PENGARUH NON PERFORMING FINANCING PEMBIAYAAN MUDHARABAH DAN MUSYARAKAH PADA BANK MUAMALAT INDONESIA

Abstract

This research aims at analyzing the impact of non-performing financing of mudharabah and musyarakah financing in Muamalat Indonesia Bank either in partial or simultaneously. The data used in this research are secondary data compiled from the Muamalat Indonesia Bank’s quarterly financial statements within 2006-2010 periods. Data analysis method used is multiple linear regression with hypotheses examination as of t test, F test, and Adjusted R Square. The findings in partial is that non performing financing of mudharabah financing has negative impact and significant to profitability rate with the score of t test (-3,146) t table < (-2,1098), whereas non performing financing of musyarakah financing does not have significant impact to profitability rate with the score t test (-1,119) > t table (-2,1098), so that simultaneously non performing financing of mudharabah and musyarakah has significant impact to Muamalat Indonesia Bank’s profitability with the score of F test (7,298) > F table (3,5915) and the independent variables contribution to profitability is 39,9 percent.