ANALYSIS OF THE INFLUENCE OF MURABAHAH AND MUDHARABAH FINANCING ON THE PROFITA-BILITY OF SHARIA BANKING

Abstract

This study aims to determine the effect of Murabahah Financing and Mudharabah Financing on Profitability in this case Return on Assets. The sample used in this study is the Sharia Commercial Bank during the period 2011-2016. This research used purposive sampling method to determine the sample so that 6 Sharia Banks were chosen as the sample. Data were analyzed using regression model of panel data with Random Effect. The Goodness of Fit uses the F test, the T test, and the Coefficient of Determination. The results of this study indicate simultaneously Murabahah and Mudharabah Financing have a significant effect on Return on Assets (ROA). Partially Murabaha Financing and Mudharabah Financing have a significant effect on Return on Assets (ROA).

Keywords

• Financing
• profitability
• banks
• return on assets (ROA)