PEMBIAYAAN BAGI HASIL BANK UMUM SYARIAH DI INDONESIA: ANALISIS SPREAD BAGI HASIL, NON PERFORMING FINANCING (NPF), FINANCING TO DEPOSIT RATIO (FDR) DAN RETURN ON ASSET (ROA)

Islamic bank financing with profit sharing agreements, namely mudaraba and musharaka, are still minimal compared to financing with a sale and purchase agreement while the community is more familiar with Islamic banks as a profit-sharing bank as a solution to interest-based banks. This study aims to determine and analyze the factors that influence profit sharing financing at Islamic commercial banks in Indonesia. The population in this study were all registered Islamic commercial banks with the Financial Services Authority (FSA), which included 14 Islamic Comercial Banks (ICB). The sample used in this study was to use the entire population as a research object called a saturated sample. The method used in this study is a descriptive-quantitative method with the analysis of multiple linear regression. The dependent variable in this study is profit sharing financing. Independent variables in the study were Profit Sharing Spread, Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Return On Asset (ROA). Based on the results of the study indicate that Profit Sharing Spread, Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Return On Asset (ROA) have significant simultaneous effect on profit sharing financing. Partially, indicating the outcome that the profit sharing spread has a significant effect on profit sharing financing with a negative direction. Non Performing Financing (NPF) is influential and significant to the profit sharing financing in a negative direction, the Financing to Deposit Ratio (FDR) is influential and significant to the profit sharing financing in the positive direction, and Return On Asset (ROA) not influential the profit sharing financing. Keywords: Financing Profit Sharing Spread Profit Sharing, NPF, FDR, RO