Pengaruh Pembiayaan Mudharabah dan Musyarakah Terhadap Profitabilitas Perbankan Syariah (Studi Kasus pada Bank Pembiayaan Rakyat Syariah Daerah Istimewa Yogyakarta yang terdaftar di Bank Indonesia Periode 2012-2014)

Abstract

The purpose of this research was to analyze the effect the Mudharabah and Musyarakah financing the level of profitability (ROE) in the Islamic banking by simultaneously and partially. Population in this research were the financial statements which included 3 bank on the Islamic public financing Yogyakarta Special Region were registered in Indonesian Bank period 2012-2014. The sampling technique used the purposive sampling technique. The data in this research would tested using a satisfical test, a classic assumption test and would analyzed using a multiple regression analyzed. The result of the research showed that the Mudharabah and Musyarakah financing gived positive effect on ROE by simultaneously. The p-value was 0,001. The meaning showed that the p-value was less 5% than the significant level which had determined. In the t-test conclude that the Mudharabah gived positive effect on ROE by partially. It known that the p-value < α < (0,014 < 0,05) which meaned 0,014 less than 0,05 and meaned significant. The t-test of the Musyarakah financing showed that the p-value < α (0,000 < 0,05) which meaned 0,000 less than 0,05 and it was significant. It could be conclude that Musyarakah financing gived positive effect of 31,2% while 68,8% of the survival support were the other factor that gived the level effect on the ROE.