PENGARUH TINGKAT RISIKO PEMBIAYAAN MUSYARAKAH DAN RISIKO PEMBIAYAAN MURABAHAH TERHADAP TINGKAT PROFITABILITAS BANK SYARIAH

M Reski Yudha A, 2014 : Influence Musharaka Financing Risk Level and Murabaha Financing Risk toward The level of Islamic Bank Profitability. Advisors: (1) Ratna Anggraini, SE,Akt.,M.Si,CA. ; (2) Unggul Purwohedi, SE, M.Si, Ph.D. The purpose of this research is to know the influence of Musharaka Financing Risk Level and Murabaha Financing Risk toward The level of Islamic Bank Profitability. The independent variables are used in this research is financing risk level musyarakah and financing risk level murabaha (both proxied by non-performing financing). While the dependent variable is the level of profitability of Islamic banks (which is proxied by return on asset). This research used secondary data obtained from financial statements that have been published through the Sharia Rural Banks (SRB) Bank Indonesia in 20112013. The technique used for sampling is purposive sampling and obtained the total company of 35 firms with 105 sample total. The method used in this research is multiple linear regressions. From the analysis t test showed that the rate musharaka financing risk has no effect toward the level of profitability of islamic banks. The level of risk financing murabaha has effect toward the profitability of islamic banks. Analysis F test showed the level of risk musharaka financing and level of risk murabaha financing simultaneously have significant effect toward profitability of Islamic banks