Risiko Pembiayaan Murabahah, Mudharabah dan Musyarakah BUS Terhadap Profitabilitas (ROA) Periode 2011-2015
Yulianah Yulianah, Euis Komariah
Abstract
The purpose of this research is to examine the effect of financing murabaha, mudaraba and musharaka risk on profitability. This research used the sample of sharia banks in Indonesia during 2011-2015 period and used multiple linear regression analysis method. The number of sharia banks that were became in this research were 6 sharia banks. The result of this research indicates that only financing murabaha risk influences on profitability parially, while the risks of financing mudharaba and musharaka no influences on profitability partially. The risks of financing murabaha, mudharaba and musharaka influences on profitability simultaneously.
Keywords
risk financing murabaha, mudaraba, musharaka, profitability ratio
Tim Editorial Office Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Universitas Mercu Buana Jl. Raya Meruya Selatan, Kembangan, Jakarta-11650 Telp.021-5840816 Ext. 5302, Fax. 021-5871312 Jakarta Email. ([email protected]). Website. (http://publikasi.mercubuana.ac.id/index.php/profita)