Pengaruh Pembiayaan Murabahah, Istishna, Mudharabah, Musyarakah dan Non Performing Financing Terhadap Profitabilitas pada Bank Umum Syariah di Indonesia Periode Triwulan I Tahun 2016 – Triwulan IV Tahun 2019

Abstract

This study aims to determine the effect of murabaha financing, istisna financing, mudarabah financing, musharkahh financing, and non performing financing on profitability of islamic commercial banks in indonesia period quarter I 2016- quarter IV 2019. The population of study was 14 islamic bank’s in Indonesia for the 2016-2019 period. By using purposive sampling method, 3 sample were obtained for 4 years of observation by looking at Financial Report (for quarter) so the total research observation was 48 observations. The research data was downloaded from the official website of each Islamic bank’s and processed with SPSS software . Data analysis model uses descriptive statistical analysis and multiple linear regression analysis along with testing classic assumption and the research hypothesis. The results of the research partially proved that murabaha, istisna, and mudarabah did not affect on Profitability (ROA), meanwhile musharkah financing and non performing financing had negative effect and significant on Profitability (ROA). Simultaneously of murabahah financing, istishna financing, mudharabah financing, musyarakah financing, and non performing financing significantly influenced the profitability (ROA) of Islamic Commercial Banks in Indonesia during period quarter I 2016-quarter IV 2019.