PENGARUH KINERJA KEUANGAN TERHADAP TINGKAT BAGI HASIL DEPOSITO MUDHARABAH DAN PROFITABILITAS

Abstract

This research aimed to examine the effect of Retutn On Asset, Financing To Deposit Ratio and
Operating Costs on Operating Income to the level of profit sharing of mudharabah deposit and the level
of profitability. while, the data collection tecnique used purposive sampling, in which the sample was
based on criteria given. The data analysis technique used multiple linear regression. The research result
concluded ROA had positive and significant effect on profitability which was represented by ROE. The
increase of asset in sharia comercial banks gave positive effect on the performance of Islamic commercial
banks. On the other hand, the profit of sharing rate of mudharabah deposit had negative and significant
effect on the perfomance of Islamic commercial banks. The increase of profit sharing financing recuded
the value of ROA and vice versa. Moreover, FDR had negative and significant effect on the
profitability, meanwhile it had positif and significant effect on the level of profit sharing of mudharabah
deposit. It meant, the greater the distribution of fund on financing, the higher profit would be
generated. As consequence, the profit sharing rate would like to be increased. In addation, BOPO did
not affect the profitability or profit sharing rate of mudharabah deposit.
Keyword: mudharabah deposit, profitability, return on asset, financing to deposit ratio, BOPO