ANALISIS PEMBIAYAAN BERBASIS BAGI HASIL PADA BANK UMUM SYARIAH DAN UNIT USAHA SYARIAH DI INDONESIA PERIODE 2012-2016

The aim of this paper is to analyse the factors that affect profit sharing at Islamic commercial bank and Islamic business unit in Indonesia from 2012-2016. Dependent variable used in this research was the third parties’ grant in which mudharabah, musyarakah, capital adequacy ratio and return on asset were the contract. In the meantime, mudharabah and musyarakah were used as Independent variable. The research objects were the registered Islamic Commercial Bank and Islamic Business Unit in Financial Service Authority completed by monthly financial report from 2012-2016. There were 34 companies that would be analysed by using multiple linear regression. The result showed that the grant from third parties had significant effect toward mudharabah and musyarakah. Mudharabah contributed a significant outcome toward musyarakah and vice versa. Meanwhile, capital adequacy ratio negatively and positively affected mudharabah and musyarakah. Still, return on asset was negatively insignificant toward mudharabah and musyarakah contract. F-test variable of mudharabah was significant, R2 = 90.49%. For the meantime, F-test of musyarakah was substantial as well where R2 = 97.57%