Analisis Faktor-Faktor Yang Mempengaruhi Pembiayaan Mudharabah Pada Bprs Di Sumatera Utara Dengan Pembiayaan Murabahah Sebagai Variabel Moderating

ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PEMBIAYAAN
MUDHARABAH PADA BPRS DI SUMATERA UTARA DENGAN
PEMBIAYAAN MURABAHAH SEBAGAI VARIABEL MODERATING
ABSTRAK
Tujuan penelitian ini yaitu pertama untuk mengetahui dan menganalisis
pengaruh faktor–faktor Financing To Deposit Ratio (FDR), Dana Pihak Ketiga
(DPK), Non Performing Financing (NPF), Return On Assets (ROA), dan Capital
Adequacy Ratio (CAR) secara simultan dan parsial terhadap pembiayaan
mudharabah pada BPRS yang ada di SUMUT. Tujuan yang kedua untuk
mengetahui dan menganalisis pengaruh moderasi pembiayaan murabahah
terhadap hubungan antara faktor–faktor Financing To Deposit Ratio (FDR), Dana
Pihak Ketiga (DPK), Non Performing Financing (NPF), Return On Assets (ROA),
dan Capital Adequacy Ratio (CAR) dengan pembiayaan mudharabah pada BPRS
yang ada di SUMUT. Sampel penelitian adalah perusahaan BPRS di SUMUT
pada periode penelitian tahun 2010-2013. Jumlah observasi dalam penelitian ini
adalah sebanyak 64 sampel observasi. Metode analisis data yang digunakan
adalah regressi linear berganda. Berdasarkan hasil penelitian secara simultan
menunjukkan bahwa variabel Financing To Deposit Ratio (FDR), Dana Pihak
Ketiga (DPK), Non Performing Financing (NPF), Return On Assets (ROA), dan
Capital Adequacy Ratio (CAR) berpengaruh positif dan signifikan terhadap
Pembiayaan mudharabah pada BPRS yang ada di SUMUT. Secara parsial

menunjukkan bahwa variabel Financing To Deposit Ratio (FDR), Dana Pihak
Ketiga (DPK), Non Performing Financing (NPF), dan Capital Adequacy Ratio
(CAR) berpengaruh positif dan signifikan terhadap Pembiayaan mudharabah pada
BPRS yang ada di SUMUT, sedangkan Return On Assets (ROA) berpengaruh
positif dan tidak signifikan terhadap Pembiayaan mudharabah. Pembiayaan
murabahah bukan merupakan variabel moderasi yang memperkuat atau
memperlemah hubungan antara faktor-faktor Financing To Deposit Ratio (FDR),
Dana Pihak Ketiga (DPK), Non Performing Financing (NPF), Return On Assets
(ROA), dan Capital Adequacy Ratio (CAR) terhadap pembiayaan mudharabah
pada BPRS yang ada di SUMUT.

Kata Kunci : Financing To Deposit Ratio (FDR), Dana Pihak Ketiga (DPK), Non
Performing Financing (NPF), Return On Assets (ROA), Capital
Adequacy Ratio (CAR), Pembiayaan Murabahah dan Pembiayaan
Mudharabah.

THE ANALYSIS OF THE FACTORS INFLUENCING THE
MUDHARABAH PAYMENT AT THE BPRS IN SUMATERA UTARA
WITH MURABAHAH PAYMENT AS MODERATING VARIABLE
ABSTRACT

The purpose of this study was first to find out and analyze the
simulltaneous and partial influence of the factors of Financing To Deposit Ratio
(FDR), Third-Party Fund, Non Performing Financing (NPF), Return On Assets
(ROA), and Capital Adequacy Ratio (CAR) on the payment of mudharabah at the
BPRS (People’s Credit Banks) existing in Sumatera Utara; second to find out and
analyze the influence of the moderation of murabahah payment on the
relationship between the factors of Financing To Deposit Ratio (FDR), ThirdParty Funds, Non Performing Financing (NPF), Return On Assets (ROA), and
Capital Adequacy Ratio (CAR) and the payment of mudharabah at the BPRS
(People’s Credit Banks) existing in Sumatera Utara. The samples for this study
were the BPRS existing in Sumatera Utara during the research period of 20102013. The observation was performed on 64 BPRS samples. The data obtained
were analyzed through multiple linear regression tests. The result of this study
showed that simultaneously the variables of Financing to Deposit Ratio (FDR),
Third-Party Fund, Non Performing Financing (NPF), Return On Assets (ROA),
and Capital Adequacy Ratio (CAR) had positive and significant influence on the
payment of mudharabah at the BPRS (People’s Credit Banks) existing in
Sumatera Utara, partially the variables of Financing to Deposit Ratio (FDR),
Third-Party Fund, Non Performing Financing (NPF), and Capital Adequacy
Ratio (CAR) had positive and significant influence on the mudharabah payment at
the BPRS (People’s Credit Banks) existing in Sumatera Utara, while the variable
of Return On Assets (ROA) had positive but insignificant influence on the

mudharabah payment. The murabahah payment was not the moderating variable
that strengthened or weakened the relationship between the factors Financing To
Deposit Ratio (FDR), Third-Party Fund, Non Performing Financing (NPF),
Return On Assets (ROA), and Capital Adequacy Ratio (CAR) and the mudharabah
payment at the BPRS (People’s Credit Banks) existing in Sumatera Utara.

Keyword : Financing To Deposit Ratio, Third-Party Fund, Non Performing
Financing, Return On Assets, Capital Adequacy Ratio, Murabahah
Payment Mudharabah Payment