Faktor-Faktor yang Mempengaruhi Pembiayaan Berbasis Bagi Hasil (Profit And Loss Sharing)

Abstract

The purpose of this study was to examine the effect mudharaba deposits, return, profit-sharing rate and the average interest rate loans to profit and loss sharing of Islamic banks either simultaneously or partially. The population is Islamic bank in Indonesia, which consisted of 11 banks with a sample consisting of 7 Islamic banks. Criteria for selection of the sample is using purposive sampling. The unit of analysis is a semi-annual publication of the financial statements of Islamic banks in 2010-2012. The method of data analysis used in this study is multiple linear regression. Variables mudharaba deposits, return, profit sharing rate and the average interest rate are significant effect simultaneously to the profit sharing. While partially only variable mudaraba deposits, profit -sharing and profit sharing rate is significant positive effect on the profit and loss sharing. Meanwhile, the average interest rate credit does not significantly influence the profit and loss sharing. Keywords: Mudharaba Deposits, Return, Profit Sharing Rate, Average Interest Rate, Profit and Loss Sharing.