Disclosure of Profitability of Sharia Commercial Banks in Indonesia: Determinant Analysis

Muhlis Muhlis

Abstract


Improving and maintaining the profitability of a bank is very important, recognizing that the sustainability of a bank, both short-term and long-term, is closely related to the sustainability of the bank's profitability. Therefore, the purpose of this research is to analyze and examine how influential the variable components of murabahah financing, musyarakah and operating income operating expenses (BOPO) are. The results of the analysis showed that partial testing of murabahah, musyarakah and BOPO variables obtained a significance value of 0.000 or less than 0.05. The results of this F test indicate that all variables have a partial influence on Return On Assets (ROA). Furthermore, Test t shows that murabahah, musyarakah and Beban Operasional Pendapatan Operasional (BOPO) financing simultaneously affects the profitability of Islamic banks. Testing of murabahah variables has a significant positive effect on dependent variables on ROE (Profitability). Meanwhile, musyarakah and BOPO variables simultaneously negatively affect ROE. The murabaha variable, positive for the growth of ROA, because the mark-up value of the Murabaha can be set so that the bank generates comparable income. On the contrary, negative deliberations are indicated by considerable financing risks, the system is profit and loss sharing between customers and banks. When a loss occurs, the bank also bears the loss, so that the ROA growth is getting smaller. Furthermore, the more productive the bank is in controlling the effectiveness of its functional costs to create ROA, of course, the opposite will be negative.

Keywords


Profitability, Murabahah, Musyarakah and BOPO

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References


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DOI: https://doi.org/10.30596/miceb.v1i0.249

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