Analisis Faktor-faktor Yang Mempengaruhi Penawaran Pembiayaan MUdharabah di Perbankan Syariah Indonesia

Widyastuty, Rosalinda Sri, Taufikur Rahman, S.E., M.B.A., Ak.

2008 | Skripsi | S1 Accounting

Perbankan syariah menawarkan skema pembiayaan dengan akad mudharabah sebagai strategi equity financingnya. Tia perlu menganalisis beberapa faktor penting sebelum memutuskan berapa jumlah penawaran pembiayan yang bisa diberikan kepada nasabahnya. Analisis ini perlu karena secara konsep dan praktek, pembiayaan mudharabah mengandung resiko lebih tinggi diba nding jenis pembiayaan lainnya. Variabel-variabel penjelas teripilih yang dianalisis dalam skripsi ini adalah modal per aset, dana pihak ketiga, dan persentase non performing loan (NPF) dari periode sebelumnya. Dengan bentuk data runtun waktu yang kemudian diregresi dengan alat uji error correction model (ECM), hasil statistik mendukung asumsi awal dan penelitian-penelitian sebelumnya. Yaitu modal per aset dan dana pihak ketiga yang berpengaruh positif dan signifikan dalam meningkatkan jumlah penawaran. Sebaliknya, NPF menunjukkan pengaruh negatif dalam penawaran pembiayaan mudharabah. Kata Kunci : pembiayaan mudharabah, modal per asset, dana pihak ketiga, dan nilai non performing loan (NPF), ECM.

Syaria Banking offer financing scheme dealing with mudharabah principle as its strategy of equity financing. It ought to make deep analyst about several factors before deciding amount of fund which will be allocated for its financing to their customers. The analyst is a must because it can't be deniable that mudharabah is susceptible high risk by naturally, in its concept and practical, rather than other financing scheme. The choiced independent variables in this bachelor thesis are capital divided by asset, third parties fund, and the percentage of non performing loan from previous period. This Time Series data then it is regressed with test tool error correction model, the statistical result in fact supported the early assumptions and other precedence research. It was significantly positive for capital divided by asset and third parties fund variables. In contrary, non performing loan bring negative effect in supply of mudharabah financing. Key Words : mudharabah financing, capital divided by asset, third parties fund, and the percentage of non performing loan, and error correction model.

Kata Kunci : Pembiayaan Mudharabah; Perbankan Syariah