluded that Mudharabah Financing and Musyarakah Financing affected 91% of the level of Profitability at Islamic Commercial Banks in Indonesia in the 2016-2019 period, the remaining 9% was influenced by other factors not examined by the authors in this study.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Murabahah Financing; Mudharabah Financing; Musyarakah Financing; ROA (Return On Asset).
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Perpus ID UMMI
Date Deposited: 26 Aug 2021 05:44
Last Modified: 26 Aug 2021 05:44
URI: http://eprints.ummi.ac.id/id/eprint/1963

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