PENGARUH SUKU BUNGA KREDIT, INFLASI, DAN RELIGIOSITAS TERHADAP WILLINGNESS TO PAY MARGIN PEMBIAYAAN MURABAHAH

BELLA MADIANA SUMADI, Dian Kartika Rahajeng, S.E., M.Sc., Ph.D.

2023 | Tesis | MAGISTER SAINS AKUNTANSI

Penelitian ini menganalisis apakah besaran margin pembiayaan murabahah bank syariah lebih tinggi daripada suku bunga kredit bank konvensional dengan menggunakan sampel 10 bank umum syariah dan 10 bank umum konvensional dengan periode penelitian tahun 2019 dan 2020. Penelitian ini juga bertujuan menganalisis pengaruh suku bunga kredit, inflasi, dan religiositas terhadap willingness to pay (WTP) margin pembiayaan murabahah serta menganalisis nilai WTP nasabah untuk margin pembiayaan murabahah. Peneliti mengumpulkan data dari 320 responden kuesioner. Penelitian ini menggunakan tiga metode analisis: 1) Uji Mann-Whitney, 2) Analisis Regresi Linear Berganda, dan 3) Contingent Valuation Method (CVM). Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan yang signifikan antara besaran margin pembiayaan murabahah bank syariah dan suku bunga kredit bank konvensional. Suku bunga kredit, inflasi, dan religiositas berpengaruh positif signifikan terhadap WTP margin pembiayaan murabahah. Berdasarkan hasil analisis, nilai rata-rata WTP responden untuk margin pembiayaan murabahah menunjukkan angka 12,87% per responden, artinya terjadi surplus konsumen sebesar 0,87% (12,87% dikurangi penawaran awal margin 12%).

This study analyzes whether the amount of margin for murabaha financing in Islamic banks is higher than conventional bank credit interest rates by using a sample of 10 Islamic commercial banks and 10 conventional commercial banks with the research periods of 2019 and 2020. This study also aims to analyze the influence of credit interest rates, inflation, and religiosity on willingness to pay (WTP) murabahah financing margins as well as analyzing customers' WTP values for murabaha financing margins. Researchers collected data from 320 questionnaire respondents. This study uses three analytical methods:1) Mann-Whitney test, 2) Multiple Linear Regression Analysis, and 3) Contingent Valuation Method (CVM). The results of the study show that there is no significant difference between the size of the murabaha financing margin of Islamic banks and conventional bank lending rates. Loan interest rates, inflation, and religiosity have a significant positive effect on the WTP margin for murabaha financing. Based on the results of the analysis, the average respondent's WTP value for the murabaha financing margin shows 12,87% per respondent, meaning that there is a consumer surplus of 0,87% (12,87% minus the initial margin offering of 12%).

Kata Kunci : suku bunga kredit, inflasi, religiositas, willingness to pay, murabahah, consumer behavior theory