Pengaruh Pembiayaan Mudharabah, Pembiayaan Musyarakah, dan Ijarah Terhadap Profitabilitas pada PT BNI Syariah,Tbk di Indonesia

Abstract

This study was conducted to examine the effect of mudharabah, musyarakah, and ijarah financing on profitability. The sampling technique used was purposive sampling with the criteria of Islamic commercial banks that present and publish quarterly financial reports for the period March 2015-December 2019, and the selected sample was BNI Syariah Indonesia. Data were obtained from the official websites of the Financial Services Authority (OJK) and BNI Syariah. The method used was multiple regression analysis and hypothesis testing using t-statistics to test the coefficients together with a 5% level of significance. In addition, classical assumption tests were also conducted, including normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests. During the observation period, the results of the study showed that the research data were normally distributed and no variables were found to deviate from the classical assumptions, which means that the available data met the requirements for using a multiple regression equation model. The results of this study indicate that the results of the t-test (partial) of the mudharabah financing variable have a positive and significant effect on profitability with a sig. value of 0.013 and a calculated t-value of 2.789. The Musharaka financing variable has a positive and significant effect on profitability with a sig. value of 0.000 and a calculated t value of 6.760. The Ijarah variable has a positive and significant effect on profitability with a sig. value of 0.033 and a calculated t value of 2.341. The Mudharabah Financing, Musharaka Financing and Ijarah variables together have a positive and significant effect on profitability at BNI Syariah in Indonesia (with a sig. value of 0.000 and a calculated F value of 22.911. While the Adjusted R Square value is 0.776 which means that the independent variables in this model are able to explain 77.6% of profitability (ROA). While the remaining 22.4% is influenced by other factors not examined in this study.