Pengaruh Pembiayaan Musyarakah Dan Pembiayaan Mudharabah Terhadap Profitabilitas Pada PT Bank BNI Syariah Tahun 2012-2019
Abstract
Abstract
This study aims to determine the effect of musyarakah financing and mudharabah financing on the profitability of PT Bank BNI Syariah. The method used in this research is descriptive statistical method. The variables studied were variable x, namely musyarakah financing and mudharabah financing, while the y variable was profitability. The data used is the financial report of PT Bank BNI Syariah which is registered on the website of the Financial Services Authority. Data were analyzed using multiple linear regression. The sample in this study is 32 financial reports per quarter that provide musyarakah and mudharabah information. Samples were taken using purposive sampling technique. The results of this study partially show that musyarakah financing has an effect on profitability, mudharabah financing has no effect on profitability. Meanwhile, musharaka and mudharabah financing simultaneously have an effect on profitability.
Keywords: Musyarakah Financing, Mudharabah Financing, ROE
Abstrak
Penelitian ini bertujuan untuk mengetahui pengaruh pembiayaan musyarakah dan pembiayaan mudharabah terhadap profitabilitas PT Bank BNI Syariah. Metode yang digunakan dalam penelitian ini adalah metode statistik deskriptif. Variabel yang diteliti adalah variabel x yaitu pembiayaan musyarakah dan pembiayaan mudharabah, sedangkan variabel y adalah profitabilitas. Data yang digunakan adalah laporan keuangan PT Bank BNI Syariah yang terdaftar di website Otoritas Jasa Keuangan. Data dianalisis menggunakan regresi linear berganda. Sampel dalam penelitian ini berupa 32 laporan keuangan per triwulan yang menyediakan informasi musyarakah dan mudharabah. Sampel diambil menggunakan teknik pengambilan purposive sampling. Hasil dari penelitian ini menunjukkan secara parsial bahwa pembiayaan musyarakah berpengaruh terhadap profitabilitas, pembiayaan mudharabah tidak berpengaruh terhadap profitabilitas. Sedangkan secara simultan pembiayaan musyarakah dan mudharabah berpengaruh terhadap profitabilitas.
Kata kunci: Pembiayaan Musyarakah, Pembiayaan Mudharabah, ROE
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