PENGARUH PIUTANG MURABAHAH TERHADAP LABA BANK BCA SYARIAH PERIODE 2020-2021
DOI:
https://doi.org/10.47971/antaradhin.v6i1.1709Keywords:
Murabahah Receivables, Company Profit, Sharia Bank, Linear RegressionAbstract
This research aims to analyze the influence of murabahah receivables on company profits at BCA Syariah Bank for the 2020-2021 period. The research method used is a quantitative approach with secondary data in the form of quarterly financial reports obtained from the bank’s official website. Data analysis includes descriptive statistics, simple linear regression test, correlation coefficient test (r), coefficient of determination (R2), and t test. The regression coefficient value is -0.0348. The research results show a correlation coefficient value of -0.468 which indicates a moderate but not significant negative relationship with a significance of 0.242, and the R2 value is 0.219, which means that murabahah receivables only explain 21.9% of the variation in company profits. In conclusion, murabahah receivables did not have a significant effect on company profits at Bank BCA Syariah in the period studied. The implications of this research emphasize the importance of diversifying sources of income for Islamic banks outside of murabahah financing.
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