ANALISIS TINGKAT EFISIENSI DAN PEMBIAYAAN TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA

This study uses a quantitative approach with the object of research at the Syariah Bank which 13 banks during the period 2014-2017. Elections to Sharia Commercial Banks due to the increasing growth each year, in terms of assets, financing disbursed or third party funds which are the main indicators of the bank. The statistical data that occurs in BOPO every year, meaning the performance of banks that are more efficient and the bank finance that indicates the health of a good Sharia Bank. Data obtained through the publication of the website www.ojk.go.id. The tool is a multiple regression analysis. The results of this study indicate that the economic level represented by BOPO and the three Murabahah, Mudharabah and Musyarakah financing simultaneously have a significant effect on Return on Assets. Different effects, Operational Expense and Operating Income (BOPO) and Musharaka have a significant negative effect on Retrn on Assets, Murabaha has a significant positive effect on Retrn on Assets, while Mudharabah has no significant effect. The result of the research shows that regression model that is formed with BOPO, Murabahah, Mudharabah and Msyarakah variables can be used to predict Return on Asset at Sharia Commercial Bank in 2014-2017 period