PENGARUH AKAD MUSYARAKAH, AKAD MURABAHAH DAN NPF TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA

Abstract

ABSTRACT
This research aims to determine the effect of musyarkah, murabahah, and
the ratio of non performing financing to the profitability of Islamic Banks in
Indonesia by using Return On asset (ROA) ratio. The population of this research
is all of Islamic Banks in Indonesia those are 11 Islamic Banks in Indonesia. In
this research, the sample is based on the criteria of purposive sampling of 4
Islamic Banks in Indonesia those are Bank BNI Syariah, Bank BRI Syariah, Bank
Syariah Mandiri, and Bank Muamalat Indonesia. The data used in this research is
secondary data in the form of quarterly financial repoet of Islamic Bank during
period 2014-2016. The result of this research shows that musyarakah have a
significant negative effect on profitability, while murabahah and non performing
financing (NPF) have significant positive effect on partial profitability.
Simultaneously, musyarakah, murabahah and the ratio of non performing
financing (NPF) gives a significant effect on profitability.
Keyword : Musyarakah, Murabahah, Non Performing Financing, Return On
Asset (ROA)