Pengaruh Pembiayaan Jual Beli dan Pembiayaan Bagi Hasil terhadap Return on Asset (Roa)

Abstract

Abstract. This study examines the effect of buying and selling financing and profit sharing financing on Return on Assets. The object of this research is Islamic Banking in Indonesia in 2015-2018. The sample research technique was carried out using a purposive sampling method used was a sample of 12 Islamic banks. Annual data type. This study uses multiple linear regression analysis as a method to measure the effect of independent variables on the dependent variable using SPSS 22.The results of the study with multiple linear regression analysis showed that the Sale and Purchase Financing partially affected the Return on Assets. And Profit Sharing Funding partially influences Return on Assets.And Equity Financing partially affects Return on Assets. This study also states tha Debt Financing and Equity Financing simultaneously have a significant effect on Return on Assets woith a R Square of 0.363. This means that the independent variable is able to explain the dependent variable by 0.363% and the rest is explained by other variables not examined in this study.This study also states that the sale and purchase and profit sharing financing simultaneously have a significant effect on Return on Assets with an R Square value of 0.363. This means that the independent variable is able to explain the dependent variable by 0.363% and the rest is explained by other variables not examined in this study.

Keyword : Sales and Purchase Financing, Profit Sharing Funding, and Return                 on Assets

Abstrak. Penelitian ini menguji pengaruh Pembiayaan jual beli dan pembiayaan bagi hasil terhadap Return on Asset. Objek penelitian ini adalah Bank Syariah di Indonesia tahun 2015-2018. Teknik penelitian sampel dilakukan dengan menggunakan metode purposive sampling yang digunakan adalah sampel penilitian sebanyak 12 Bank Syariah. Jenis data tahunan. Penelitian ini menggunakan analisis regresi linear berganda sebagai metode untuk mengukur pengaruh variable independen terhadap variable dependen dengan menggunakan SPSS 22. Hasil penelitian dengan analisis regresi linear berganda menunjukkan bahwa Pembiayaan Jual Beli secara parsial berpengaruh terhadap Return on Assets. Dan Pembiayaan Bagi Hasil secara parsial berpengaruh terhadap Return on Assets. Penelitian ini juga menyatakan bahwa Pembiayaan Jual Beli dan Pembiayaan Bagi Hasil secara simultan berpengaruh signifikan terhadap Return on Assets dengan nilai R Square sebesar 0,363. Hal ini berarti bahwa variable independen mampu menjelaskan variable dependen sebesar 0,363% dan sisanya dijelaskan oleh variable lain yang tidak diteliti dalam penelitian ini.

Kata kunci: Pembiayaan Jual Beli, Pembiayaan Bagi Hasil , Return on Assets