PENGARUH PEMBIAYAAN JUAL BELI, BAGI HASIL, DAN NPF TERHADAP PROFITABILITAS BUS DI INDONESIA

Abstract

This research is meant to analyze the influence of sales financing, profit share financing and Non Performing Financing (NPF) to the profitability of Bank Umum Syariah which are measured by using Return on Equity (ROE). The population of this research is Bank Umum Syariah which are listed in Indonesia Stock Exchange during the periods of 2010 until 2014 with the quarterly financial data which has been obtained by using purposive sampling and based on the certain criteria which has been determined by the researcher, so that six Bank Umum Syariah which have met the criteria have been selected as samples. The criteria of sample collection is 1) Bank umum syariah which are listed in Bank Indonesia; 2) Bank umum syariah which have published consecutively their 2nd quarterly financial report in 2010 until 4th quarter in 2014; 3) Bank umum syariah which have complete data which is required in this research variable. The analysis technique has been done by using multiple linear regressions. Based on the result of the multiple linear regressions with its significance level is 5% so that this research shows that: 1) Sales financing variable has significant and positive influence to the profitability (ROE); 2) Profit Sharing Financing variable has negative and significant influence to the profitability; 3) Non Performing Financing (NPF) variable has negative and significant influence to the profitability (ROE).
Keywords: Sales Financing, Financing of Profit Share, Non Performing Financing, Return On Equity.