Pengaruh akad musyarakah, akad murabahah dan rasio non perfoming financing terhadap profitabilitas bank umum syariah di Indonesia

ABSTRACTThis research aims to determine the effect of musyarkah, murabahah, and the ratio of non performing financing to the profitability of Islamic Banks in Indonesia by using Return On asset (ROA) ratio. The population of this research is all of Islamic Banks in Indonesia those are 11 Islamic Banks in Indonesia. In this research, the sample is based on the criteria of purposive sampling of 4 Islamic Banks in Indonesia those are Bank BNI Syariah, Bank BRI Syariah, Bank Syariah Mandiri, and Bank Muamalat Indonesia. The data used in this research is secondary data in the form of quarterly financial repoet of Islamic Bank during period 2014-2016. The result of this research shows that musyarakah have a significant negative effect on profitability, while murabahah and non performing financing (NPF) have significant positive effect on partial profitability. Simultaneously, musyarakah, murabahah and the ratio of non performing financing (NPF) gives a significant effect on profitability.Keyword : Musyarakah, Murabahah, Non Performing Financing, Return On Asset (ROA