Pengaruh Risiko Pembiayaan Mudharabah dan Musyarakah terhadap Profitabilitas Bank Syariah Bukopin

Authors

  • Murni Hayati Akademi Akuntansi (AKTAN) "Boekittinggi"
  • Dona Kurnia AMIK Bukittinggi
  • Efmi Maiyana AMIK Bukittinggi

Keywords:

Mudharabah and Musyarakah Financing Risks, Profitability

Abstract

The objective of this research to test the influence of Mudharabah and Musyarakah Financing Risks on Profitability of Sharia Bank Bukopin. Samples were Financial Statements of Sharia Bank Bukopin listed BEI  period 2017 until 2021. Variable in this research are Mudharabah and Musyarakah Financing Risks as independen variable and Profitability as dependen variable. Measured of Mudharabah Financing Risks variable used Non Performing Financing (NPF_Mudharabah Financing Risks). Measured of Musyarakah Financing Risks variable used Non Performing Financing (NPF_Musyarakah Financing Risks). Whereas  Measured of Value Profitability variable used Return on Assets (ROA).The regression model explores the relationship between Mudharabah Financing Risk and Musyarakah Financing Risk  and its contribution to the  Profitability of Sharia Bank Bukopin. The result reveal that Mudharabah Financing Risk effected nagatively and insignificant to  Profitability, Musyarakah Financing Risk effected nagatively and insignificant to  Profitability,  as well as  Mudharabah and Musyarakah Financing Risks effected nagatively and insignificant to  Profitability of of Sharia Bank Bukopin.

References

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Published

2022-08-18

How to Cite

Hayati, M., Dona Kurnia, & Efmi Maiyana. (2022). Pengaruh Risiko Pembiayaan Mudharabah dan Musyarakah terhadap Profitabilitas Bank Syariah Bukopin. Accounting Information System, Taxes and Auditing Journal (AISTA Journal), 1(1), 59–68. Retrieved from https://akuntansi.pnp.ac.id/aista/index.php/aista/article/view/9