Kajian Hubungan Pembiayaan Murabahah, Biaya Operasional dan Profitabilitas PT Bank Muamalat Indonesia

Sari

Abstract— This study examines the relationship between murabaha financing, operating expenses and profitability. The object of research is PT Bank Muamalat Indonesia. The method approach for this research was chosen by a causal associative method. This type of research was chosen with a quantitative approach. The secondary data used in this study is in the form of time series data, which is quarterly data for ten years, starting from 2009 until 2018. The data source is quarterly financial statements of PT Bank Muamalat Indonesia's. The analysis was performed using the method of multiple linear regression analysis. Testing of the data using statistical testing and testing classic assumptions. The classic assumption tests used are normality test, heteroscedasticity test, multicollinearity test, and autocorrelation test. The hypothesis is proposed that murabaha financing, operational expenses and profitability are suspected to have a significant effect both partially and simultaneously. The results of testing the data indicate that this study simultaneously provides a positive relationship or positive and significant influence of murabaha financing variables, operating expenses and profitability. However, if it is examined partially the test results show that murabaha financing and profitability have a negative relationship and significant effect, for the variable operational expenses and profitability a negative and significant relationship.

Keywords— Muamalat, Financing, Murabaha, expenses, Operations, Profitability