Abstract

This study aims to examine and analyze the effect of murabahah, mudharabah, musyarakah and istishna financing on the profitability of Islamic Commercial Banks in Indonesia and Malaysia. This study uses quantitative research methods with an associative approach. The data used is in the form of annual reports of Islamic Commercial Banks from the 2013-2020 period. The samples used were 6 Islamic banks which were taken by purposive sampling from 30 Islamic Commercial Banks in Indonesia and Malaysia. The data analysis technique used is multiple linear regression with a fixed effect model, which is operated with the Eviews 9.0 application. The results showed that partially murabahah and mudharabah financing had a significant effect on profitability, while musyarakah and istishna financing did not have a significant effect on profitability. Simultaneously the financing of murabahah, mudharabah, musyarakah and istishna has a significant effect on profitability.

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