Pengaruh Pendapatan Murabahah, Mudharabah, dan Musyarakah Terhadap Return on Equity PT Bank Syariah Mandiri

Abstract

PT Bank Syariah Mandiri is one of the Islamic banking institution in Indonesia. Based on the report of income statement indicates that the income of finance sector increased in each period. This research aims to find out the influences income of Murabahah, Mudharabah, Musyarakah toward the Return on Equity of PT Bank Syariah Mandiri. This Research uses multiple regression analysis in which the sample of this research is the data of finance report of PT Bank Syariah Mandiri published during 2007 until 2014 and the total of sample is a quarterly finance report. The result of this research indicates that Murabahah partially influences the Return on Equity significantly to 0.0000, than Mudharabah is at the level of 0.904, and Musyarakah at the level 0.089 does not influence the Return on Equity significantly. Those three independent variables influence simultaneously toward the Return on Equity of PT Bank Syariah Mandiri. Moreover, the result of coefficient determination indicates the influence in about 74% among Murabahah, Mudharabah, and Musyarakah toward the Return on Equity, then 26% could not be explained yet in this research. The type of income that most contribute to the return on equity of PT Bank Syariah Mandiri is murabahah income.

Keywords : Murabahah, Mudharabah, Musyarakah and Return on Equity