Journal of Economic, Bussines and Accounting (COSTING)
Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting

Pengaruh Pembiayaan Mudharabah Dan Pembiayaan Musyarakah Terhadap Profitabilitas (Retun On Equity)

Ratna Rahmawati (Universitas Singaperbangsa Karawang)



Article Info

Publish Date
26 Aug 2021

Abstract

This research aims determine to influence of mudharabah and musyarakah financing to profitability (Return on Equity). The variables in this study use the independent variable mudarabah financing and musyarakah financing while the dependent variable is profitability (Return on Equity). The analytical method used is quantitative analysis through the classical assumption test to analyze the data and multiple regression analysis to determine influence between mudharabah financing and musyarakah financing to profitability (Return on Equity). While the type of data used is secondary data with a sampling technique that is Purposive Sampling of 4 Sharia Commercial Banks during the 2019-2020 period. Based on the results of the study that the mudharabah financing t test is t count > t table (2.493 > 2.045) where the significance value of 0.19 < 0.05 means that mudharabah financing affects profitability (ROE). The results of t test for musyarakah financing are tcount < ttabel (-3.992 < 2.045) and a significance value of 0.000 < 0.05, which means that musyarakah financing has a negative effect on profitability (ROE). Then for the test results f mudharabah financing (X1) and musyarakah financing (X2), fcount > ftabel (8.574 > 3.33) with a significance value of 0.001 < 0.05, which means mudharabah financing and musyarakah financing together influence the effect on profitability (ROE). Keywords: Mudharabah Financing, Musyarakah Financing, Profitability

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Journal Info

Abbrev

COSTING

Publisher

Subject

Economics, Econometrics & Finance

Description

COSTING : Journal of Economic, Bussines and Accounting reviewed covers theoretical and applied research in the field of Economics, Business and Accounting. Priority is given to those articles which satisfy the main scope of the journal, and have an impact in the research areas of interest. ...