Pengaruh Pembiayaan Mudharabah dan Pembiayaan Murabahah terhadap Profitabilitas di BPRS Bangun Drajat Warga Yogyakarta Periode 2009-2016

Abstract

BPRS established as one of the active step in Indonesia economic's reconstruction. One of the deal form in BPRS is funds distribution in financing. This financing is using many technical agreement in their activity where mudharabah and murabahan is the most often used.The financing such as mudharabah and murabahah is still the biggest contributor to the assets in the BPRS, o the high financing will affect the level of profitability of the BPRS. This study aims to know the influence of mudharabah and murabahah financing toward profitability which is projected with Return On Asset (ROA) in BPRS Bangun Drajat Warga period 2009-1015. The data used in this study obtained from the data of financial report quarterly publication BPRS Bangun Drajat Warga period 2009-2015. Analysis techniques used in this study is multiple linear regression that aims to obtain a whole description about the relation between each variable. While the test of classic assumption used in this study are multicolinearity test, autocorrelation test, homoskedastisity test, and normality test. Based on the results of this research it can be seen; the results of the test F (simultaneous) shows that mudharabah and murahabah financing variable are having a positive and significant influence toward profitability (ROA) with (p = 0.039 < 0.05), the results of test T (partial) shows that mudharabah financing variable has a positive and significant influence toward profitability (ROA) in BPRS Bangun Drajat Waga Yogyakarta with (p = 0.027 < 0.05), murabahah financing variable has a positive and significant influence toward profitability (ROA) in BPRS Bangun Drajat Warga Yogyakarta with (p = 0.012 < 0.05). In this research we can take the conclution that mudharabah and murabahan financing has a significant influence toward ROA simultaneously and the partial.