Pengaruh Pembiayaan Bagi Hasil terhadap Tingkat Profitabilitas Bank Umum Syariah di Indonesia

Authors

  • Sayid Aulia Taslim University of Singaperbangsa Karawang

DOI:

https://doi.org/10.30659/jai.10.1.97-109

Abstract

Abstrak

Tujuan penelitian ini untuk mengetahui pengaruh pembiayaan musyarakah dan pembiayaan mudharabah secara parsial dan simultan terhadap profitabilitas pada Bank Umum Syariah di Indonesia tahun 2010-2019. Penelitian ini menggunakan pendekatan kuantitatif dimana data bersumber dari laporan keuangan perusahaan perbankan syariah yang telah dipublikasi. Hasil pengujian parsial antara pembiayaan musyarakah terhadap profitabilitas berpengaruh positif dan tidak signifikan terhadap profitabilitas. Sedangkan hasil pengujian parsial antara pembiayaan mudharabah terhadap profitabilitas menunjukkan bahwa mudharabah berpengaruh positif dan signifikan terhadap profitabilitas. Hasil pengujian simultan pembiayaan musyarakah dan pembiayaan mudharabah berpengaruh signifikan terhadap profitabilitas. Kontribusi variabel pembiayaan musyarakah dan pembiayaan mudharabah secara simultan terhadap profitabilitas sebesar 32,3% dan sisanya 67,7% dipengaruhi variabel lain yang tidak diteliti.

Kata Kunci: Pembiayaan Musyarakah, Pembiayaan Mudharabah, Return on Assets

Abstract

The purpose of this study was to determine the effect of musyarakah financing and mudharabah financing partially and simultaneously against profitability in sharia commercial banks in Indonesia period of 2010-2019. The results of partial between musyarakah financing on profitability shows that the musyarakah has a positive and not significant effect on profitability. Whereas the results of partial between mudharabah financing on profitability shows that the mudharabah has a positive and significant effect on profitability. The simultaneous test results of the musyarakah financing and mudharabah financing have a significant effect on stock prices. The contribution of musyarakah financing and mudharabah financing simultaneously to profitability was 32,3% and the remaining 67,7% was influenced by other variables not examined.

Keywords: Musyarakah, Mudharabah, Return on Assets

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Published

2021-05-05

Issue

Vol. 10 No. 1 (2021): Jurnal Akuntansi Indonesia

Section

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