PENGARUH PEMBIAYAAN MURABAHAH DAN PEMBIAYAAN MUDHARABAH TERHADAP LABA BERSIH

Authors

DOI:

https://doi.org/10.31000/competitive.v6i1.4418

Abstract

Peneliti melakukan riset untuk melihat apakah terdapat pengaruh pada variabel pembiayaan murabahah dan variabel pembiayaan mudharabah terhadap laba bersih yang ada di BUS di Indonesia. Data yang dipakai oleh peneliti yaitu data sekunder yang didapat melalui laporan keuangan periode 2015-2019. Analisis data menggunakan regresi linier berganda. Pada uji hipotesa mendapatkan hasil pembiayaan murabahah dan mudaharabah berpengaruh signifikan terhadap laba bersih. Artinya, peningkatan atas pembiayaan murabahah dan mudharabah dapat meningkatkan laba BUS. Dan juga secara bersama-sama, pembiayaan murabahah dan pembiayaan mudharabah berpengaruh terhadap laba bersih yang ada pada BUS di Indonesia periode 2015-2019.

Author Biography

  • Reiska Salkawinata, University of Singaperbangsa Karawang
    Mahasiswa S1 Akuntansi

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Published

2022-01-19

Issue

Vol. 6 No. 1 (2022): Competitive Jurnal Akuntansi dan Keuangan

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Articles

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