PENGARUH PIUTANG MURABAHAH, PEMBIAYAAN MUSYARAKAH DAN MUDHARABAH TERHADAP TINGKAT PROFITABILITAS BANK UMUM SYARIAH INDONESIA PERIODE 2014 – 2019

ABSTRACT The purpose of this study was to determine the effect of Murabahah Receivables, Musyarakah and Mudharabah Financing on the Profitability of Islamic Banks in Indonesia for the 2014-2019 period. Sampling from this study was from 14 banks registered and supervised by the Financial Services Authority (OJK) using the purposive sampling method. . The data is obtained from the annual financial reports of Islamic commercial banks which are taken from the official website www.ojk.go.id. The number of samples obtained from 14 Islamic commercial banks is as many as 36 samples. The analysis technique in this study is to use multiple linear regression analysis with a significance level of 5%. The results in this study indicate that (1) Murabahah Receivables, Musyarakah and Mudharabah Financing have a significant effect (2) Murabahah Receivables have a significant negative effect (3) Musharaka and Mudhrabah financing have a positive and significant effect. Keywords : Murabahah, Musyarakah, Mudharabah, Profitabilit