Pengaruh Pembiayaan Musyarakah dan Murabahah Terhadap Profitabilitas (ROE) pada PT. Bank Mega Syariah (2017-2025)

Abstract

This research aims to analyze the effect of Musyarakah financing and Murabahah financing on Return on Equity (ROE) at PT Bank Mega Syariah during the period 2017-2025. This study employs a quantitative approach with an associative research design. The data used are secondary data obtained from quarterly financial statements of PT Bank Mega Syariah for the period 2017-2025. Data were analyzed using multiple linear regression with the assistance of EViews 12, including classical assumption testing, t-tests, F-tests, and coefficient of determination (R²) testing. The research results indicate that, partially, Musyarakah financing does not have a significant effect on Return on Equity (ROE), with a probability value of 0.4922 (> 0.05). Meanwhile, Murabahah financing has a negative and significant effect on Return on Equity (ROE), with a regression coefficient of -2.045019 and a probability value of 0.0066 (< 0.05). Simultaneously, Musyarakah financing and Murabahah financing have a significant effect on Return on Equity (ROE), as indicated by the Prob(F-statistic) value of 0.001482 (< 0.05). Furthermore, the Adjusted R-squared value of 0.285359 indicates that Musyarakah financing and Murabahah financing together explain 28.54% of the variation in Return on Equity (ROE), while the remaining 71.46% is explained by other variables outside the research model.