ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMBIAYAAN JUAL-BELI MURABAHAH PADA PERBANKAN SYARIAH DI INDONESIA

Abstract

This research is aimed to find out empirical evidence about some factors which influence the murabahah
financing at Sharia Commercial Banks (BUS) which are listed in Bank of Indonesia (BI). The independent
variables consist of variables i.e.third-party fund (DPK), non performing financing (NPF), debt to equity ratio
(DER), financing to debt ratio (FDR), return on asset (ROA), current ratio (CR), and murabahah financing as
dependent variable. The sample collection technique has been conducted by using purposive sampling method.
The number of samples are 11 Sharia Commercial Banks and 220 (firm three month) data have been obtained as
observation data. These factorsare examined by using multiple regressions analysis techniquesand the statistics
test instrument.The result of the research shows that return on asset (ROA) does not give any influence to the
murabahah financing whereas non performing financing (NPF) and current ratio (CR) does not give any
influence to the murabahah financing because of inequality with the first hypothesis, third-party fund (DPK),
debt to equity ratio (DER), financing to debt ratio (FDR), give positive influence to the financing murabahah.
Keywords: Third Parties Fund (DPK), Debt to Equity Ratio (DER), Financing to Debt Ratio (FDR), Non
Performing Financing (NPF) , Murabahah financing