PENGARUH PEMBIAYAAN MURABAHAH, ISTISHNA, IJARAH, MUDHARABAH DAN MUSYARAKAH TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA

Abstract

Abstract: This research aimed to examine the effects of murabaha, istishna, Ijara, Musharaka and mudaraba totally or partially to the profitability of Islamic Banks in Indonesia. The populations in this study were all Islamic Banks in Indonesia listed at Bank Indonesia (BI) for the period 2011:Q1-2015:Q4 with the total of 11 banks. However, there were seven banks from the populations that did not have the complete data in this research variable. Therefore, only four Islamic Banks were as samples that met the criteria for this research, which were Bank Muamalat Indonesia, Bank Syariah Mandiri, Bank Syariah BRI, and Bank Jabar Banten. There were 80 observation points in this study. The Statistical method used were a common effect test, chow test, and panel data regression. The results show that the murabaha, istishna, ijarah, mudharabah and musharaka simultaneously influence the profitability of Islamic Banks in Indonesia. Murabaha simultaneously has a positive and significant impact on profitability. In contrast, musharaka has a negative and significant effect on profitability. Meanwhile istishna, Ijara, and mudaraba partially do not influence on the profitability of Islamic Banks in Indonesia.

Keywords: Murabaha, Istishna, Ijara, Mudharabah, Musharaka, and Profitability

Abstrak: Penelitian ini bertujuan untuk menguji pengaruh murabahah, istishna, ijarah, mudharabah dan  musyarakah secara bersama sama maupun secara parsial terhadap profitabilitas Bank Umum Syariah di Indonesia.. Populasi dalam penelitian ini adalah seluruh Bank Umum Syariah di Indonesia  yang tercatat di Bank Indonesia (BI) untuk periode 2011:Q1-2015:Q4 yang berjumlah 11 bank. Namun, dari populasi tersebut terdapat 7 bank yang tidak memiliki kelengkapan data dalam variabel  penelitian ini. Bank Umum Syariah yang memenuhi kriteria untuk menjadi sampel penelitian adalah empat Bank Umum Syariah, yaitu Bank Muamalat Indonesia, Bank Syariah Mandiri, Bank BRI Syariah, dan Bank Jabar Banten. Pada penelitian ini terdapat 80 titik amatan . Metode pengolahan statistik menggunakan uji common effect, uji chow, dan regresi data panel. Hasil penelitian menunjukkan bahwa murabahah, istishna, ijarah, mudharabah dan musyarakah secara bersama-sama berpengaruh terhadap profitabilitas Bank Umum Syariah di Indonesia. Hasil pengujian secara simultan murabahah  berpengaruh positif dan signifikan terhadap profitabilitas dan  musyarakah yang berpengaruh negatif dan signifikan terhadap profitabilitas. Sedangkan istishna, ijarah dan mudharabah secara parsial tidak berpengaruh terhadap profitabilitas Bank Umum Syariah di Indonesia.

Kata Kunci: Murabahah, Istishna, Ijarah, Mudharabah, Musyarakah dan Profitabilita