Pengaruh Murabahah dan Musyarakah Terhadap Profitabilitas pada Bank Umum Syariah yang Terdaftar di Bursa Efek Indonesia
DOI:
https://doi.org/10.61231/baysz689Keywords:
Murabahah; Musyarakah; Profitability; Return on Equity; Islamic Commercial BankAbstract
This study aims to determine the effect of murabahah and musyarakah financing on profitability of Islamic Commercial Banks listed on the Indonesia Stock Exchange. Using a quantitative descriptive approach, this study analyzes 30 observations from five banks during 2019-2024. Data from annual financial reports were analyzed using path analysis with SPSS. Results show that murabahah and musyarakah simultaneously affect profitability with R Square 0.423. Partially, murabahah has coefficient 0.925 contributing 85.56%, while musyarakah coefficient 0.351 contributing 12.32%. Murabahah provides greater contribution. These findings are consistent with signaling theory, in which the ability of Islamic banks to manage financing and generate profitability provides information regarding bank performance to external parties.
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