Ivon Novita Ramadhani, Norma Rosyidah, Ali Hamdan, Saifuddin Saifuddin
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引用次数: 0
摘要
本研究旨在探讨 2012-2022 年伊斯兰商业银行应收穆拉巴哈(murabahah receivables)、穆德哈拉巴(mudharabah)融资和穆西亚拉卡(musyarakah)融资对作为资产回报的投资回报率的影响。本研究采用描述性方法,使用 SPPS 26 工具进行定量分析。研究技术采用了目的性方法。数据来自金融服务管理局(OJK)网站的年度数据。数据分析采用了多元线性回归分析、t 检验(部分)和 F 检验(同时)。本研究的研究对象是伊斯兰商业银行财务报表中的所有收入和融资起伏。所使用的样本形式为年度财务报告,其中包含 2014-2022 年伊斯兰商业银行的穆拉巴哈应收账款、穆德哈拉巴赫融资和穆西亚拉卡融资收入。部分)检验的结果是,穆拉巴哈、穆德哈拉和穆西亚拉卡这三个变量对投资回报率变量没有影响。而在对穆拉巴赫、穆德哈拉和穆西亚拉卡三个变量的 F 检验(同时)中,对 2014-2022 年伊斯兰商业银行的投资回报率没有显著影响。
PENGARUH PEMBIAYAAN MURABAHAH, MUDHARABAH, MUSYARAKAH TERHADAP ROA DI BANK UMUM SYARIAH
This research has the objective of discussing to find out the impact of murabahah receivables, mudharabah financing, and musyarakah financing on ROA as an asset in return for Islamic Commercial Banks in 2012-2022. This study used a descriptive method with a quantitative approach using the SPPS 26 tool. The research technique used a purposive side. Data taken annually from the Financial Services Authority (OJK) website. Data analysis used multiple linear regression analysis, t test (partial), and F test (simultaneous). The population of this study is all income and ups and downs of financing in the financial statements of Islamic Commercial Banks. While the sample used is in the form of annual financial reports which contain income from murabahah receivables, Mudharabah financing and musyarakah financing at Islamic Commercial Banks in 2014-2022. The results of the (partial) test are that the three variables murabhah, mudharah, and musyarakah have no effect on the ROA variable. Whereas in the F test (simultaneous) of the three variables murabhah, mudharabah, and musyarakah there is no significant effect on the ROA of Islamic Commercial Banks 2014-2022.