PENGARUH PENDAPATAN MUDHARABAH DAN MUSYRAKAH TERHADAP PROFITABILITAS PADA BANK BRI SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

The purpose of this study was to determine the Effect of Mudharabah and Musyarakah Revenues on Profitability at Bri Syariah Banks Registered on the Indonesia Stock Exchange. The object of this study was Bri Syariah Banks on the Indonesia Stock Exchange. The sample in this study was 36 samples obtained from the financial statements of Bank Syariah Syariah in the Indonesia Stock Exchange Period 2016 to 2018 using saturated sampling techniques.

               From the results of the study using the coefficient of determination test (R²) the results obtained 82.3% Mudhrabah Income and Musyarakah Income together affect Profitability, while the remaining 17.7% is influenced by other variables outside in this study. Based on the t test results (partial) for the variable Mudharabah Income sig 0.00 <0.05 and the value of t arithmetic Mudharabah Income of 6.023> t table 2.034 so that it can be concluded that Mudharabah Income influences Profitability. Musyarakah income is obtained sig 0.078> 0.05 and the value of t arithmetic Musyarakah income is 1.817 <t table 2.034 so it can be concluded that Musyarakah income has no effect on profitability. And from the F test (simultaneous) obtained sig 0.00 <0.05 and Fcount 76.848> Ftable 3.28, it can be concluded that Mudharabah Income and Musyarakah Income have simultaneous effect on Profitability at Bri Syariah Bank Listed in Indonesia Stock Exchange.