ANALISIS PENGARUH PEMBIAYAAN MUDHARABAH DAN MUSYARAKAH TERHADAP TINGKAT PROFITABILITAS

This study aims to determine empirically how the effects of Mudharabah financing and Musyarakah financing of the profitability of Islamic banks. This study used a sample of Islamic Banks registered in Indonesia period 2011 – 2015. The independent variable of this research is Mudharabah financing and Musyarakah financing, the dependent variable in this study is the profitability of Islamic banks is Return on Assets (ROA) and Return On Equity (ROE). Test equipment of this research is multiple linear regression to test for normality and significance test (F test, test the coefficient of determination and t test). The results of this study were (a) Variable Mudharabah financing is positive and significant impact on the ratios Return on Assets (ROA), (b) variable Musyarakah financing significant and negative effect on the ratios Return on Assets (ROA), (c) Variable Mudharabahfinancing is positive and significant impact on the ratios Return On Equity (ROE), (d) Variable Musyarakah financing a significant and negative effect on the ratio of Return On Equity (ROE), and (e) Mudharabah financing and Musyarakah financing simultaneously significant effect on ratios Return on Assets (ROA) and return on equity ratio (ROE). Keywords :Mudharabah financing, Musyarakah financing, Prof