THE EFFECT OF MUDHARABAH AND MUSYARAKAH ON THE PROFITABILITY OF ISLAMIC BANKS

Abstract

Intention of this research is to check and test influence of defrayal of mudharabah and musyarakah to profitability at sharia banks who registered in Indonesian Bank 2013-2015 period. This research used quantitative descriptive method by using secondary data in the form of defrayal data, profit before tax and total asset of company from year of 2013-2015. Amount of sample cover publicized report continuously from year of 2013-2015 and financial statement owning equipment of data pursuant to accurate variable which taken by purposive sampling.

Analyzer test used SEM-PLS. The result show, from the data analysis it can be concluded that the Mudharabah significant effect on bank profitability while Musyarakah financing does not affect the bank's profitability. This is indicated by the value of t-statistic whereby when the t-statistic> 1.96. To reject / accept the hypothesis using all-Ha received JILA probability of p <0.05. In this study resulted that the value of t-statistic for mudharabah was 2.16> 1.96, then the hypothesis is accepted. As for the Musyarakah financing is -1.90 <1.96 then the hypothesis is rejected.

Keywords: mudharabah effect, bank profitability