PENGARUH PEMBIAYAAN JUAL BELI DAN PEMBIAYAAN BAGI HASIL TERHADAP BESARNYA PROFITABILITAS DENGAN FDR SEBAGAI VARIABEL MODERATING PADA BANK UMUM SYARIAH DI INDONESIA

The purpose of this study was to analyze the influence of variables expected to have an influence on profitability (ROA) at the Islamic Banks in Indonesia listed in Bank Indonesia in 2012-2015. Factors studied were Financing Purchase, Finance for Results and FDR as a moderating variable. The method used is descriptive analysis method and statistical analysis. The data used in this study as many as 11 samples of data. Hypothesis testing using F test and t test, with significance level (α) of 5%. The analysis uses statistical data processing software SPSS 16.0 for Windows. Results of regression analysis of this study showed that the Sale and Purchase Financing and Financing Sharing significant effect on profitability (ROA) Islamic commercial bank. And, FDR as a moderating variable does not affect the relationship Financing Purchase, Sharing Financing and Profitability (ROA). Keywords: Financing Purchase, Sharing Financing, Profitability and FD