ABSTRACT This research is meant to test some factors which

ABSTRACT
This research is meant to test some factors which influence the mudharabah
financing. These factors are profitability ratio, liquidity ratio, third parties fund,
certificate of Bank Indonesia Sharia and solvability ratio. The measurement is
profitability ratio which is measured by Return on Assets (ROA), liquidity ratio is
measured by using Financing to Deposit Ratio (FDR), the third parties is measured
by using third parties fund (DPK) formula, certificate of Bank Indonesia Sharia
(SBIS), and the solvability ratio is measured by using Capital Adequacy Ratio
(CAR) formula.
The population is all financial institutions in the field of sharia banking which
are listed in the website of Bank Indonesia in 2010-2015 periods. The research
samples are 10 Sharia Commercial Bank (BUS) which has been selected by using
purposive sampling. The source of data is originated from the official website of
Bank Indonesia (www.bi.go.id). The analysis instrument has been carried out by
using multiple linear regressions analysis. The analysis technique has been done by
using F statistic test shows that all independent variables which have been included
in the model give simultaneous influence to the dependent variable and the result
of t statistic test shows that how far the partial influence of each independent
variable individually to the dependent variable with its significance level is 5%.
The result of this research shows that ROA gives negative influence to the
mudharabah financing because the bank managerial tend to become a risk taker in
deciding the distribution of mudharabah financing and the CAR give negative
influence to the mudharabah financing because of the decision of Bank managerial
tend to become a risk taker, it has been proven from the growth of mudharabah
financing and Risk Weighted Assets (ATMR) has similar pattern. The FDR does
not have any influence to the mudharabah financing because the mudharabah
financing is influenced by profitability ratio or ROA and solvability ratio or CAR.
Meanwhile the SBIS does not have any influence to the mudharabah financing
because mudharabah financing is influenced by the SBIS bonus which has been
received from Bank Indonesia is larger than the magnitude which has been
deposited by the SBIS. The DPK has negative influence to the mudharabah
financing because it is believed that the rise and fall of the DPK is followed by
fluctuation of the economy and it has influenced the managerial decisions in
distributing of Mudharabah financing.
Keywords: ROA, FDR, SBIS, DPK, CAR, and mudharabah financing.
INTISARI
Penelitian ini memiliki tujuan yaitu menguji faktor-faktor yang
mempengaruhi pembiayaan mudharabah. Faktor-faktor yang dimaksud adalah
rasio profitabilitas, rasio likuiditas, dana pihak ketiga, sertifikat bank Indonesia
syariah dan rasio solvabilitas. Pengukuran dalam penelitian ini yaitu rasio
profitabilitas diukur dengan rumus Return On Assets (ROA), rasio likuiditas diukur
dengan rumus Financing to Deposito Ratio (FDR), dana pihak ketiga diukur dengan
rumus rasio Dana Pihak Ketiga (DPK), sertifikat bank Indonesia syariah diukur
dengan rumus rasio Sertifikat Bank Indonesia Syariah (SBIS), dan rasio solvabilitas
diukur dengan rumus Capital Adequency Ratio (CAR).
Populasi dalam penelitian ini adalah lembaga keuangan dibidang perbankan
syariah yang terdaftar di website Bank Indonesia selama periode 2010-2015. Total
sampel penelitian adalah 10 Bank Umum Syariah (BUS) yang ditentukan melalui
purposive sampling. Sumber data yang digunakan dalam penelitian ini berasal dari
website resmi Bank Indonesia (www.bi.go.id). Alat analisis yang digunakan adalah
analisis regresi linier berganda. Teknik analisis yang digunakan berupa uji statistic
F yang menujukkan apakah semua variabel independen yang dimasukkan dalam
model mempunyai pengaruh secra bersama-sama terhadap variabel dependen dan
uji statistic t yang menujukkan seberapa jauh pengaruh masing-masing variabel
independen secara individual terhadap variabel dependendengan tingkat
signifikansi sebesar 5%.
Hasil penelitian menujukkan pengaruh negatif ROA terhadap pembiayaan
mudhrabah karena manajerial bank yang cenderung menjadi risk taker dalam
memutuskan penyaluran pembiayaan mudharabah begitu juga dengan pengaruh
negatif CAR terhadap pembiayaan mudharabah yang juga dikarenakan keputusan
manajerial bank yang cenderung menjadi risk taker, terbukti dari pertumbuhan
pembiayaan mudharabah dengan Aktiva Tertimbang Menurut Risiko (ATMR)
yang memiliki pola hampir sama. FDR tidak memiliki pengaruh terhadap
pembiayaan mudhrabah karena pembiayaan mudharabah lebih terpengaruh oleh
rasio profitabilitas atau ROA dan rasio solvabilitas atau CAR. Sedangkan SBIS
tidak mempengaruhi pembiayaan mudharabah karena pembiayaan mudharabah
lebih terpengaruh oleh bonus SBIS yang diterima dari bank Indonesia daripada
besaran SBIS yang telah dititipkan. DPK berpengaruh negatif terhadap pembiayaan
mudharabah karena diyakini naik-turunya DPK diikuti oleh kuat-lemahnya
perekonomian secara berlawanan yang menyebabkan terpengaruhnya keputusan
manajerial dalam menyalurkan pembiayaan mudharabah.
Kata kunci: ROA, FDR, SBIS, DPK, CAR, dan pembiayaan mudharabah.